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Full-Text Articles in Business
The Tax Cuts And Jobs Act And The Increase Of Stock Buybacks, Ruben Colon
The Tax Cuts And Jobs Act And The Increase Of Stock Buybacks, Ruben Colon
Honors Theses
In 2017, the Tax Cuts and Jobs Act (TCJA) decreased the corporate tax rate from thirty-five (35) percent to twenty-one (21) percent. In addition, the TCJA imposed a one-time tax on liquid and fixed assets held off-shore at fifteen-point five (15.5) percent and eight (8) percent, respectively, paid over eight (8) years, by awarding essentially an interest-free loan, creating an incentive for corporations in the United States to repatriate their offshore cash. This research investigates how the TCJA impacted corporate government tax revenue (CGTR), how corporations used the cash gained from the corporate tax rate decrease, whether the decrease in …
An Evaluation Of The Bachelor Degree In Accounting Program In A Ghanaian Private University, Samuel Adaboh
An Evaluation Of The Bachelor Degree In Accounting Program In A Ghanaian Private University, Samuel Adaboh
Dissertations
Problem: There is the growing demand by all stakeholders (teachers, students, employers, governments, and society) for universities and colleges to be more accountable in preparing their products for the challenges of the 21 st century. Such demands have fueled interest in the evaluation of student learning in virtually all disciplines in college. There are calls for pedagogic innovations that will improve student learning in college. If any success can be achieved in addressing the challenge of improving the quality of products from higher education, then colleges and universitieshave need for reliable data. Such data can be obtained partly through an …
Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster
Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster
Dissertations
Problem. The traditional accounting pedagogy that served the industrial era effectively is losing its relevance. Not only do accounting graduates lack the kind of skills called for in an information age but the profession is no longer successful in attracting sufficiently large numbers of quality students. During the 1980s, professional and academic accountants as well as employers of accounting graduates began to voice their complaints about an accounting education model that had not experienced significant change in about a half century. In 1989 the Accounting Education Change Commission (AECC) was established to stimulate change and to act as a clearing …