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Full-Text Articles in Business
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Laura R. Ingraham
Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …
Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto
Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto
Janis K. Zaima
A post-earnings announcement drift associated with the market reaction to analyst forecasts errors remains a puzzle. This study suggests that whispers help to explain part of the puzzle. The study examines the market reaction to whispers and analysts in bull and bear markets, and finds that investors listen to whispers in the bull market and whispers help explain the post-announcement drift. In a bear market, reaction to whispers is significantly positive prior to announcement despite a down market, indicating optimism by investors who follow whispers. However, in the bear market, both whispers and analysts contribute to the post-announcement drift.
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
Ashley R. Davis
This paper presents a research agenda for studying information systems using open source software A multi-level research model is developed at five discrete levels of analysis: (1) the artifact; (2) the individual; (3) the team, project, and community; (4) the organization; and (5) society. Each level is discussed in terms of key issues within the level. Examples are based on prior research. In a companion paper, [Niederman, et al 2006], we view the agenda through the lens of referent discipline theories.
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Laura R. Ingraham
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Laura R. Ingraham
The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …