Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 9 of 9
Full-Text Articles in Business
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Faculty Publications
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Faculty Publications
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …
Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst
Creating Online Brand Value Through Online Discussion Site, David Czerwinski, M Merz, U Herbst
Faculty Publications
This paper discusses the implications of the new evolving Service-Dominant (S-D) logic in marketing on brand value creation. Furthermore, it introduces the concept of online brand value and examines whether online discussion sites constitute a means for firms to co-create, together with a firm's customers, online brand value. Moreover, a conceptual framework of online discussion sites is proposed. Finally, the results of an exploratory empirical analysis of two discussion sites are presented. The findings provide initial support for the hypothesis that online discussion sites can be used to create online brand value. Moreover, the findings suggest that firm-generated discussion sites …
Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana
Effective Customer Relationship Management Of Health Care: A Study Of Hospitals In Thailand, Howard W. Combs, B. Laohasirichaikul, S. Chaipoopirutana
Faculty Publications
This article investigates the effects and the relative importance of the four perceived service quality dimensions on corporate image, customer satisfaction, and customer loyalty. To obtain results, factor analysis and multiple regression techniques are applied to data collected from 500 Thai outpatients of the five largest private hospitals in Bangkok. The findings indicate that the four dimensions significantly affect corporate image, customer satisfaction, and customer loyalty. More specifically, the doctor concern dimension is the most important factor affecting customer satisfaction and customer loyalty. The tangibles dimension is the most important factor affecting corporate image.
Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan
Earnings Management And Long-Run Stock Underperformance Of Private Placements, Steven D. He, D. Yang, L. Guan
Faculty Publications
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage in income-increasing earnings management in the year prior to the issuance of private placements. We further speculate that earnings management serves as a likely source of investor over-optimism at the time of private placements. To support this speculation, we find evidence suggesting that the income-increasing accounting accruals made at the time of private placements predict the post-issue long-term stock underperformance. The study …
Absorptive Capacity At The Individual Level: Linking Creativity To Innovation In Academia, Ashley R. Davis, N. Da Silva
Absorptive Capacity At The Individual Level: Linking Creativity To Innovation In Academia, Ashley R. Davis, N. Da Silva
Faculty Publications
The absorptive capacity construct has been examined across various country, interorganization, and organizational level phenomena. This paper presents a framework that adopts the absorptive capacity framework to explain the relationship between creative and innovative performance at the individual level. The framework is illustrated by predicting research scholarship among university faculty.
Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian
Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian
Faculty Publications
We develop a unified model of the interactions among investors, fund companies, and fund managers.We show that the interplay between a manager's incentives from her compensation structure and career concerns leads to a nonmonotonic (approximately U-shaped) relation between her risk choices and prior performance relative to her peers. Significantly outperforming (underperforming) managers are less (more) likely to be fired in the future and are also more likely to increase relative risk. Ceteris paribus, relative risk declines with the level of employment risk faced by a manager. Using a large sample of mutual fund managers, we find strong support for the …
A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs
A Servperf Model Of The Vietnamese Banking Industry, Quoc Cuong Nguyen, Sirion Chaipoopirutana, Howard W. Combs
Faculty Publications
Customer loyalty is an important factor which has a significant effect on the profitability of the firm. The cost of keeping an existing customer to stay with the firm is much lower than the cost of acquiring a new customer. The purpose of this research is to build and test a model of factors effecting customer loyalty in Vietnamese banking industry. The data was obtained by distributing questionnaire to 400 bank customers in Ho Chi Minh City, Vietnam and analyzed by structural equation modeling (SEM). The results indicated that customer loyalty is positively and significantly influenced by perceived service quality …
Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta
Adaptive Appointment Systems With Patient Preferences, Wen-Ya Wang, D. Gupta
Faculty Publications
Patients' satisfaction with an appointment system when they attempt to book a nonurgent appointment is affected by their ability to book with a doctor of choice and to book an appointment at a convenient time of day. For medical conditions requiring urgent attention, patients want quick access to a familiar physician. For such instances, it is important for clinics to have open slots that allow same-day (urgent) access. A major challenge when designing outpatient appointment systems is the difficulty of matching randomly arriving patients' booking requests with physicians' available slots in a manner that maximizes patients' satisfaction as well as …