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15 results on '"Easterday, Kathryn"'

2. Ensuring Business Activity Classification: Lessons from the Tax Court's Decision in Whatley

Author

Cook, John K., Easterday, Kathryn, and Webber, Sarah

Subjects
Southern States Bank -- Taxation -- Human resource management, Banking industry -- Human resource management, Beef cattle -- Taxation, Taxation, Banking industry, Company personnel management, Banking, finance and accounting industries, Business
Abstract

IN BRIEF Individuals often contend that their hobbies have a profit motive in order to obtain a more favorable tax outcome. But when such disputes reach Tax Court, the IRS [...]

Published
2023

5. Personal disaster recovery plans: helping individuals when tragedy occurs

Author

Brown, Kevin F. and Easterday, Kathryn E.

Subjects
Accountants -- Practice -- Services, Property and casualty insurance -- Analysis -- Forecasts and trends, Emergency management -- Analysis -- Methods, Disaster planning, Market trend/market analysis, Banking, finance and accounting industries, Business
Abstract

IN BRIEF Most CPAs are familiar with the process of developing a disaster recovery plan for a business. But individuals can face similar challenges and may turn to their CPA [...]

Published
2016

7. The presentation of other comprehensive income: FASB's recent and proposed changes

Author

Eaton, Tim V., Easterday, Kathryn E., and Rhodes, Michael R.

Subjects
Income -- Laws, regulations and rules -- Accounting and auditing, Accounting -- Laws, regulations and rules -- Standards, Financial statements -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business
Abstract

More than a decade ago, FASB published the landmark Statement of Financial Accounting Standard (SFAS) 130, Reporting Comprehensive Income, which is now codified in Accounting Standards Codification (ASC) Topic 220, [...]

Published
2013

8. Defined Benefit Pension Plans: understanding the differences between the public and private sector

Author

Easterday, Kathryn E. and Eaton, Tim V.

Subjects
Retirees -- Compensation and benefits, Defined benefit plans -- Accounting and auditing, Accounting -- Standards, Government regulation, Banking, finance and accounting industries, Business, Financial Accounting Standards Board -- Laws, regulations and rules, Governmental Accounting Standards Board -- Laws, regulations and rules
Abstract

Accounting and financial reporting for defined benefit (DB) pension plans provide needed information to a wide variety of corporate and governmental stakeholders, including active workers, retirees, investors, voters, and taxpayers. [...]

Published
2012

9. A looming crisis for pensions: the funding of defined benefit pension plans

Author

Easterday, Kathryn and Eaton, Tim V.

Subjects
Workers -- Compensation and benefits, Defined benefit plans -- Laws, regulations and rules, Accounting -- Standards, Pensions -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Pension Protection Act of 2006
Abstract

Pensions are an extremely important part of the U.S. economy, and the consequences of inadequate pension funding could be devastating to the millions of workers and retirees who are counting [...]

Published
2010

11. Meeting at the Crossroads: The AICPA Vision Project and Me

Author

Easterday, Kathryn E.

Subjects
Accounting -- Practice, Accountants -- Practice, Public interest -- Protection and preservation, Banking, finance and accounting industries, Business, Business, regional
Abstract

In August 1999, at the age of 37, I received a Master of Accountancy (MAcc) from Wright State University (WSU) and started the most recent phase of my professional life [...]

Published
2000

15. AN EXAMINATION OF THE LINK BETWEEN JANUARY RETURNS AND CONTEMPORANEOUS EARNINGS: IS THE SMALL FIRM/JANUARY EFFECT ON ECONOMICALLY RELEVANT PHENOMENON?

Author

EASTERDAY, KATHRYN E.

Subjects
Business Administration, Accounting, January effect, return seasonality, earnings
Abstract

This paper explores the economic relevance of the small firm/January effect by examining whether small-firm January returns are positively correlated with contemporaneous accounting earnings. Employing an empirical specification derived from the returns-earnings model set forth by Ohlson (1995) and Feltham and Ohlson (1995), this paper provides evidence that for the second, third and fourth quarters associations between the quarter’s first-month returns and the corresponding quarterly earnings are significantly positive. In contrast, the relationship between January returns and first quarter earnings is significantly negative. A novel sample partition which separates small firms that do not experience a January effect from those that do shows that only “January effect” firms exhibit this curious negative relationship between returns and earnings. Results are robust to alternative model specifications. Evidence that January returns are not positively related to contemporaneous accounting earnings calls into question the economic relevance of this market anomaly.

Published
2007

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