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Articles 1 - 25 of 25
Full-Text Articles in Business
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Accounting
I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …
Using Social Media Analytics: The Effect Of President Trump’S Tweets On Companies’ Stock Performance, Eric A. Fenn
Using Social Media Analytics: The Effect Of President Trump’S Tweets On Companies’ Stock Performance, Eric A. Fenn
Accounting
With the recent political development in the United States I was presented with a unique opportunity to examine social media’s influences on the stock market. Specifically, I analyzed the impact of tweets from President Trump’s official Twitter accounts from his election to the office to February 1st, 2019 that targeted a publicly traded company. I find that these tweets have a very minimal effect on companies’ stock prices, but there is a significant effect on the stocks’ trading volumes.
Exploring The History And Trends Of Accounting In Canada And The United States, Annie Songeun Lee
Exploring The History And Trends Of Accounting In Canada And The United States, Annie Songeun Lee
Accounting
During my years at University at Albany, I have studied accounting that is based on the United States regulation, GAAP. As I am from British Columbia, Canada, that uses a different standard, IFRS, I wanted to take this opportunity to research the differences between GAAP and IFRS. The purpose of this research paper is to explore the history of accounting in both countries and compare their differences in education, license requirements, fraud scandals, and their solutions. I will also examine the new revenue recognition, the convergence of IFRS and GAAP, and some of the professionals’ opinions on the trend of …
The Rise Of Artificial Intelligence: An Analysis On The Future Of Accountancy, Cara Jaslove
The Rise Of Artificial Intelligence: An Analysis On The Future Of Accountancy, Cara Jaslove
Psychology
The concern for the replacement of accountants with an artificial intelligence system is a current and pressing issue. As new certified public accountants enter the field, they must adapt to the rapid changes and innovations of today. This thesis will exam ine and analyze how the accounting industry has been impacted by artificial intelligence, as well as potential threats to new hires. Ultimately, accountants should not fear replacement, but rather must tailor their abilities to the newest technologies. Ove rall, artificial intelligence will add value to the accounting industry, as certified public accountants can shift their attention from monotonous tasks …
Exploring The Significant Differences Between Chinese And U.S. Corporations, Tianqi Liao
Exploring The Significant Differences Between Chinese And U.S. Corporations, Tianqi Liao
Accounting
This thesis explores the significant differences between a Chinese corporation and an American corporation. Their corporate structures, governance, compensation packages, shareholder rights, information transparency, types of disclosure, and government support were assessed. The two similar public companies which were selected included Suning Commerce Group Co., Ltd., the Chinese firm and Best Buy Co., Inc. the American firm. The corporations were compared and contrasted and the advantages and disadvantages of each type of system were explored. A wide range of differences were discovered including the fact that the Chinese firm has two governing boards (Board of Directors and Supervisory Committee) and …
Equity Sell Disciplines Across The Style Box, Robert S. Krisch
Equity Sell Disciplines Across The Style Box, Robert S. Krisch
Accounting
This study examines the use of four major equity sell disciplines across the equity style box. Specifically, large-cap and small-cap securities are tested to see which of the four sell disciplines consistently produces the best portfolio returns. Data from the Plan Sponsor Network (PSN) are used to calculate each portfolio’s benchmark-adjusted return (BAR), information ratio, and Sharpe ratio. These ratios are used to evaluate sell discipline strategy based on each portfolio’s market capitalization and style focus. Three regressions are run for each BAR, information ratio and Sharpe ratio. The analysis is repeated for all four corners of the style box. …
Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd
Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd
Accounting
Concern for small businesses has been high since the recession in 2008. Small entrepreneurs were not generating enough income to keep their businesses open and the market was deterring anyone from creating a start-up company. The domination of social media in the digital world may be the solution to the constant struggle small businesses face against their larger competitors. This paper will discuss the social media phenomenon and how although small businesses face obstacles in implementing an online marketing system, social media will level the playing field by giving small businesses the chance to compete in the big leagues.
What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson
What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson
Accounting
The retail environment has been changing in recent years and this has had profound impacts on American shopping malls. This paper will examine the dying mall phenomenon and compare and contrast the differing opinions of major news outlets. This study will identify and analyze the driving forces of change including the recent shift in demographics, the rise of the bargain hunter, the power of millennials and the desire for experiences amongst consumers. It was discovered that A rated malls are thriving whilst C and D rated malls are in danger of dying out. The more successful malls are those that …
Effects Of Tax Evasion In The United States, Matthew Morse
Effects Of Tax Evasion In The United States, Matthew Morse
Accounting
This study identifies, highlights and approaches the economic impact imposed by tax evasion. Tax evasion is overlooked as a common matter, but the economic consequences of not alleviating evasion can be deadly. This paper utilizes a collection of research to define tax evasion. From the literature it will provide a history of income taxation in the United States as it relates to tax evasion. The effect of tax havens have on the amount of tax evasion is approached according to literature. Specific cases of evasion are mentioned to further evaluate the effect of tax evasion on the United States economy. …
Nike Marketing Strategy: A Company To Imitate, Patrick Flynn
Nike Marketing Strategy: A Company To Imitate, Patrick Flynn
Accounting
This paper takes an in depth look at how Nike became the largest company in its industry and how other companies across various industries have tried to model Nike’s plan for success. At the heart of Nike’s business plan are the company’s unique marketing strategy and culture that significantly helps foster innovation and creativity. First I will go into a brief history of the company and its most popular brand. Then an in-depth analysis will be provided of these two important pillars of success. The next part of the paper will focus on how other companies in the same industry …
Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla
Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla
Accounting
I analyzed the financial performance and stock performance of the largest four banks in the United States after the banking crisis of 2008. By using 2009, the year that recovery for the financial sector began, as a benchmark, I could determine the level of success each of the four banks reached in 2014 in relation to themselves and to one another. Using simple, but effective ratios and equations I could compare the efficiency with which upper management in each company has made use of asset, debt, and equity accounts. My results support the fact that larger accounts do not necessarily …
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Accounting
Bitcoin is an innovative virtual currency, which has gained much commercial traction, yet is widely overlooked by the accounting profession. Due to its parallels with actual currencies and its growing use, accountants should be aware of what bitcoin is, including its risks and benefits, in order to properly leverage its business uses. Of the existing financial instruments, derivatives stand out in their potential to stabilize the bitcoin market. Bitcoin regulation is sparse, but evolving, especially in the face of the emerging bitcoin securities and derivatives markets. The accounting profession is poised to play a major role in facilitating the future …
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
Accounting
The following is intended to be a theoretical commentary on the issue of gender discrimination against women in the modern professional workforce. The content is designed to discuss the issue at hand and explain its pertinence within modern society. The relevant discussion will suggest that there seems to be a sufficient quantity of anecdotal evidence in order to suggest that this issue may have penetrated the accounting profession. This raises the concern that women may be experiencing discrimination within the accounting profession, in terms of leadership roles, monetary earnings, and employer-provided benefits. Ultimately, this discussion will raise questions to be …
The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern
Accounting
There is controversy between regulators and audit firms over the policy of mandatory audit firm rotation. Many regulators favor mandatory audit firm rotation whereas audit firms are against such a policy. Regulators argue that mandatory firm rotation would improve audit quality while audit firms claim that audit quality increases with audit tenure. Typically, regulators and audit firms refer to academic research that supports their position. One early paper on mandatory audit firm rotation that is commonly cited by academics and opponents of mandatory rotation is Carcello and Nagy (2004), which finds that longer audit tenure does not reduce audit quality. …
The Impact Of Fraud Education On Fraud Detection, Michele Leonard
The Impact Of Fraud Education On Fraud Detection, Michele Leonard
Accounting
The value of a forensic education is becoming more important as the accounting world moves past the scandals that have caused set backs and distrust in recent years. Exclusively looking at the education aspect is something that has not been explored compared to the previous studies completed valuing experience. As part of an auditor’s duty to serve the public and report material misstatements in companies’ financial statements, having the knowledge needed to properly assess risk and identify fraud is very important. Forensic degrees are at the forefront of accounting education and have become more widespread in programs, courses, and certificates. …
Does Going Green Mean Losing Green? Bank Of America Vs Jpmorgan Chase, Heather Goldstein
Does Going Green Mean Losing Green? Bank Of America Vs Jpmorgan Chase, Heather Goldstein
Accounting
This research thesis is an investigation into whether companies implementing a “going green” strategy will compromise their financial performance. The primary focus was on two large financial institutions, one clearly committed to going green and the other less interested in doing so: Bank of America and JPMorgan Chase. The assessment centered on specific financial measurement points for the fiscal years of 2010 and 2011. Concern for health and wellbeing of the earth is growing exponentially, however, in order to sustain the movement it is imperative that companies join the green initiatives. Nevertheless, companies must achieve specific thresholds of financial performance …
Restaurants: Do Healthy Menus Mean Positive Financial Performance? A Case Study Of Chipotle Mexican Grill, Cara N. Veneziano
Restaurants: Do Healthy Menus Mean Positive Financial Performance? A Case Study Of Chipotle Mexican Grill, Cara N. Veneziano
Accounting
The purpose of this study is to assess the consequences of offering healthy menus versus providing historically popular fast foods. Healthier foods are better for society and being able to understand how serving healthier menus will impact the financial performance of a company is crucial. I focus my attention on Chipotle Mexican Grill since it has been making a concerted effort to provide healthier foods. I have selected McDonald’s Corporation as a benchmark comparison. My specific investigative question is: Does a healthier menu translate into greater profits. My study begins with a comparison of Chipotle and McDonald’s meal options and …
Going Green In The Coffee Business: A Stock Market Perspective, Jeffrey Spiletic
Going Green In The Coffee Business: A Stock Market Perspective, Jeffrey Spiletic
Accounting
Concern for the environment has been freely expressed by many individuals across the globe. Research has shown that customers, employees, and stockholders are more trustworthy of a company that practices socially responsible behavior. This paper will examine whether investors will prefer to invest in a company that has committed itself to reducing its environment footprint over a company that has done little or nothing to reduce its environmental impact. This will be done by comparing and contrasting the beta coefficients, share price movement, and the price to earnings ratio of two companies that differ in their attitude towards the environment. …
An Empirical Investigation Into The Informativeness Of Earnings, Joyce Tseng
An Empirical Investigation Into The Informativeness Of Earnings, Joyce Tseng
Accounting
Accounting earnings are widely used by investors, creditors and financial analysts as a measure of operating performance in valuing firms. However, accountants trade off relevance in decision making in favor of reliability in computing earnings. This study uses an analysis based on stock prices to examine the effectiveness of the earnings number in measuring the operating performance of a firm under different situations where it may be less accurate: when Research and Development Expense, Pension Expense, Special Items, and Income from Discontinued Operations are disproportionately large in magnitude. The results are generally consistent with my hypotheses. The results of this …
Perspectives On Eventual Ifrs Adoption, Annette Or
Perspectives On Eventual Ifrs Adoption, Annette Or
Accounting
Will the effects of eventual adoption of International Financial Reporting Standards (IFRS) be more positive or negative for practitioners and companies in the United States? How will IFRS affect stakeholders, including Chief Financial Officers (CFOs), investors, bankers, Chief Executive Officers (CEOs), chairmen, taxpayers, Certified Public Accountants (CPAs), and publicly traded companies? This paper will discuss the challenges faced, the opinions regarding the transition process, and the implications of IFRS implementation.
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Accounting
In recent years, there has been a debate over whether public companies should be required to have either a mandatory retention period or a mandatory rotation period for their external auditors. With all of the financial scandals that occurred in the late 1990s and early 2000s, the idea of auditor switching has come to the forefront. There are some opponents to auditor switching when companies switch auditors due to opinion shopping. However, research has identified many other reasons for switching auditors, such as business growth or requirements for new audit procedures. When companies require more complex audits, it may become …
The Study On The Entry Mechanisms By Chinese Companies To The U.S. Market, Yingjie Zhang
The Study On The Entry Mechanisms By Chinese Companies To The U.S. Market, Yingjie Zhang
Accounting
These days, along with the rapid growth of China’s economy and active involvement around the world, We see booming Chinese companies traded on the international markets. This is an effective way for Chinese companies to raise worldwide capital. As more and more Chinese companies find their way to the U.S. market recently, they attract not only the investors’ attention but also the regulators’ attention. This paper examines the development of China’s economy and the Chinese companies on the U.S. market. It focuses on the three major entry mechanisms used by such companies.
The Debate Over The 150 Credit Requirement, Amy Wong
The Debate Over The 150 Credit Requirement, Amy Wong
Accounting
In 1983, Florida adopted a 150 credit hour rule in order for a CPA candidate to sit for the CPA exam. In 1989, the AICPA voted to recommend that all states follow Florida’s lead to adopt the 150-hour rule (Carpenter and Hock 2009). The events that led to the Sarbanes-Oxley Act of 2002 raise the question of just how helpful those extra credits are in improving the knowledge of accounting professionals in their field. A previous study has shown that the 150-hour requirement does not affect pass rates (Allen and Woodland 2006). Another study has shown that when there was …
Revenue Recognition Of Gift Cards Complications Of Breakage Income, Matthew Hendricksoon
Revenue Recognition Of Gift Cards Complications Of Breakage Income, Matthew Hendricksoon
Accounting
Gift Cards are loved by both companies and customers. They are a large source of income and customers love their ease. However, regulation for reporting gift card income is something companies must pay close attention to. Companies must be concerned with recognition of breakage income as well as state escheatment laws. This paper will examine the current regulatory environment relating to gift card revenue as well as how companies are currently presenting this information to investors.
Management Accounting Concepts And Techniques, Dennis Caplan
Management Accounting Concepts And Techniques, Dennis Caplan
Accounting and Law Faculty Books
An open source introductory management accounting textbook