The Effects Of Csr Reporting Regimes And Financial Conditions On Managers’ Willingness To Invest In Csr, 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
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, 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, 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
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, 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 ...
The Effects Of Changing Ais On User Experience And Business Role, 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, 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 ...
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, 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, 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, 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.