BUSINESS LAW
Code
of Federal Regulations <http://www.gpoaccess.gov/cfr/index.html>
A searchable index of the current edition of the U.S. Code
of Federal Regulations.
FindLaw
<http://www.findlaw.com/>
Links to legal information of all kinds, including cases,
codes, law reviews, and law firms. Small business law is one of
the areas covered on this site.
Lexis-Nexis
Academic A UT Libraries business database
Select the "Legal Research" section from the top red
menu bar of this database for access to case law, codes and
regulations, and more. All materials are full text.
Thomas:
Legislative Information on the Internet <http://thomas.loc.gov/home/thomas.html>
A gateway to U.S. Congressional information and the full text
of pending legislation, committee reports, and public laws.
Coverage of legislation begins in 1973.
Washlaw Web <http://www.washlaw.edu/subject/>
Created and maintained by Washburn University School of Law
Library, indexes a huge array of legal information sites.
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CORPORATE INFORMATION
(see also Business Subject Guides--Finance & Investments and U.S. Companies)Factiva
A UT Libraries business database
Search the "Companies/Markets" section of this database
by company name or ticker symbol for the latest financial
and corporate performance data, analysts' reports, recent
news stories, and more.
EDGAR
Database of Corporate Information <http://www.sec.gov/edgar.shtml>
The U.S. Securities and Exchange Commission's collection of
corporate financial statements as filed by U.S. public corporations
beginning in 1994/96. No annual shareholder reports,
but 10K, 10Q, and many other financial disclosure documents
are included with a searchable index of the full text of the
documents.
Historical Collection of Annual Reports and SEC 10K Reports
An historical collection of annual reports, 10K reports, and
proxy statements is available on microfiche in the UT Libraries
Documents/Microforms area. Annual reports begin in 1966,
10K's in 1974 and proxies in 1978.
Mergent
Online
A UT Libraries business database
Downloadable financials plus links to annual corporate shareholder
reports for approximately 15,000 U.S. public companies and 20,000 international corporations. Most data begins at 1996.
Standard
& Poor's Net Advantage a
UT Libraries business database
Has a brief corporate history and list of subsidiaries, products,
properties, and chief officers. Capitalization, bond descriptions,
stock data, earnings, and annual financials are also briefly outlined.
Thomson
Research A UT Libraries business database
Provides full text of annual reports for U.S. public corporations,
all SEC filings, proxy statements, and registrations. Also includes
complete corporate filing histories beginning with 1994/96.
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FINANCIAL RATIOS
Almanac of Business and Financial Ratios Ref. HF5681 .R25T68
Annual ratio guide presents operating and financial data for
up to 12 asset size groups within each industry. NOTE:
The date of the financial accounting period lags 3-4 years
behind the publication date.
Annual Statement Studies. Ref. HF5681 .B2R64
From Robert Morris Associates, covers manufacturing, construction,
wholesale, retail, and service industries. Each industry
is presented in several asset size groups and ratios are divided
into upper, median, and lower quartiles. Balance sheet
and income data are also given for each industry segment.
Financial Studies of the Small Business Ref. HD2346.U5F55a
Provides financial ratios and balance sheet/income statement
data for firms having a total capitalization under $250,000.
Data for four asset size groups and a total for all
groups is given. About fifty industries, primarily retail
and service industries, are covered.
Key Business Ratios, A UT Libraries business database
From Dun & Bradstreet, balance sheet and income statement
data arranged by industry code numbers. The 14 ratios
provided are divided into upper, median, and lower quartiles. Covers only the most recent 3 years; for previous years see Industry Norms and Key Business Ratios (Ref. HF5681.R25I53)
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INTERNET GATEWAYS
AuditNet
<http://www.auditnet.org/karlpage.htm>
A comprehensive list of resources for auditors, accountants,
and financial professionals.
CPANet<http://www.cpanet.com/>
A resource directory of over 800 websites that are of interest to the accounting profession.
Rutgers Accounting Web (RAW) <http://accounting.rutgers.edu/raw/internet/internet1.htm>
A primary site for links to accounting material on the Web.
SmartPros
<http://accounting.smartpros.com/>
For links to other Internet accounting information sites,
look at the Resource
Library. Also check the links to job information, news,
professional education, and lots more.
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PROFESSIONAL STANDARDS
CCH Accounting Research Manager A UT Libraries business database
Includes accounting and auditing standards from FASB(Financial Accounting Standards Board), AICPA(American
Institute of Certified Public Accountants), EITF(Emerging Issues Task Force), PCAOB(Public Company Accounting Oversight Board), and IASB(International Accounting Standards Board).
The following organizations that set accounting standards are also good starting points when searching for accepted practice and procedure in accounting.
American
Institute of Certified Public Accountants <http://www.aicpa.org/>
Issues auditing and other standards for the profession. Text of some are available online on their website.
Federal
Accounting Standards Advisory Board <http://www.fasab.gov/>
Full text of the accounting principles recommended for the
federal government from this agency is available on their website.
Financial Accounting Standards Board <http://www.fasb.org/>
Sets authoritative standards for the US private sector. Summaries
of their standards are available on the website.
Governmental
Accounting Standards Board <http://www.gasb.org/>
Sets authoritative standards for US government accounting—summaries
available on their website.
International Accounting
Standards Board <http://www.iasb.org/>
The leading issuer of international accounting standards—unofficial
summaries of international standards are available on their website.
U. S. Securities and Exchange Commission <http://www.sec.gov/>
Many rules and regulations governing accounting that
are issued by the SEC are available through their website.
See especially its
Information for Accountants <http://www.sec.gov/info/accountants.shtml>
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TAXATION
CCH
Tax Research Network A UT Libraries business database
Provides access to a comprehensive library of federal and
state tax information including CCH tax journals and reporters;
the Internal Revenue Code and IRS publications, tax regulations,
rulings and treaties; practice tools and aids, and state tax
reporters.
Internal Revenue Service <http://www.irs.gov/>
Everything you will need from the IRS itself-regulations,
forms, publications, statistics. There's even a special section
for tax professionals: www.irs.gov/taxpros/index.html
Tax
and Accounting Sites Directory <http://www.taxsites.com/>
Pointer to federal, state, foreign, and commercial sites of
tax information. Also includes links to accounting information sites.
U.S.
Tax Code On-line <http://www.fourmilab.to/uscode/26usc/ustax.html>
The full text of the U.S. Tax Code, Title 26 of the U.S. Code,
with a searchable index.
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LOCATING ARTICLES
Business
Source Premier A UT Libraries business database
Search by company name, product, or subject in this index
of 3000 popular, trade, and scholarly business journals. Full
text is available for most of the titles included; coverage
begins in the 1960s.
Accounting
and Tax Abstracts A UT Libraries business database
Indexes 2000 key publications in accounting, auditing, and
financial management from the U.S. and overseas. Also
included are articles from over newspapers and news magazines.
Abstracts for all articles, full text for limited number.
Factiva A UT Libraries business database
Search the full text of over 8,000 newspapers, periodicals,
wire services, media transcripts, or web sites for articles
about companies, products, and subjects.
General
BusinessFile ASAP A UT Libraries business database
Indexes business magazines and newspapers, trade journals,
and brokerage reports and can be searched for company names,
products, and subjects. Some full text articles included.
Legal Periodicals & Books A UT Libraries database
Indexes legal periodicals, law reviews, bar association journals, and government documents with full-text of articles from 1995 on.
Lexis-Nexis
Academic A UT Libraries business database
Search both the News and the Business sections of this database for the
full text of articles from a variety of sources about U.S. corporations.
Web
of Science A UT Libraries database
Indexes both articles and cited references from over 8,000 peer-reviewed
journals in all subjects including accounting, finance, and other business
topics. Abstracts available, but limited full text.
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LOCATING BOOKS
Use the UT Libraries catalog to find call numbers and locations for books about accounting, business law and taxation. You may also want to look at the UT Law Library's catalog for additional books on these topics.
Created and maintained by Karmen Crowther, Business Librarian
Last revision: 8/1/08