Groundbreaking for the Hutton Sports Center, Chapman College, Orange, California, March 22, 1977

Groundbreaking for the Hutton Sports Center, Chapman College, Orange, California, March 22, 1977. Left to right are Davis T. Chamberlin, Ross McClintock, Mrs. Harold Hutton, J. Robert Fluor II, George Argyros, Rich Rider.The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams.

Davis L. Chamberlin, Betty Hutton, and George Argyros with cake for the Hutton Sports Center groundbreaking, March 22, 1977

Davis L. Chamberlin, Betty Hutton, and George Argyros with cake for the Hutton Sports Center groundbreaking, March 22, 1977. The Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California was completed in 1978, named in honor of this former trustee, and made possible by a gift from his widow, Betty Hutton Williams.

George Argyros, Betty Hutton, and G. T. "Buck" Smith at the dedication of Hutton Sports Center

George Argyros, Betty Hutton Williams, and G. T. "Buck" Smith at the dedication of Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California, on Founders' Day, November 10, 1979. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his widow, Betty Hutton Williams.

Bandleader Les Brown with Trustee Jack Duddy at the dedication of the Hutton Sports Center, Chapman College, Orange, California

Bandleader Les Brown with Trustee Jack Duddy at the dedication of the Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California, November 10, 1979. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams.

Construction of the Hutton Sports Center, Chapman College, Orange, California, 1977

Construction of the Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California, 1977. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams.

Hutton Sports Center, Chapman College, Orange, California

Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California, January, 1980. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams. Renovated in the mid 1990s.

Weight room, Hutton Sports Center, Chapman College, Orange, California

Weight room, Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California, March, 1979. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams.

Sculpture by R. Bret Price and Harold Hutton Sports Center, Chapman College, Orange, California

Sculpture by R. Bret Price in front of the Harold Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California. The Harold Hutton Sports Center completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams. Image used for holiday card by Chapman College president G. T. "Buck" Smith and his wife Joni.

Entrance, Hutton Sports Center, Chapman College, Orange, California

Entrance, Hutton Sports Center, 219 E. Sycamore St., Chapman College, Orange, California. The Harold Hutton Sports Center, completed in 1978, is named in honor of this former trustee, and made possible by a gift from his wife, Betty Hutton Williams.

Davis Community Center and Apartments in framing stage, Chapman College, Orange, California

Six-building resident apartment complex in framing stage, December, 1973. Davis Community Center and Apartments opened September,1974 at 625 North Grand Street, Orange, California, named in honor of Chapman College's fourth president, Dr. John L. Davis. The five two-story apartment buildings were designed by Harold Gimeno & Associates of Santa Ana and built by the J. Ray Construction Company, Inc. of Costa Mesa.

View from balcony of one building of Davis Community Center and Apartments, chapman College, Orange, California

View from balcony of one of five three-story apartment buildings of Davis Community Center and Apartments. The complex opened September,1974 at 625 North Grand Street, Orange, California, named in honor of Chapman College's fourth president, Dr. John L. Davis. The apartment buildings were designed by Harold Gimeno & Associates of Santa Ana and built by the J. Ray Construction Company, Inc. of Costa Mesa.

Construction work on Davis Community Center and Apartments, Chapman College, Orange, California

Construction work on Davis Community Center and Apartments. The complex opened September,1974 at 625 North Grand Street, Orange, California, named in honor of Chapman College's fourth president, Dr. John L. Davis. The five three-story apartment buildings were designed by Harold Gimeno & Associates of Santa Ana and built by the J. Ray Construction Company, Inc. of Costa Mesa.

Construction work on Davis Community Center and Apartments, Chapman College, Orange, California

Construction work on Davis Community Center and Apartments, 1974. The complex opened September, 1974 at 625 North Grand Street, Orange, California, named in honor of Chapman College's fourth president, Dr. John L. Davis. The five three-story apartment buildings were designed by Harold Gimeno & Associates of Santa Ana and built by the J. Ray Construction Company, Inc. of Costa Mesa.

Information Asymmetry and Accounting Conservatism under IFRS Adoption

LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism. One implication of their paper is that regulators trying to reduce information asymmetry by lowering the level of accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper investigates how the change of accounting conservatism under IFRS is related to the change in information environment. The finding shows that accounting conservatism increases information environment, supporting the idea that, by providing comparatively credible information, conservative accounting is beneficial to the information environment.

The Canada Not For Profit Corporations Act: Perceived impact on the governance of federal sport organizations

This thesis examined the impact of the Canada Not-for-Profit Corporations Act (2009) on the governance of national sport organizations (NSO). The impact of the legislation was explored through the perceptions of NSO executive leaders and by analyzing the by-laws in effect before the legislation. The legislation was perceived to have the greatest impact on enhancing accountability, specifically affecting membership categories and director selection. The interview data showed that the legislation was necessary to enhance accountability in many NSOs. The Respondents also demonstrated that they understood the goals sought through the legislation. The data also showed that the boards of NSOs were already in alignment with the goals of the legislation. With respect to governance, the data indicated that NSOs rely almost exclusively on their regional sport associations as voting stakeholders. An emerging issue that came out of the results was the role of athletes in the governance of sport organizations.