Where There’S A Will: Can Highlighting Future Youth-Targeted Marketing Increase Support For Soda Taxes?, 2014 Singapore Management University
Where There’S A Will: Can Highlighting Future Youth-Targeted Marketing Increase Support For Soda Taxes?, Sungjong Roh, Jonathon P. Schuldt
Research Collection Lee Kong Chian School Of Business
Objective: Amid concern about high rates of obesity and related diseases, the marketing of nutritionally poor foods to young people by the food industry has come under heavy criticism by public health advocates, who cite decades of youth-targeted marketing in arguing for reforms. In light of recent evidence that the same event evokes stronger emotional reactions when it occurs in the future versus the past, highlighting youth-targeted marketing that has yet to occur may evoke stronger reactions to such practices, and perhaps, greater support for related health policy initiatives. Method: In a between-subjects experiment, Web participants (N = 285) read …
The Inclusion Of General Counsel In Top Management And Tax Avoidance, 2014 Singapore Management University
The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng
Research Collection School Of Accountancy
We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with general counsel in top management, tax avoidance is greater when (1) the general counsel has tax-related expertise, (2) …
A Study On R&D Tax Incentives: Final Report, 2014 CAPP/CASE/CEPII/ETLA/IFO/IFS/IHS
A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking
Henk LM Kox
How To Strike The Wealth Balance, 2014 Old Dominion University
How To Strike The Wealth Balance, Shaomin Li, Seung Ho Park
Management Faculty Publications
The underlying attitude towards wealth within a country can have a big impact on a company's decision to invest there. Shaomin Li and Seung Ho Park look at ways in which 'wealth tolerance' can be measured.
Determining A Partner's Share Of Unrealized Receivables At The Liquidation Of The Partner's Interest, 2014 University of Connecticut School of Law
Determining A Partner's Share Of Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz
Stephen Gerard Utz
Partnership law allows partners great freedom to vary the terms on which they share partnership profits from different sources. Partnership tax law, however, seems to presume, for purposes of the collapsible partner rules, that partners will share the revenue from the collection of receivables always in proportion to the value of their partnership interests. This counterfactual presumption exposes both the government and partner/taxpayers to unfortunate consequences. A substance-over-form approach to the attribution of unrealized receivables would certainly be unworkable, because too costly and intrusive to administer. Something between substance-over form and form-over-substance would best implement the policy of Subchapter K …
In Memorium: Life Member Robert W. Gibson (1931-2014), 2014 University of Mississippi
In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher
Accounting Historians Notebook
Academy Life Member Robert William Gibson died on July 28, 2014, at the age of 83.
Academy Member Spotlight: Prof. Mikhail I. Kuter, 2014 University of Mississippi
Academy Member Spotlight: Prof. Mikhail I. Kuter
Accounting Historians Notebook
During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award, 2014 University of Mississippi
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award
Accounting Historians Notebook
For his undergraduate course offering at Washington and Lee University titled, History through Accounting.
Barbara Merino Receives Life Membership, 2014 University of Mississippi
Barbara Merino Receives Life Membership
Accounting Historians Notebook
Barbara Dubis Merino received her PhD in Accounting from the University of Alabama in 1975. In 2011, she be-came Professor Emerita at the Univer-sity of North Texas. Her initial aca-demic appointment was on the faculty of the Stern School of Business of New York University. In 1983, she was ap-pointed a professor at UNT and in 1987 was awarded the O. J. Curry Chair. The following year she was named a Re-gents Professor. In 1996, she was awarded the Horace Brock Chair.
2013 Best Paper Awards For Excellence, 2014 University of Mississippi
2013 Best Paper Awards For Excellence
Accounting Historians Notebook
Best papers: Kevin Feeney “Railroad Audits: Some Arrive Ahead of Schedule” and Cynthia Krom and Stephanie Krom “The Whiskey Tax of 1791 and the Consequent Insurrection: ‘A Wicked and Happy Tumult’”
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award, 2014 University of Mississippi
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
For their biographical paper, “Fabio Besta: accounting thinker and accounting history pioneer”, focused on Fabio Besta, the so-called "unsurpassed Master" of the Italian tradition. The group portrays Fabio Besta as both a brilliant accounting thinker and an accounting history pioneer as revealed in his publication of a monumental milestone in accounting history called "La Ragioneria".
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, 2014 University of Mississippi
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES
Dale L. Flesher Receives 2014 Hourglass Award, 2014 University of Mississippi
Dale L. Flesher Receives 2014 Hourglass Award
Accounting Historians Notebook
Dale L. Flesher is a Professor in the Patterson School of Accountancy at the University of Mississippi and holds the Roland & Sheryl Burns Chair; he also serves as associate dean of the School of Accountancy. He received both bachelors and masters degrees from Ball State University, and a Ph.D. from the University of Cincinnati. He has authored over 400 articles for more than 100 professional journals throughout the world, including The Accounting Review, Journal of Accountancy, The CPA Journal, ABACUS, The Accounting Historians Journal, Accounting and Business Research, and Accounting, Organizations and Society. He is also the author of …
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue], 2014 University of Mississippi
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
Academy Loses Past President, Life Member, Edward N. Coffman, 2014 University of Mississippi
Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians
Accounting Historians Notebook
Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.
In Memorium: George Roudebush Catlett (1917-2013), 2014 University of Mississippi
In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff
Accounting Historians Notebook
George R. Catlett, the senior technical partner of Arthur Andersen & Co. from 1962 to 1980, died on October 10, 2013 in Pewaukee, Wisconsin. He was born on August 14, 1917 in Fairmount, Illinois, where he grew up.
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review, 2014 University of Mississippi
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review
Accounting Historians Notebook
Professor Cheryl S. McWatters, the Father Edgar Thivierge Chair in Business History at the University of Ottawa/ Telfer School has been appointed editor of Accounting History Review.
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts, 2014 University of Mississippi
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts
Accounting Historians Notebook
Best paper: “Donaldson Brown (1885-1965): The Power of an Individual and His Ideas Over Time”
Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson, 2014 University of Mississippi
Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson
Accounting Historians Notebook
Martin E. Persson (Ivey Business School, Western University) received the 2014 Vangermeersch Manuscript Award for his manuscript, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”, which explores Raymond J. Chambers role in the development of postulates and principles at the AICPA in the late 1950s and early 1960s. Deborah Anderson (University of Oxford) was selected as the 2014 recipient of the Margit F. and Hanns Martin Schoenfeld Scholarship for her research on the topic, “A History of Valua-tion in US GAAP: A Critical Perspective”.
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication, 2014 University of Mississippi
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Trevor Boyns and John Richard Edwards, both of Cardiff University, were selected as the 2014 recipients of the Barbara D. Merino Award for Excellence in Accounting History Publication for their book, A History of Management Accounting: The British Experience (Routledge, 2013).