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  • 1. Baker, William M
    et al.
    Cunningham, Gary M
    Bryant College, USA.
    Effects of Small Business Accounting Bases and Accountant Service Levels on Loan Officer Decisions1993In: Journal of Business Finance & Accounting, ISSN 0306-686X, E-ISSN 1468-5957, Vol. 20, no 4, p. 465-477Article in journal (Refereed)
  • 2. Bowyer, Brent W
    et al.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Dillaway, Manson P
    Sommerville, Samuel P
    To GAAP or not GAAP: guidelines on other comprehensive bases of accounting1988In: The Practical Accountant, ISSN 0032-6321, Vol. 21, p. 14-25Article in journal (Refereed)
  • 3.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Accounting for Voluntary Corporate Liquidations1977In: National Public Accountant, ISSN 0027-9978, no November, p. 34-41Article in journal (Refereed)
  • 4.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    An Accounting Research Framework for Multinational Enterprises1978Book (Other academic)
  • 5.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Assumptions Underlying Foreign Currency Translation: An Empirical Test1980Conference paper (Refereed)
  • 6.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Current Matters Relating to Management Advisory Services:  Zero‑base Budgeting1977In: Virginia Accountant, ISSN 0042-644X, no April, p. 37-42Article in journal (Other (popular science, discussion, etc.))
  • 7.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Heteroscedasticity and Those Other Mouthsfull or Assumptions of Multiple Linear Regression Analysis1978In: Armed Forces Comptroller, ISSN 0004-2188, no August, p. 18-19Article in journal (Refereed)
  • 8.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Inflation and Other Topics Studied by the Interamerican Accounting Conference1977In: Virginia Accountant, ISSN 0042-644X, no December, p. 28-29-32Article in journal (Other (popular science, discussion, etc.))
  • 9.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Information Systems of Multinational Enterprises1978Conference paper (Refereed)
  • 10.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Management Control and Accounting Systems in a Competitive Environment1989Conference paper (Other academic)
  • 11.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Management Control and Accounting Systems under a Competitive Strategy1992In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 5, no 2, p. 85-102Article in journal (Refereed)
  • 12.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Normas Internacionales de Contabilidad:  Algunas Perspectivas1977In: Revista de Contabildad, ISSN 0212-4386, no mayo/junio, p. 7-12Article in journal (Other (popular science, discussion, etc.))
  • 13.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    [Review of] Financial Accounting an International Approach by Jagadish Kothari and Elisabetta Barone2007In: Journal of International Accounting Research, ISSN 1542-6297, E-ISSN 1558-8025, Vol. 6, no 1, p. 83-84Article, book review (Other academic)
  • 14.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    [Review of] "Illustrations of Foreign Currency Translation: A Survey of the Application of FASB Statement No. 52," by Hortense Goodman and Leonard Lorensen1983In: Accounting Review, ISSN 0001-4826, E-ISSN 1558-7967, Vol. 58, no 4, p. 850-Article, book review (Other academic)
  • 15.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    [Review of] "New Perspectives in Management Control" edited by Tony Lowe and John L. J. Machin1987In: Accounting Review, ISSN 0001-4826, E-ISSN 1558-7967, Vol. 62, no 1, p. 240-241Article, book review (Other academic)
  • 16.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Sub S Corporation Accounting Procedures1977In: CPA Journal, ISSN 0732-8435, no April, p. 37-42Article in journal (Refereed)
  • 17.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    The Relationship of Competition to Management Control and Management Accounting Systems1990In: Accounting and Organizational Action / [ed] Claes Gustafsson, Lars Hassel, Åbo, Finland: Åbo Akademi Press , 1990, p. 189-198Chapter in book (Other academic)
  • 18.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    The Relationship of Competition to Management Control and Management Control Systems1988In: The Relationship of Competition to Management Control and Management Control Systems, Armidale, NSW, Australia: University of New England, Accounting , 1988Conference paper (Other academic)
  • 19.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    The Role of Management Accounting Systems When the Environment Changes1990Conference paper (Refereed)
  • 20.
    Cunningham, Gary
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    The Role of Management Accounting Systems when the Environment Changes1990Conference paper (Refereed)
  • 21.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Carrara, Mario
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry2010Conference paper (Refereed)
    Abstract [en]

    The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

  • 22.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baboukardos, Diogenis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Carrara, Mario
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry2010Conference paper (Refereed)
    Abstract [en]

    The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

  • 23.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baker, William M.
    Appalachian State University.
    Effects of Small Business Accounting Bases and Accountant Service Levels on Loan Officer Decisions1993In: Journal of Business Finance & Accounting, ISSN 0306-686X, E-ISSN 1468-5957Article in journal (Refereed)
  • 24.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Baker, William M
    Appalachian State University.
    Loan Officer Reactions to Reviews and Tax Basis Statements1990In: CPA Journal, ISSN 0732-8435, p. 52-54Article in journal (Refereed)
  • 25.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Beams, Floyd A.
    Virginia Tech.
    Some Legal Aspects of Premature Retirement of Debt1976In: Mannagement Accounting, ISSN No longer published; became Management Accounting Quarterly, no May, p. 19-21-24Article in journal (Refereed)
  • 26.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Boyer, Brent W.
    Dillaway, M. Peter
    New Mexico State University.
    Sommerville, Samuel P
    To GAAP or Not to GAAP:  A Guide to Financial Reporting for Small Organizations Featuring Other Comprehensive Bases of Accounting1988In: The Practical Accountant, p. 14-25Article in journal (Refereed)
  • 27.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Brown, Robert M.
    Virginia Tech.
    Hicks, James O., Jr.
    Virginia Tech.
    Accounting Changes and Time Series Properties of Accounting Income1979Conference paper (Refereed)
  • 28.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Cathey, Jack M.
    University of North Carolina - Charlotte.
    Accounting Education in a Turbulent Environment1988In: Accounting education and research to promote international understanding: the proceedings of the Sixth International Conference on Accounting Education : October 7-10, 1987, Kyoto, Japan / [ed] Kyōjirō Someya, New York: Quorum Books , 1988Conference paper (Refereed)
  • 29.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Eriksen, Scott
    Colorado State University - Pueblo.
    Measuring and Creating Value at ENDESA - A Teaching Case2002Conference paper (Refereed)
  • 30.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Eriksen, Scott D
    Colorado State University - Pueblo.
    Measuring and Controlling Value Created in Endesa2008In: IMA Educational Case Journal, ISSN 1940-204X, Vol. 1, no 1, p. 1-13Article in journal (Other academic)
    Abstract [en]

    As companies move through the decade of the 2000s, creating value for customers, shareholders, and other stakeholders has become an important objective in a globally competitive environment. This case uses the experience of a major multinational company based in Spain to develop a measurement of economic value created (EVC) as a surrogate within its management control system. The focus is not on ENDESA per se, but ENDESA as a vehicle to explore issues related to management control of value. Part A of the case focuses on financial management issues, involving computation of the metric based on cash flow, but also involves invested capital and the weighted average cost of debt and equity capital. Part B focuses on account¬ing and financial reporting issues and the interaction of management control systems with financial reports. The two parts of the case can be used independently.

  • 31.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance with Consolidation (Group) Accounting Standards-the Vertical Adjustment Issue: a Survey of Swedish Multinationals2004In: 1st International accounting conference on the way to convergence, Istanbul, Turkey: Accounting Academicians Collaboration Foundation , 2004, p. 155-170Conference paper (Refereed)
  • 32.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 33.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 34.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 35.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals2005In: Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals / [ed] Zafar U. Ahmed, New Delhi: Academy for Global Business Advancement , 2005, p. 94-Conference paper (Refereed)
  • 36.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies:  A Field Study2005Other (Other academic)
  • 37.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Research note: Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies of Swedish Multinationals2004In: International Journal of Accounting and Performance Evaluation, ISSN ISSN (Online): 1740-8016 - ISSN (Print): 1740-8008, Vol. 4, no 6, p. 650-665Article in journal (Refereed)
  • 38.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Lundh, Simon
    Linköping University.
    Accounting development in the Nordic countries – a comparative study2006Conference paper (Refereed)
  • 39.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Lundh, Simon
    Linköping University.
    Accounting development in the Nordic countries – a comparative study2006Conference paper (Refereed)
  • 40.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Foyo, Diego
    Accounting for Inflation in Mexico: A Major Firm`s Approach1977In: The impact of inflation on accounting: a global view / [ed] V K Zimmerman, Champaign, IL, USA: Center for International Education and Research in Accounting , 1977, p. 103-148Conference paper (Other academic)
  • 41.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Granger, Courtney L
    Degree Preferences for Entry Level Accountants in Private Business”, Proceedings of the Thirtieth Annual Meeting, Southeastern Region, American Accounting Association, (Boone, NC: Appalachian State University1978In: Degree Preferences for Entry Level Accountants in Private Business”, Proceedings of the Thirtieth Annual Meeting, Southeastern Region, American Accounting Association, (Boone, NC: Appalachian State University, Boone, NC, USA: Southeast Region, American Accounting Association , 1978Conference paper (Refereed)
  • 42.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    A Heuristic Framework for Accountability of Governmental Subunits2001In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 3, no 2, p. 145-165Article in journal (Refereed)
  • 43.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2004Conference paper (Other academic)
  • 44.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2004Conference paper (Other academic)
  • 45.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2004Conference paper (Other academic)
  • 46.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E.
    Pennsylvania State University.
    Enron and Andersen: The Case of the Crooked E and the Fallen A2006In: Global Perspectives on Accounting Education, ISSN 1543-2955, Vol. 3, p. 27-48Article in journal (Refereed)
    Abstract [en]

    Outside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong, and disclosure is emphasized? This is a teaching case for persons outside the US to review the financial reporting and auditing issues related to Enron and to explain the regulation of accounting and auditing in the US. It has broad implications for corporate governance and accounting regulation in other countries as well.

  • 47.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2005Conference paper (Refereed)
  • 48.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2004Conference paper (Other academic)
  • 49.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron And Andersen: The Case of the Crooked E and the Fallen A2006Conference paper (Other academic)
  • 50.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Harris, Jean E
    Pennylvania State University.
    Enron and Arthur Andersen: The Case of the Crooked E and the Fallen A2008In: Crimes in International Trade: Issues and Perspectives / [ed] P. Satyanarayana Prasad, Hydrebad, India: Amicus, the Icfai Press , 2008, p. 148-176Chapter in book (Other academic)
123 1 - 50 of 124
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