Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash and Credit Main Page
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Beatty, A. and S. Liao. 2021. What do analysts' provision forecasts tell us about expected credit loss recognition? The Accounting Review (January): 1-21.
Becker, T. 2012. Business credit scores: What CPAs need to know. The CPA Journal (September): 12-13.
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Chen, T., X. Martin, C. A. Mashruwala and S. Mashruwala. 2015. The value and credit relevance of multiemployer pension plan obligations. The Accounting Review (September): 1907-1938.
Cheng, M. and M. Neamtiu. 2009. An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility. Journal of Accounting and Economics (March): 108-130.
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Clohessy, M. 2020. Impacts and challenges in auditing CECL. The CPA Journal (July/August): 38-43. (Discussion of how the new current expected credit loss standard will affect companies estimates of future credit losses).
Collins, J. C. 2015. Technology Q&A. Journal of Accountancy (October): 92-96. (Tips for Microsoft Outlook and Excel, plus several gadgets and apps: Scanning mouse, Laser pointer, Portable battery booster, Electronic credit card holder, Portable printer, Charging hub, Single monitor, Amazon price checker app, QR code reader app, Tripit app, WatsApp, the OpenTable app, and Waze app).
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Craig, J. D. 1962. Accounts receivable information for the credit department. N.A.A. Bulletin (July): 91-94.
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Davis, P. M. 1966. Marginal analysis of credit sales. The Accounting Review (January): 121-126.
DeHaan, E. 2017. The financial crisis and corporate credit ratings. The Accounting Review (July): 161-189.
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Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.
Gillette, J. R., D. Samuels and F. S. Zhou. 2020. The effect of credit ratings on disclosure: Evidence from the recalibration of Moody's Municipal Ratings. Journal of Accounting Research (June): 693-739.
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Gonzalez-Sanchez, M. 2018. Effects of IFRS-13 on the relevance of fair value adjusted by credit risk: Evidence from Europe. Advances in Accounting: Incorporating Advances in International Accounting (40): 89-97.
Gordon, J. P. 2014. Credit shelter trusts remain important to estate plans. The CPA Journal (September): 58-59.
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Journal of Accountancy. 2014. State individual income tax collections: Rates of increase, 2012-2013. Journal of Accountancy (November): 78.
Journal of Accountancy. 2017. Line items: Automatic accounting method change procedures updated; Private debt collection is said to be underway; Residents of 3 more countries now subject to U.S. interest reporting. Journal of Accountancy (July): 69.
Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.
Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.
Journal of Accountancy. 2018. Refund delay allowed only partial verification of credit eligibility. Journal of Accountancy (May): 67.
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Kastantin, J. T. 1986. Revolving credit: Not just for the Fortune 500. Management Accounting (August): 50-53.
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Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (February): 122-132.
Klein, J. J. 1912. The development of mercantile instruments of credit in the United States: Part VI. Journal of Accountancy (March): 207-217.
Kraft, P. 2015. Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads. The Accounting Review (March): 641-674.
Kuang, Y. F. and B. Qin. 2013. Credit ratings and CEO risk-taking incentives. Contemporary Accounting Research 30(4): 1524-1559.
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Liu, A. Z., K. R. Subramanyam, J. Zhang and C. Shi. 2018. Do firms manage earnings to influence credit ratings? Evidence from negative credit watch resolutions. The Accounting Review (May): 267-298.
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Luo, B. and L. Ruan. 2021. Foreign cash, repatriation, and credit ratings: Evidence from U.S. multinationals. Journal of International Accounting Research 20(3): 117-136.
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Mixter, C. W. 1908. Measures for banking reform: Part II. A flexible credit bank note currency - security for its safety. Journal of Accountancy (June): 123-132.
Moise, R. M. 2015. Tax engagement letters. Use of this important practice tool can minimize professional liability risk, reduce confusion, improve collections, and ensure clients have a good understanding of the practitioner's role. Journal of Accountancy (June): 62-66, 68.
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Muzyka, M. 2018. The impact of assumptions on the CECL estimate. The CPA Journal (August): 6-9. (FASB's new credit loss model).
Myers, R. 2010. Ratings disaster: Congress takes another stab at reforming the credit-rating agencies, whose AAA seal of approval helped fuel the subprime crisis. But will any change truly make a difference? CFO (June): 50-54.
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