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Full-Text Articles in Business

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring Jul 2021

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring

2021 Faculty Bibliography

The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.


Policy To Promote Overseas Migrant Work: A Macro-Dynamic Framework, Sokchea Lim Jan 2021

Policy To Promote Overseas Migrant Work: A Macro-Dynamic Framework, Sokchea Lim

2021 Faculty Bibliography

Could the policy to promote overseas migrant work be to blame for the sluggish development in some South Asian countries? I employ a macro-dynamic model of two small open economies to examine the policy of the developing, labor-exporting country to promote migrant work in a rich, labor-importing economy. The results from calibration exercises show that remittances received from migrant workers are expansionary through its collateral impact. However, the loss of labor due to the policy hinders capital accumulation in the poor country; as a result, it reduces income in the long run. Welfare, however, increases due to the increase in …


Gender Bias And U.S. International Adoptions, Channary Khun, Sokchea Lim Jan 2021

Gender Bias And U.S. International Adoptions, Channary Khun, Sokchea Lim

2021 Faculty Bibliography

An earlier study shows that there are no gender preferences among U.S. adoptive parents of international adoption. Yet, every year the U.S. adopts more girls than boys from various countries in the world. Thus, this paper investigates the effect of gender bias in 178 nations on skewed gender composition of U.S. adoptions over the last decades. Using female to male infant mortality rate as a proxy for postnatal discrimination against daughters, we find that the degree of discrimination in sending countries positively affects the excess of female to male adoptions. A one percentage point increase in the relative mortality rate …


The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner Jan 2021

The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner

Senior Honors Projects

The purpose of this research project is to examine the regulatory environments of both the United States (U.S.) and United Kingdom (U.K.) and to further compare and contrast the two. This comes in recent light of the prominent topic of the Big Four public accounting firms (i.e., Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) being called to separate their audit practices from their other lines of service over independence concerns within the U.K. At the time of the creation of this project’s focus, there had been public outcry for this action to take form after numerous audit failures, which came …


Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet Jan 2021

Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet

2021 Faculty Bibliography

This study investigates the degree of the exchange rate pass-through to Japanese bilateral import prices at the product level for major Japan's trading partners (US, EU, and Asian NIEs) for a period (1998:1-2010:12) dubbed as Japan's lost decade and marked by a gradual the exchange rate appreciation against the US dollar. By considering both country and product dimensions in a unified framework, this study makes one of the first attempts to analyze the responsiveness of Japanese import prices to exchange rate movement. The empirical analysis suggests a declining exchange rate pass-through to Japanese import prices at the bilateral level in …


Turn Departing Employees Into Loyal Alumni A Holistic Approach To Offboarding, Alison Dachner, Erin E. Makarius Jan 2021

Turn Departing Employees Into Loyal Alumni A Holistic Approach To Offboarding, Alison Dachner, Erin E. Makarius

2021 Faculty Bibliography

No abstract provided.


Migrant Labor And Remittances: Macroeconomic Consequences And Policy Responses, Sokchea Lim, Akm Mahbub Morshed, Stephen J. Turnovsky Jan 2021

Migrant Labor And Remittances: Macroeconomic Consequences And Policy Responses, Sokchea Lim, Akm Mahbub Morshed, Stephen J. Turnovsky

2021 Faculty Bibliography

Many developing countries experiencing poor domestic economic performance view migrant labor as an alternative. We employ a macrodynamic model of two small open economies—a host country and a labor-exporting developing country—to address this issue. We analyze how both economies are impacted by alternative tax policies, structural changes occurring in the two economies, and plausible fiscal policy responses. The most important feature of the model is that remittances are endogenized by being linked to the household members’ decisions to migrate. Extensive numerical simulations provide important implications for both fiscal and migration policies and address important questions regarding the current efforts put …


President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek Jan 2021

President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek

Senior Honors Projects

This paper explores the general concept of payroll taxes and the wide-ranging effects of President Trump’s payroll tax deferral. This single executive action has impacted millions of people and may impact millions more in the years to come. To determine the payroll tax deferral’s effect on a wide variety of stakeholders, I used a mix of sources including but not limited to federal laws and regulations, professional practice guides written by practicing CPAs, and academic and mass media publications. Furthermore, I conducted interviews with practicing tax professionals to discern what impact the payroll tax deferral may have on long-term tax …