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Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong LI, Rebecca HANN, Maria OGNEVA 2017 Singapore Management University

Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong Li, Rebecca Hann, Maria Ogneva

Research Collection School Of Accountancy

In this paper we examine the macroeconomic information content of aggregate earnings from the labor market’s perspective. We use insights from the labor economics literature to characterize the information contained in aggregate GAAP earnings and its components that is relevant for predicting aggregate job creation and destruction, labor income, and unemployment. Our results suggest that not only does aggregate earnings news convey information about future labor market aggregates, but its information content is incremental to other macroeconomic variables at near-term horizons. Further, the source of this information stems primarily from two earnings components: aggregate core earnings and special items ...


Corporate In-House Human Capital Tax Investments, Xia CHEN, Qiang CHENG, Travis CHOW, Yanju LIU 2017 Singapore Management University

Corporate In-House Human Capital Tax Investments, Xia Chen, Qiang Cheng, Travis Chow, Yanju Liu

Research Collection School Of Accountancy

In-house human capital investment in the tax function is a significant input to a firm’s tax planning. Yet, due to lack of data, there is little empirical evidence on whether corporate in-house tax departments are associated with effective tax planning. We examine this issue using hand-collected data on corporate tax employees in S&P1500 firms. We find that firms with larger in-house tax departments are more effective in tax planning: they have lower tax rates, report lower uncertain tax benefits, and exhibit less volatile tax rates. The results are stronger for firms with in-house tax departments that have a ...


Gaap And Ifrs: A Look At Whether The Two Should Converge, Paul R. Walter 2017 Southeastern University - Lakeland

Gaap And Ifrs: A Look At Whether The Two Should Converge, Paul R. Walter

Selected Honors Theses

The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental ...


Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh 2017 Lebanese American University, Beirut, Lebanon

Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh

International Journal of Religious Tourism and Pilgrimage

This study compares the costing practices of three religious tourists groups. Specifically, the study compares the costs of Islamic religious tourism to Mecca among three groups: 1) Indonesia and India, 2) Lebanon and Tunisia, 3) Dubai and Qatar. The selection of the three groups was based on the following principle: Group 1: Represents the most populated and less affluent Islamic countries. Group 2: Represents the less affluent Arab States with moderate income Group 3: Represents the richest Arab Islamic countries in the world. Results indicate that countries with wealthy economies charge much higher prices for Hajj packages than those with ...


Work Rules! Insights From Inside Google, Krista Johnson 2017 Brigham Young University

Work Rules! Insights From Inside Google, Krista Johnson

Marriott Student Review

Book review of Work Rules! Insights from Google written by Laszlo Bock.


An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox 2017 Brigham Young University

An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox

Marriott Student Review

Jeffrey Subramanian beautifies the grounds surrounding the Tanner Building, but he also writes poetry and plays the cello. The author calls Jeffrey an "unsung hero" because he is, in fact, the author's hero.


Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk 2017 Brigham Young University

Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk

Marriott Student Review

Violence has become common place in business strategy, taking on many forms. Some use violence in rhetoric as they compete with other companies while others use sell violence as entertainment. Many people are familiar with violence in their organizations. This article looks more into how effective violence is to a company's performance. It examines recent research done by professors at different universities on the subject. It offers two perspectives, looking first at violent rhetoric and then how violence advertisements affects a firm's bottom line. The article finds that exposure to violent rhetoric outside a firm affects employee's ...


Look Before You Leap: 4 Questions Every Woman Should Ask While Job Searching, Hannah Y. Olvera 2017 Brigham Young University

Look Before You Leap: 4 Questions Every Woman Should Ask While Job Searching, Hannah Y. Olvera

Marriott Student Review

Despite women’s preparation and effort during the job searching process, women are disproportionately dissatisfied with their employers. According to a Crain’s Report conducted in 2016, 42 percent of women left because they “didn’t feel recognized and didn’t see opportunities for advancement,” 43.6 percent believe their compensation is less compared to their male peers, and only 50.4 percent believe their companies have a fair family leave policy. To overcome these challenges, women must ask various questions to lead them to their ideal career from an equal opportunity employer. As women become more assertive in their ...


E-Commerce Industry Spotlight, Krista Johnson 2017 Brigham Young University

E-Commerce Industry Spotlight, Krista Johnson

Marriott Student Review

A highlight of the E-Commerce industry.


Obamacare: Under The Knife, Kylan Rutherford 2017 Brigham Young University

Obamacare: Under The Knife, Kylan Rutherford

Marriott Student Review

President Trump and Congress have tried and failed to pass through a replacement plan for Obamacare. This article details why this effort failed, and several issues extant in Obamacare that may move the law toward insolvency. These issues are the mandate, guaranteed issue, and the 'risk corridor' funding set up to back struggling insurance companies.


In Defense Of The Self-Help Book, Owen Barrott 2017 Brigham Young University

In Defense Of The Self-Help Book, Owen Barrott

Marriott Student Review

"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.


Marriott Student Review, Marianna Richardson 2017 Brigham Young University

Marriott Student Review, Marianna Richardson

Marriott Student Review

This is the inaugural edition of the Marriott Student Review on BYU Scholar Archive. Marriott Student Review is a journal by students, for students. We work to inform Marriott School students about contemporary issues and to prepare them to meaningfully contribute to the global community. We also offer the opportunity for students to publish and add their voice to current events.


The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp 2017 University of South Florida

The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp

Graduate Theses and Dissertations

I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher ...


An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles 2017 Bryant University

An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles

Honors Projects in Accounting

On December 7th, 1941, the United States was the victim of a tragic attack on a naval base in Pearl Harbor, Hawaii. This resulted in the United States’ entry into World War II, including the declaration of war against the country of Japan. On February 19th, 1942, just two months after the attacks, President Franklin D. Roosevelt signed Executive Order 9066, which permitted the War Relocation Authority (WRA) to relocate over 110,000 Japanese- American citizens. The forced relocation sent these Japanese-Americans to ten relocation centers spread throughout the west and mid-west of the country. The government declared that this ...


The Perceptions Of Accounting: What Do You Think?, Brianna DaRin 2017 Bryant University

The Perceptions Of Accounting: What Do You Think?, Brianna Darin

Honors Projects in Accounting

Accounting is often considered “the language of business,” but is sometimes perceived to be a difficult topic. This study seeks to get a deeper understanding as to why business students and other students perceive accounting to be such an intimidating subject. The ultimate research question addressed is: What are the perceptions of accounting among accounting students, non-accounting business students, and non-business students? A review of the relevant background literature led to two hypotheses that assist in answering the research question. Following the literature review and hypotheses development, a two-part process took place: (1) we conducted focus groups and (2) we ...


Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski 2017 Bryant University

Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski

Honors Projects in Accounting

The accounting field holds a background in ethical understanding to be of great importance. The purpose of this project was to investigate the extent to which ethics education is emphasized and implemented within the business, and specifically accounting, curricula of US collegiate level institutions. Course curricula from a sample of 445 AACSB (Association to Advance Collegiate Schools of Business) accredited business programs in the US were examined for their emphasis on ethics education. This emphasis was quantified through a novel measurement, the Ethics Education Index, which is an originally constructed weighted measure of the number of stand-alone courses dealing with ...


Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock 2017 Bryant University

Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock

Honors Projects in Accounting

This report examines corporate inversions to determine whether this practice benefits the majority of stakeholders or merely a select few. A sample of firms previously incorporated in the United States that have since undergone inversions is examined to answer this question. Annual stock price returns, stock price volatility, and earnings per share changes from the sample of inversion firms are the main sources of data examined. These results are compared to the S&P 500 and peer firms to determine whether the changes can be attributed to the inversions, or are merely a result of general economic conditions. Supporting topics ...


An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth 2017 Bryant University

An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth

Honors Projects in Accounting

Upon graduation, many college students embark on their professional careers in accounting. These graduates have completed their degree and moved to their new, exciting, and challenging jobs; but have these corporations recently expressed satisfaction with the performance of these young employees? Some studies suggest that many executives do not think that their new employees have developed the skills needed to be successful in today’s competitive business landscape. This project extends the literature by examining professional development in college graduates and applying it within the context of accounting education in college and universities nationwide. Overall, this project aims to investigate ...


Addressing The Opioid Epidemic: North Andover Police Department, James Buckley 2017 Merrimack College

Addressing The Opioid Epidemic: North Andover Police Department, James Buckley

Honors Senior Capstone Projects

The opioid epidemic is not just a problem that affects major cities, as there is a growing market for heroin in suburban communities. North Andover saw a spike from only seven overdoses in 2015, to twenty-three possible overdoses in just the first nine and a half months of 2016, depicting evidence of how grave the problem really has become in the community. The epidemic is not an issue that can be delayed and gradually deliberated, as immediate action is required to treat individuals affected and heal the community as a whole. The heroin problem has reached North Andover and the ...


Taxation Of Income On Professional Team Athletes, Crystal M. Williamson 2017 Liberty University

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the ...


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