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Securing Charitable Contribution Deductions, Paul G. Schloemer 2017 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Business Administration Faculty Publications

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller 2017 Appalachian State University

Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller

Journal of Counseling and Psychology

How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.


Faculty Focus: Mark Frigo Named Ezerski Chair, 2017 DePaul University

Faculty Focus: Mark Frigo Named Ezerski Chair

Business Exchange

Accountancy Professor Mark L. Frigo has been named Ezerski Endowed Chair in the School of Accountancy and Management Information Systems, which recognizes accountancy faculty excellence. Prior to joining DePaul, Frigo led a successful career in corporate financial analysis and management consulting at KMPG, among other accomplishments.


Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie 2017 University of Kentucky

Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

No abstract provided.


Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie 2017 University of Kentucky

Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

Does management language cohesion in earnings conference calls matter to the capital market? As a part of the research on the above question, and taking advantage of the modern IT technologies, this project:

  • harvested 115,882 earnings conference call transcripts from SeekingAlpha.com
  • parsed and structured 89,988 transcripts using regular expressions in Stata
  • analyzed 179,976 text files using Amazon Elastic Compute Cloud (Amazon EC2), which
  • saved almost 2 years (675 days) of the project time
As this project is related to big data, text analytics, and big computing, it may be a good case to show how we ...


More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom 2017 John Carroll University

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

Robert Bloom

No abstract provided.


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang CHENG, Yang Hoong Pang, Gary PAN, Poh-Sun Seow, Kwong Sin Leong 2017 Singapore Management University

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh-Sun Seow, Kwong Sin Leong

Perspectives@SMU

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG 2017 Singapore Management University

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.


Automation And The Accounting Profession, Clarence GOH, Poh Sun SEOW, Gary PAN 2017 Singapore Management University

Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Automation poses a threat to many of the tasks that are performed by accountants today. Certainly, many emerging technologies have already begun to perform tasks that have traditionally been performed by accountants. For example, advancements in cloud-based accounting software now make it much easier for small businesses to easily and accurately enter and edit financial information on their own without the input of accountants. Looking further into the horizon, newer technologies can now turn hard-copy receipts into a machine-readable format, encrypt them,and allocate them to an account without any input from a human. Such developments will continue to reduce ...


The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari 2017 Marshall University

The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari

Suneel K. Maheshwari

This study examines the relationship between insider trading and market liquidity (spread and depth) of NASDAQ-100 stocks. Tests on an intraday sample of sell trades show no evidence of cross-sectional association between the width of the spread and insider trading, but detect some widening of the spread after the fact. Overall, our results provide mixed evidence on the ability of NASDAQ dealers to unravel informed order flow and adjust spreads accordingly. Their short-term behavior suggests an inability to detect insider trading and widen spreads, but their behavior over time suggests that dealers may attempt to recover what they apparently lose ...


Return Predictability And The Real Option Value Of Segments, Pingui RAO, Heng YUE, Xin ZHOU 2017 Singapore Management University

Return Predictability And The Real Option Value Of Segments, Pingui Rao, Heng Yue, Xin Zhou

Research Collection School Of Accountancy

Theory suggests that firm value should include the value of real options; that is, firms have the option to expand more profitable businesses and liquidate less profitable businesses. In a diversified firm, each segment has its own real options. Applying real options theory to a diversified firm at the firm level neglects the value of segment-level options. If investors overlook segment-level options, mispricing will occur. Using data from 1981 to 2013, we find that a hedge portfolio buying diversified firms in the highest decile of the estimated real option value of segments (RVS) and selling those in the lowest RVS ...


Measuring Environmental Performance For Oil And Gas Development, John A. Pendley 2017 Susquehanna University

Measuring Environmental Performance For Oil And Gas Development, John A. Pendley

Accounting Faculty Publications

This study documents environmental performance for firms that extract oil and gas using hydraulic fracturing (fracking) technologies. Environmental performance is measured using public regulatory data for unconventional oil and gas development in the State of Pennsylvania. Using the performance measure, I show considerable variation in environmental performance for companies in the study. Of particular interest is that ‘independent’ oil and gas companies – smaller companies that specialize in exploration and production – performed better on average than the ‘majors’ – the large, international oil companies. The data and methods presented in the study should prove useful to researchers and stakeholders who find the ...


How Singapore Investors Can Profit From Unstructured Data, Clarence GOH 2017 Singapore Management University

How Singapore Investors Can Profit From Unstructured Data, Clarence Goh

Research Collection School Of Accountancy

Data that is collected in the business environment can be structured or unstructured. In general, structured data refers to information which is highly organised and which can easily be stored in rows and columns within database systems. On the other hand, unstructured data does not have a strict data structure, and is also not organised in a pre-defined manner.


An Introduction To Finance.Pdf, Denver Burke 2017 Selected Works

An Introduction To Finance.Pdf, Denver Burke

Denver Burke

Produced for Mitchell Charlesworth, North West, UK based accountants. A brief article which summarises the steps required to help guide people into the accountancy profession.


Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford 2017 Brigham Young University

Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford

Marriott Student Review

A review of Dr. Craig Manning's The Fearless Mind. Manning provides understanding of and strategies for high mental performance. With a sports psychology background, he provides concrete examples that can be applied in any setting, be it on the field, in school, or at the office.


Option B Book Review, Shelby J. Anderson 2017 Brigham Young University

Option B Book Review, Shelby J. Anderson

Marriott Student Review

Review of "Option B."


Originals, Tanner Hafen 2017 Brigham Young University

Originals, Tanner Hafen

Marriott Student Review

A book review of Adam Grant's Originals.


Where Are The Women Of Silicon Slopes?, Wyatt Pagano 2017 Brigham Young University

Where Are The Women Of Silicon Slopes?, Wyatt Pagano

Marriott Student Review

No abstract provided.


Standing Out: Women In The Marriott School, Shelby J. Anderson 2017 Brigham Young University

Standing Out: Women In The Marriott School, Shelby J. Anderson

Marriott Student Review

No abstract provided.


Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen 2017 Brigham Young University

Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen

Marriott Student Review

Tina Ashby's work in the Finance Department at BYU is applauded.


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