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Full-Text Articles in Business

At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris Oct 2009

At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris

Business and Economics Faculty Publications

Public companies in the United States face a new challenge. As set forth in its roadmap for implementation, the Securities and Exchange Commission (“SEC”) is considering the potential use of financial statements prepared in accordance with international financial reporting standards (“IFRS”.) The chief goal of these global standards is to establish a uniform system to improve comparability of companies’ financial positions. For decades, Generally Accepted Accounting Principles (“GAAP”) have been the framework of financial statement preparation for public companies in the U.S. The movement to IFRS represents an unprecedented change in the basis of financial reporting, since IFRS would supersede …


Stats Or Studs: Does It Pay To Be Good Looking? The Economic Impact Of Lookism, Lisle O'Neill Apr 2009

Stats Or Studs: Does It Pay To Be Good Looking? The Economic Impact Of Lookism, Lisle O'Neill

Business and Economics Honors Papers

Beauty is in the eye of the beholder” is a phrase that exemplifies the subjectivity of attractiveness. In recent years, researchers in the fields of economics, sociology, and anaplasty have used symmetry analysis in an attempt to make beauty an objective issue. People characterized by greater facial symmetry, as defined by exhibiting balanced lateral proportions, are considered to be more attractive. Furthermore, labor economists, such as Hamermesh and Biddle (1994), suggest a wage premium for more attractive individuals, however, the measure of attractiveness was not based on symmetry. This study examines the effect of NFL quarterbacks' attractiveness on …