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Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak 2017 Wilfrid Laurier University

Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak

Theses and Dissertations (Comprehensive)

In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater ...


An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher 2017 Eastern Michigan University

An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher

Senior Honors Theses

As globalization has increased, so too has the number of companies practicing corporate social responsibility (CSR) around the world. Social and environmental issues like global warming has been an underlying factor in this growing importance (Peng, 2012). Increasingly, companies are communicating their activities through CSR reports that outline corporate initiatives to access and take responsibility for the company's effects on the global environment and impact on social welfare. In this paper, we will expand on previous results found in "A Study of a How CSR Rankings Are Affected in a Globalized Economy", which is published in McNair Scholars Research ...


Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas 2017 Rice University

Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas

Business Faculty Publications and Presentations

Despite its promise as a powerful tool for alleviating poverty, research suggests that microfinance has had only a modest impact on development. Misallocation of funds by clients has been implicated as a major impediment to microfinance success. In this study, clients received training on how to track (but not manage) their cash flows during the first two meetings of the microfinance loan cycle. Examination of weekly cash flow shows that clients immediately invested the majority of their funds into the businesses and carefully managed revenues and expenditures to maintain sufficient food and other household expenditures throughout the loan cycle. It ...


Value Creation, Distribution, And Integrated Financial Reporting, Shyam Sunder 2016 Yale University

Value Creation, Distribution, And Integrated Financial Reporting, Shyam Sunder

Shyam Sunder

In the neoclassical model of the firm, value created by the firm is assumed to accrue to its owner.  Contract model suggests a distribution of this value or surplus among various agents depending on the imperfections of the markets in which they transact with the firm.  If the share of the surplus to an agent declines with the perfection of the market in which he transacts, shareholders should be expected to get only a small piece of the pie, violating the neoclassical assumption.  The paper explores an extensive value concept and its measurement in an integrated financial reporting framework for ...


Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard 2016 Bridgewater State University

Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard

Honors Program Theses and Projects

For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to ...


Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives 2016 Western Kentucky University

Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.


Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath 2016 University of New Haven

Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath

Accounting Faculty Publications

With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens, this research intends to fill a gap in the existing literature relating to corporate inversions. By ...


The Impact Of Unions On Information Asymmetry, Caroline Burke 2016 University of Arkansas, Fayetteville

The Impact Of Unions On Information Asymmetry, Caroline Burke

Theses and Dissertations

Prior literature documents a positive association between union power, calculated using industry-level union data, and information asymmetry. Prior literature also finds a mitigating effect from employee ownership on the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider trading activity, analyst following, and analyst dispersion). I also examine whether employee ownership impacts the effect of company-specific measures of employee unionization on my market-based measures of information asymmetry. I find ...


International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson 2016 Iowa State University

International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson

Honors Projects and Posters

This booklet provides a quick reference to the international tax treaties that affect a majority of the students and faculty at Iowa State. This booklet does not cover treaties affecting every non-resident at Iowa State, it is meant to be a quick reference for tax preparers participating in the ISU Volunteer Income Tax Assistance program. All information is based on treaties as of the 2015 tax year.


Seeing Is Believing: Analysts' Corporate Site Visits, Qiang CHENG, Fei DU, Xin WANG, Yutao WANG 2016 Singapore Management University

Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is ...


The Benefits Of Specific Risk-Factor Disclosures, Ole-Kristian HOPE, Danqi HU, Hai LU 2016 Singapore Management University

The Benefits Of Specific Risk-Factor Disclosures, Ole-Kristian Hope, Danqi Hu, Hai Lu

Research Collection School Of Accountancy

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and boilerplate. In response, regulators emphasize the importance of being specific. By using a computing algorithm, this paper establishes a new measure (Specificity) to quantify the level of specificity of firms’ qualitative risk-factor disclosures. We first examine determinants of variations in Specificity, and document that firms with high proprietary costs provide less specific risk-factor disclosures. More importantly, we find that, controlling for numerous determinants, the market reaction to the 10-K filing is positively and significantly associated with Specificity. In addition, our results suggest that analysts are better able to ...


Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun SEOW, Suay Peng WONG 2016 Singapore Management University

Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was ...


Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum KIM 2016 Singapore Management University

Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim

Research Collection School Of Accountancy

This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings (SEOs). Although SEO firms have a strong incentive to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers will release positive news through their forecasts (relative to the prevailing analyst consensus) prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast ...


Who Is The One Percent?, Christopher Chupp 2016 Western Michigan University

Who Is The One Percent?, Christopher Chupp

Honors Theses

This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is ...


Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones 2016 Murray State University

Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones

Honors College Theses

Cybercrime is a prevalent and serious threat to publicly traded companies. This rapid growing crime is referred to as “the greatest transfer of wealth in human history” or the “rounding error in a fourteen trillion-dollar economy.” Cybercrime costs companies billions of dollars through stolen assets or lost business and creates a permanent blemish to the companies’ reputation. After the announcement of cybercrime in a company, customers begin to worry about the security of their financial transactions. Known history or an announcement of cybercrime within the company can ultimately lead to lower stock prices or lost business. Lowered stock prices and ...


Long-Term Attachments And Long-Run Firm Rates Of Return, Peter F. Orazem, Marvin L. Bouillon, Benjamin M. Doran 2016 Iowa State University

Long-Term Attachments And Long-Run Firm Rates Of Return, Peter F. Orazem, Marvin L. Bouillon, Benjamin M. Doran

Peter F. Orazem

Long-term attachments between workers and firms are common. Numerous studies have examined worker returns to tenure, but little is known of firm returns to firm-worker matches. Yet these attachments represent a human capital asset quasi-held by the firm, which is not captured by traditional accounting measures of firm assets. Firms with large quasi-holdings of human capital will have higher measured return on assets, other things equal. Analysis of data on 250 large manufacturing firms supports the view that firms profit from long-term attachments with their workers. Consequently, unmeasured human capital assets contribute to the explanation of persistence in measured long-run ...


Human Capital Investment Effects On Firm Returns, Marvin L. Bouillon, B. Michael Doran, Peter F. Orazem 2016 Iowa State University

Human Capital Investment Effects On Firm Returns, Marvin L. Bouillon, B. Michael Doran, Peter F. Orazem

Peter F. Orazem

A study of 260 firms demonstrates that 2 measures of firm investment in specific human capital are significantly and positively correlated with long-term rates of return on investment. The firm investment in specific human capital measures are generally found to be significant explanatory variables in the regressions that have returns scaled by book value of assets. These measures of investment are insignificant when market value of common stock outstanding is used to scale the return measures. The findings are interpreted to imply that a public or regulatory policy needs to be established to require firms to include at least some ...


Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham 2016 Georgia Southern University

Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham

Abbie Parham

Mobile communication devices are taking the world by a storm. They offer significant benefits. But when deciding whether your company can benefit from giving mobile devices to employees, it is important to think strategically. Do you have a comprehensive mobile security strategy? Do you have a well-thought-out set of policies and procedures in place?

The authors of this article take a critical look at mobile device security. Then they provide a detailed set of checklists to help you develop strategic goals; effectively manage mobile devices; protect company data; and evaluate the effectiveness of your security plan.


Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal 2016 Yale University

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal

Shyam Sunder

No abstract provided.


Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder 2016 Yale University

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.


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