Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

15,974 Full-Text Articles 7,475 Authors 2,444,580 Downloads 198 Institutions

All Articles in Accounting

Faceted Search

15,974 full-text articles. Page 1 of 216.

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Otter Tail Corporation, Heather Strese 2020 Minnesota State University Moorhead

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock ...


The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons 2020 University of Tennessee, Knoxville

The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons

Chancellor’s Honors Program Projects

No abstract provided.


Make Money, Make A Difference, Riley Martin 2020 Brigham Young University

Make Money, Make A Difference, Riley Martin

Marriott Student Review

Will working for a nonprofit organization be a waste of an education and career? There are many false myths about nonprofits, and it's important to get the facts straight so you can do what you love without a fear of financial repercussions. In his article, "Make Money, Make a Difference," Riley Martin highlights the benefits of working for nonprofit organizations as well as some cautions to consider. As one can expect, nonprofits provide a sense of purpose for employees. But despite what many think, the pay and job-security for nonprofit jobs is the same—if not better—than that ...


Environmental Awareness Is Leading To A Troubling Future For The Airline Industry, Ashlyn K. Unga 2020 Brigham Young University

Environmental Awareness Is Leading To A Troubling Future For The Airline Industry, Ashlyn K. Unga

Marriott Student Review

Global warming is not only causing climatic temperatures to rise— it is also heating up the socio-political scene across the globe. Caught in the crossfire is the airline industry, targeted by environmental activists who categorize flight as an unnecessary mode of travel. As this movement gains traction, how will air fare in this age of flight-shaming? Ashlyn Unga explores anticipated governmental regulations and measures the airline industry must take as a result of this movement.


Podcast Review: Amy Antonelli On Vision And Purpose, McKayla Lindman 2020 Brigham Young University

Podcast Review: Amy Antonelli On Vision And Purpose, Mckayla Lindman

Marriott Student Review

A review of Amy Antonelli's podcast.


Book Review - Contagious: Why Things Catch On, Christy Swatling 2020 Brigham Young University

Book Review - Contagious: Why Things Catch On, Christy Swatling

Marriott Student Review

In his New York Times Bestseller, Contagious: Why Things Catch On, Jonah Berger delves into what makes products and ideas go viral. Through hundreds of intriguing and sometimes jaw-dropping stories, Berger identifies six key components to make everything—from a YouTube video to a new tech gadget—become contagious.


Putt Yourself Out There! Golf As An Upper Hand In The Business World, Allysha M. Mateo 2020 Brigham Young University

Putt Yourself Out There! Golf As An Upper Hand In The Business World, Allysha M. Mateo

Marriott Student Review

Most everyone is aware that networking and relationship building hold the keys to success within the business world. But just how are these networks so carefully cultivated? Recent statistics suggest that golf is a major player in cutting behind-the-scenes business deals. Approximately 90% of Fortune 500 CEOs play golf, and executives who play golf earn 17% more than those who don’t. Golf is a networking tool available to virtually anyone: the old and young, male and female, athletic and unathletic alike. It aids in building relationships with clients, customers, vendors, and colleagues, simultaneously advancing the golfer’s career and ...


Buzzwords: Jargon That Will Keep You Going Throughout The Year, Sarah Romney 2020 Brigham Young University

Buzzwords: Jargon That Will Keep You Going Throughout The Year, Sarah Romney

Marriott Student Review

Five buzzwords including advertainment, "go live," pivot, customer journey, and mashup.


Learning From The Swiss, Aubrey Wright 2020 Brigham Young University

Learning From The Swiss, Aubrey Wright

Marriott Student Review

The trades are in trouble. With less students choosing a vocational education, the United States is facing a rapidly growing gap in skilled vocational labor. The answer: the mighty apprenticeship program, courtesy of the Swiss. The Swiss model of apprenticeships help the bottom line of companies. It also trains students for promising careers. By taking clues from the Swiss, the US can begin solving its vocational trade woes.


Fashion Copycats And Copyright Law, Rowena Natasha 2020 Brigham Young University

Fashion Copycats And Copyright Law, Rowena Natasha

Marriott Student Review

Is fashion an art? Or a utilitarian part of our life? Thanks to US copyright laws, "fast fashion" companies like H&M and Zara are making windfall gains by copying new designs, even at the expense of small start-ups. But don't start writing legislation yet. Without "fashion copycats" making affordable yet trendy products, the fashion industry would be left dependent on a small-pool of upper-class consumers.


Building Information Modeling: Risks, Benefits, And Trends In Construction, Tanner Duron 2020 Brigham Young University

Building Information Modeling: Risks, Benefits, And Trends In Construction, Tanner Duron

Marriott Student Review

Welcome to the information age. Building Information Technology (BIM) offers the construction industry a way to manage everything, from sourcing to construction to maintenance. BIM has significant risks, but also boasts enough benefits to make every firm in the AEC industry ready to start integrating its use. As digital natives, it is up to the rising generation of workers to spearhead the wide-spread use of BIM.


Interior Design In The Workplace, Bryce Cindrich 2020 Brigham Young University

Interior Design In The Workplace, Bryce Cindrich

Marriott Student Review

While people generally spend much of their time in their home, time spent in the workplace is usually a close second. Why should people care less about how their office is set up than their home? A well-designed interior at the workplace can help promote employee productivity and support their well-being, build a sense of community, improve team collaboration, and attract and retain talent.


Editor's Letter: Expectations, 2020 Brigham Young University

Editor's Letter: Expectations

Marriott Student Review

This issue of Marriott Student Review (MSR) is all about developing greater expectations for the future, finding new ways of accomplishing our dreams, and fostering relationships, even in the digital world of Zoom and Team meetings. Even though our expectations have been unexpectedly altered, in the end, the shape of our lives may be ultimately better.


Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson 2020 Brigham Young University

Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson

Marriott Student Review

This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the ...


The Problem With Government Bailouts, Nathan Scott 2020 Brigham Young University

The Problem With Government Bailouts, Nathan Scott

Marriott Student Review

Americans are told to have 6 months of expenses saved for difficult times, but businesses are told not to worry; the government will take care of them. Past bailouts have set a nasty precedent that must change; government bailouts need reform if they are to continue in the future.


The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. McPheeters 2020 Brigham Young University

The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters

Marriott Student Review

What is happening to the nonprofit sector?

Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.


Values Create Values, Chase M. Geertsen 2020 Brigham Young University

Values Create Values, Chase M. Geertsen

Marriott Student Review

The days of companies focusing solely on maximizing shareholder value are over. In today's world, profitable companies create value by meeting the needs of their stakeholders.


News Versus Market Sentiments, Jazib Ansari, Danish Ahmed Siddiqui Dr 2020 University of Karachi, Karachi PK

News Versus Market Sentiments, Jazib Ansari, Danish Ahmed Siddiqui Dr

The Journal of Entrepreneurial Finance

This paper investigates the impact of monetary policy announcements on the performance of the stock market in twenty countries (10 Developed and 10 developing). Exchange rate changes and changes in bond yield were taken as control. Daily basis Panel data was used with daily frequency for five (5) years (2014 – 2018). An impact of these selected independent variables on the stock market index is estimated using the regression model and Panel Least Square model. Monetary policy data has been run in three different lags i.e. lag (0), lag (-1, -2, -3, -4), and lag (1, 2, 3, 4) in ...


Internships Shape Students' Future Career, Maria F. Arrayan 2020 Brigham Young University

Internships Shape Students' Future Career, Maria F. Arrayan

Marriott Student Review

Finding an internship has been more difficult than before due to COVID-19. For many, the search for an internship may be frustrating or pointless during this difficult time. Students need to empower themselves with the right tools to find an internship. Maria Fernanda Arrayan talks about the benefits of an internship and four ways to find one. Read this article to find motivation in your search for an internship and try a new way to find your next internship!


Digital Commons powered by bepress