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3,766 full-text articles. Page 5 of 113.

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.


Zombie Board: Board Tenure And Firm Performance, Sterling HUANG, Gilles HILARY 2017 Singapore Management University

Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary

Research Collection School Of Accountancy

We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the interpretation that directors’ on-the-job learning improves firm value up to a threshold, at which point entrenchment dominates and firm performance suffers. To address endogeneity concerns, we use a sample of firms in which an outside director suffered a sudden death, and find that sudden deaths that move board tenure away from (toward) the empirically observed ...


Okekiu Poker Online Terpercaya, Okekiu Poker 2017 Selected Works

Okekiu Poker Online Terpercaya, Okekiu Poker

Okekiu Poker Online Terpercaya

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

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


The Fall Of Enron And The Creation Of The Sarbanes-Oxley Act Of 2002, Megan Connell 2017 La Salle University

The Fall Of Enron And The Creation Of The Sarbanes-Oxley Act Of 2002, Megan Connell

HON499 projects

The goal of this research paper is to analyze accounting fraud and its characteristics, explore the collapse of Enron and what happened because of it, and how the relationship between an auditor and its client has changed because of the creation of the Sarbanes-Oxley Act of 2002. Learning about some of the positives and negatives of SOX will help the progression of the research into how the passing of SOX has changed over 15 years later. After discussing these topics, a personal opinion on the fall of Enron, if one group is more at fault than another, and how regulation ...


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 ...


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.


Inside Accountancy: What It Takes To Become A Big 4 Partner, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG 2017 Singapore Management University

Inside Accountancy: What It Takes To Become A Big 4 Partner, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Reaching partnership at a Big 4 firm is regarded as the pinnacle ofachievement for any accountant. Ask any early-career employee in a Big 4 firmwhether he or she wants to make partner one day. Many of them will say yes,unequivocally.


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.


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 ...


Marcellus Shale Fracking And Susquehanna River Stakeholder Attitudes: A Five-Year Update, Mark Heuer, Shan Yan 2017 Susquehanna University

Marcellus Shale Fracking And Susquehanna River Stakeholder Attitudes: A Five-Year Update, Mark Heuer, Shan Yan

Accounting Faculty Publications

The attitudes of Susquehanna River stakeholders regarding natural gas hydraulic fracturing (fracking) in the Marcellus Shale region reflect differing concerns on economic, social, and environmental issues based on gender, education level, and income. The focus on the U.S. State of Pennsylvania section of the Susquehanna River derives from the U.S. States of New York and Maryland, neighbors of Pennsylvania to the immediate north and south, respectively, enacting bans on fracking, while Pennsylvania has catapulted, through Marcellus fracking, to become the second largest natural gas producing state in the U.S. In this Pennsylvania survey, female and more highly ...


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 ...


Gender And Connections Among Wall Street Analysts, Lily Hua FANG, Sterling HUANG 2017 INSEAD

Gender And Connections Among Wall Street Analysts, Lily Hua Fang, Sterling Huang

Research Collection School Of Accountancy

We examine how alumni ties with corporate boards differentially affect male and female analysts’ job performance and career outcomes. Connection improves men’s job performance — forecasting accuracy and recommendation impact — significantly more than women’s. Controlling for performance, connection further contributes to men’s, but not women’s, likelihood of being voted by institutional investors as “star” analysts, a marker of career success. These asymmetric effects are stronger in more opaque firms and among younger analysts, but is absent from a placebo test. Our evidence indicates that men reap higher benefits from social networks than women in both job performance ...


Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling HUANG, Chee Yeow LIM, Jeffrey NG 2017 Singapore Management University

Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng

Research Collection School Of Accountancy

We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.


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 ...


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.


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