Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Sebastien J Bradley
This paper takes a first step at evaluating whether patent box regimes achieve their primary stated objectives: namely, stimulating domestic innovation and containing (or retaining) mobile patent income in order to limit base erosion. To do this, we estimate whether these policies increase the attractiveness of a country as a location for patenting domestic innovations or as a location for patent ownership. Furthermore, we examine the extent to which patent box regimes influence the prevalence of cross-border relationships between patent owners and inventors on new patent applications, with a particular focus on ownership involving tax havens—an outcome commonly viewed ...
Itudewa.Net Agen Judi Poker Domino Qq Ceme Online Indonesia, 2015 SelectedWorks
Itudewa.Net Agen Judi Poker Domino Qq Ceme Online Indonesia, Salahudin Dewa
ituDewa.net Agen Judi Poker Domino QQ Ceme Online Indonesia memiliki asal-usul yang cukup unik dan backstory yang Anda tidak sering mendapatkan dengan buku-buku olahraga lain dan kasino online. Website dimulai oleh mulut keras dan poker profesional ituDewa.net Agen Judi Poker Domino QQ Ceme Online Indonesia, tapi kita tidak berbicara tentang sesuatu yang hanya menempatkan namanya dan rupa untuk, dia benar-benar mulai situs sendiri. ituDewa.net Agen Judi Poker Domino QQ Ceme Online Indonesia memulai karirnya sebagai pengusaha yang cerdas dan kemudian pindah ke poker, dan ketika cintanya perjudian mulai memegang, dan untuk meningkatkan saldo bank sudah berat, ia ...
Troubled Asset Relief Program: Impact As Seen In The Agricultural Sector, 2015 University of Tennessee, Knoxville
Troubled Asset Relief Program: Impact As Seen In The Agricultural Sector, Georgia Maye Ralston
University of Tennessee Honors Thesis Projects
No abstract provided.
Corruption In Bank Lending: The Role Of Timely Loan Loss Provisioning, 2015 Singapore Management University
Corruption In Bank Lending: The Role Of Timely Loan Loss Provisioning, B Atkins, Y Dou, Jeffrey Tee Yong Ng
Research Collection School Of Accountancy
Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss provisioning by banks on such corruption using a unique World Bankdataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss provisions constraining lending corruption because it increases the likelihood of problem loans being uncovered earlier. This result is robust to using the tax-deductibility of loan loss provisions as an instrumental variable. In further analysis, we find timely loan loss provisioning less associated with reduced corruption in countries with deposit insurance schemes and ...
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, 2015 University of Tennessee at Chattanooga
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth
Marijuana is becoming increasingly popular and accepted within our society; so much so that certain states have legalized it for medical or recreational use, despite marijuana remaining illegal with regards to the federal government. This has lead, and will continue to lead, to complicated and uncertain tax scenarios for the businesses that produce and sell marijuana. Many problems stem from the federal government being unable to recognize or associate with businesses that deal with marijuana. This affects these otherwise legitimate businesses by disallowing the use of federally insured banks as well as taking away the ability to seek federal bankruptcy ...
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, 2015 University of Tennessee at Chattanooga
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, 2015 The University of Southern Mississippi
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM ...
Are Auditor And Audit Committee Report Changes Useful To Investors? Evidence From The United Kingdom, 2015 University of Tennessee - Knoxville
Are Auditor And Audit Committee Report Changes Useful To Investors? Evidence From The United Kingdom, Lauren Carse Reid
Recently, U.S. and international regulators have proposed significant changes to auditor and audit committee reporting with the stated intention of delivering more useful information to stakeholders. Whether new disclosure requirements achieve this intended benefit, however, is unknown. Exploiting the exogenous shock of the recent changes to auditor and audit committee reports in the United Kingdom, I find that information asymmetry significantly decreased following the implementation of the new disclosure regime. Furthermore, I find that reductions in information asymmetry are greater for firms with weaker information environments, suggesting that the new disclosure requirements particularly benefit investors in these firms. Additionally ...
Accounting Information Risk And Credit Ratings, 2015 University of Tennessee - Knoxville
Accounting Information Risk And Credit Ratings, Douglas Ray Ayres
Using a sample of U.S. firms, this study explores whether accounting information risk has an impact upon corporate credit ratings, a long term measure of the cost of debt. Theory suggests that accounting information risk could impact shorter term measures of the cost of debt, but is unclear as to whether it will have measurable effects upon the long term cost of debt. This study employs SFAS 157 level three fair value disclosures as a proxy for accounting information risk. The findings suggest higher levels of accounting information risk negatively impact credit ratings. This is supported by both levels ...
F-35 And Military Spending, 2015 College of Saint Benedict/Saint John's University
F-35 And Military Spending, Colin J. Charpentier
Celebrating Scholarship & Creativity Day
How does the F-35 Lightning II multirole fighter compare to current military airplanes in terms of costs and capabilities? This is a comparison study based around the F-35 and five other planes. The F-35 is chosen because of its status as an ongoing project and due to its controversy as a plane. This study looks at all values. It is completely numeric based allowing for objective analysis. These planes chosen for study are the F-16 C/D, F/A-18 E/F, F-22A, AV-8B Harrier II, and A-10C. These planes are chosen because the F-35 is meant to replace them in ...
Accounting Fraud Motivation, 2015 College of Saint Benedict/Saint John's University
Accounting Fraud Motivation, Yuquan (Frank) Yu
Celebrating Scholarship & Creativity Day
Accounting fraud is a hot topic in the 21st century. What are the common themes of these accounting scandals?
The Effect Of Audit Committee Compensation On The Procurement Of Non-Audit Services, 2015 Kennesaw State University
The Effect Of Audit Committee Compensation On The Procurement Of Non-Audit Services, Caroline Hayek
Doctor of Business Administration Dissertations
Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more equity-based compensation aligns with shareholders’ interest, empirical evidence suggests that the form of compensation has an impact on financial reporting quality and audit committee members’ objectivity. Despite these results, to date there is no authoritative guideline on the appropriate compensation structure for audit committees. Non-audit services (NAS) have also been at the forefront of regulators’ attention in the last decade ...
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Sebastien J Bradley
Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with ...
The Certified Management Accountant Program, 2015 Southeastern University - Lakeland
The Certified Management Accountant Program, Kathleen M. Trenski
Selected Honors Theses
No abstract provided.
Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, 2015 Southeastern University - Lakeland
Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath
Selected Honors Theses
This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that ...
The Effects Of Tarp On Fair Value Accounting, 2015 John Carroll University
The Effects Of Tarp On Fair Value Accounting, Christopher N. Mitschow
Senior Honors Projects
In the aftermath of the financial crisis of 2008, fair value accounting in banks has come under a great deal of criticism by some who believed bank managers were intentionally reclassifying assets to prevent write-downs, or who believed that banks were taking risks with fair value assets and liabilities that caused their distressed states. We analyzed banks’ use of fair value accounting by using the SEC’s EDGAR database to read and analyze the financial statements of public banks which received Troubled Asset Relief Program (TARP) funds and have since repaid them. We looked to see if banks classified more ...
Interview Of Michael R. Smith, 2015 La Salle University
Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith
All Oral Histories
Michael R. Smith is an alumnus of La Salle University, Class of 1982, with a degree in accounting. He was born in 1960 at Nazareth Hospital in the Greater Northeast section of Philadelphia, Pennsylvania. He grew up along the Roosevelt Boulevard of Northeast Philadelphia in the Holmes Circle neighborhood. He attended and graduated from Father Judge Catholic High School in Philadelphia in 1978. He decided upon La Salle University and attended La Salle as an accounting major from 1978 to 1982, the latter being his graduation year. Legacy wise, Michael is one of many La Salle graduates in his family ...
The Individual Alternative Minimum Tax And Its Unintended Consequences, 2015 University of Redlands
The Individual Alternative Minimum Tax And Its Unintended Consequences, Lauren Tritz
Undergraduate Honors Theses
The individual alternative minimum tax, commonly referred to as the AMT, remained relatively unchanged between its creation by Congress in 1969 until 2012. While the recent amendments to the tax were meant to prevent the tax from reaching individuals for whom it was never intended, the theoretical improvements may not be enough. The tax originally meant to only capture “high-income” taxpayers who were previously able to avoid paying income taxes, it has expanded its reach over the years to include a variety of taxpayers outside of this original intention. This paper examines the structure of the tax, and the items ...
Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler
Senior Honors Theses
In recent times, the FASB and the IASB have heavily discussed bringing the United States on board to utilize the same IFRS accounting standards that much of the rest of the world uses. At this present time, IFRS adoption in the United States is no longer actively being considered, and alternative means of convergence have become the preferred method for supporting globalization. This paper posits that in order to serve a worldwide business community, the principles-based approach is more conducive to the flexible modern environment. The practices currently utilized to jointly-research and co-develop accounting standards by both the FASB and ...
Accounting Misstatements: Prior Period Financial Statement Errors, 2015 University of Redlands
Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner
Undergraduate Honors Theses
The current Securities and Exchange Commission authoritative guidance on proper accounting treatment of prior period immaterial errors is accused of allowing certain financial statement abuses. Current SEC regulations and guidelines that allow for financial restatements are designed to provide more accurate financial statements, transparency when misstatements or errors are corrected, and therefore to increase the information content of earnings, but this goal is not always accomplished. Investors and users of the financial information have expressed concerns that the guidance is being misused for earnings management.
The findings of this study rely predominantly on data, trends, and activity spanning the periods ...