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department: Accounting

A Financial Analysis of Publicly Traded Professional Sports Teams

(2011) Singh, Sandeep; Hubman, Joshua
SUNY Brockport

Throughout history there have been a number of professional sports teams that have been publicly traded. Many fans and followers of sports may jump at these opportunities to own a part of their favorite teams. This paper analyzes stock performance of past and current publicly traded teams to determine whether these stocks constitute a sound financial investment or only derive their value from the sentimental value stockholders place on the ownership.

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Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees

(2019) Garas, Samy; Gaber, Mohamed; Lusk, Edward J.
SUNY Plattsburgh

Introduction: Circa 1992, the dot.com sector created an irrational stock-trading market where the usual “financial” profiles of: Liquidity, Cash Flow from Operations, and Revenue Ggeneration were replaced by Ponzi-esque mayhem. To stabilize the markets, the Public Company Accounting Oversight Board [PCOAOB] required a second audit opinion: the COSO Opinion on the adequacy of management’s system of Internal Control over Financial Reporting: [ICoFR].

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