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The Effects Of Csr Reporting Regimes And Financial Conditions On Managers’ Willingness To Invest In Csr, Yasheng Chen, Johnny Jermias, Jamal Aldin Nazari 2015 Simon Fraser University

The Effects Of Csr Reporting Regimes And Financial Conditions On Managers’ Willingness To Invest In Csr, Yasheng Chen, Johnny Jermias, Jamal Aldin Nazari

Academic Conference on Good Business

No abstract provided.


Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson 2015 Drexel University

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 ...


Corruption: Case Studies Of Vietnam And Italy, Thuy-Tien T. Vo 2015 University of Washington - Tacoma Campus

Corruption: Case Studies Of Vietnam And Italy, Thuy-Tien T. Vo

Global Honors Theses

Corruption is morally and legally wrong. Despite many governmental policies and strategies designed to combat corruption, it still persists in most parts of the world. To understand why corruption is so persistent and pervasive, it is necessary to recognize the perceptions of the beneficiaries and victims of the issue and to comprehend the extent to which cultural biases influence individuals’ decisions to give in to corruption. Acquiescence to dishonest and fraudulent behavior can foster political corruption in many countries. Vietnam and Italy were selected as case studies for this paper. Using the case studies of these two different countries will ...


Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao 2015 National Institute of Public Finance and Policy (NIPFP), New Delhi

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao

Sacchidananda Mukherjee

1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits ...


Itudewa.Net Agen Judi Poker Domino Qq Ceme Online Indonesia, salahudin dewa 2015 SelectedWorks

Itudewa.Net Agen Judi Poker Domino Qq Ceme Online Indonesia, Salahudin Dewa

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 ...


The Effects Of Changing Ais On User Experience And Business Role, Elysia Tornow 2015 The College at Brockport

The Effects Of Changing Ais On User Experience And Business Role, Elysia Tornow

Senior Honors Theses

Technology has become a dominant factor in many aspects of modern life. This research explores how technology has influenced the field of accounting through the advancement of Accounting Information Systems (AIS). To address the issue of the qualification of students entering the accounting profession, two populations were surveyed. Students who were previously enrolled in an AIS class at SUNY Brockport were surveyed about their comfort level with AIS before and after the class, along with their outlook on technology in the workforce. Accounting professionals were surveyed on their usage of systems in their companies, their preference towards change, and their ...


Troubled Asset Relief Program: Impact As Seen In The Agricultural Sector, Georgia Maye Ralston 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, B ATKINS, Y DOU, Jeffrey Tee Yong NG 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, Mamie G. Duckworth 2015 University of Tennessee at Chattanooga

State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth

Honors Theses

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, Colleen M. Sauser 2015 University of Tennessee at Chattanooga

A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser

Honors Theses

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, Sofia I. Tent 2015 The University of Southern Mississippi

Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent

Honors Theses

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, Lauren Carse Reid 2015 University of Tennessee - Knoxville

Are Auditor And Audit Committee Report Changes Useful To Investors? Evidence From The United Kingdom, Lauren Carse Reid

Doctoral Dissertations

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, Douglas Ray Ayres 2015 University of Tennessee - Knoxville

Accounting Information Risk And Credit Ratings, Douglas Ray Ayres

Doctoral Dissertations

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 ...


Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman 2015 UConn Honors Program

Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman

Honors Scholar Theses

Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as ...


Happiness & Accounting/Finance Careers, Jacob Shrode 2015 College of Saint Benedict/Saint John's University

Happiness & Accounting/Finance Careers, Jacob Shrode

Celebrating Scholarship & Creativity Day

The research question I chose was "Do happiness levels vary among graduates with accounting majors who have chosen different career paths?" The method I used to get my data was a survey. Overall, the average happiness score from my survey was 4.72/6 (see table 4). The average happiness score in the U.S. is only 4.30. I did a t-test for this and got a p value of .00. With this, I can say that there is substantial evidence to suggest that people who graduate with accounting/finance majors tend to be significantly happier than the average ...


F-35 And Military Spending, Colin J. Charpentier 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, Yuquan (Frank) Yu 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, Caroline Hayek 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 2015 Drexel University

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, Kathleen M. Trenski 2015 Southeastern University - Lakeland

The Certified Management Accountant Program, Kathleen M. Trenski

Selected Honors Theses

No abstract provided.


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