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Articles 1 - 6 of 6
Full-Text Articles in Accounting
Five Types Of Interest Expense, Three Sets Of New Rules, Larry Witner, Tim Krumwiede
Five Types Of Interest Expense, Three Sets Of New Rules, Larry Witner, Tim Krumwiede
Accounting Department Faculty Journal Articles
Individual taxpayers are subject to different rules for deducting different types of interest expense. The five primary types of interest for individual taxpayers are student loan interest, qualified residence indebtedness interest, investment interest, business interest, and personal interest. The law known as the Tax Cuts and Jobs Act temporarily introduced new rules for years after 2017 for qualified residence indebtedness interest, investment interest, and business interest. For 2018 through 2025, the acquisition indebtedness limit on the qualified residence indebtedness deduction has been lowered to $750,000 for loans incurred after Dec. 15, 2017, and the separate deduction for home-equity indebtedness has …
Portfolio Liquidity And Share Turnover Of Closed-End Mutual Funds, Charles P. Cullinan, Xiaochuan Zheng, Elena Precourt
Portfolio Liquidity And Share Turnover Of Closed-End Mutual Funds, Charles P. Cullinan, Xiaochuan Zheng, Elena Precourt
Accounting Department Faculty Journal Articles
We examine the relationship between the liquidity of the portfolios of closed-end mutual funds and the share turnover of closed-end funds' shares. We find that the portfolio liquidity/share turnover relationship is contingent upon the nature of the funds' shareholders. For funds with mainly smaller shareholders, there is a negative relationship between portfolio liquidity and share turnover, suggesting that smaller investors are more likely to hold shares of these funds to avoid the transaction costs associated with trading. However, as more institutional investors hold fund shares, portfolio liquidity is positively associated with share turnover.
Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse
Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse
Honors Projects in Accounting
Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study …
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Honors Projects in Accounting
My senior capstone project focuses on the importance of transparency and monitoring within corporate governance, especially in India and the US. To understand corporate governance, I studied the different theories and models of corporate governance as well as sustainability reporting. This research discusses the legal and regulatory environment within India and the US, and through a comprehensive study of the regulatory bodies within the two countries, I determined the best practices of corporate governance. I conducted a comparative analysis across India and the US with focus on 13 elements: insider trading, disclosure and certification of financial statements, remuneration disclosure, code …
Financial Literacy: Impact On Student Success, Alexandra Cummingham
Financial Literacy: Impact On Student Success, Alexandra Cummingham
Honors Projects in Accounting
Financial literacy has proven to be an essential skill for young adults to help in achieving success and reaching one’s potential. Many studies find that those with a stronger background in financial literacy are more likely to demonstrate positive behaviors, both financially and in other areas. This study will attempt to draw a link between Bryant University students’ background in financial literacy and benefits within the college classroom. Specifically, my study will look at whether having a stronger background in financial literacy leads to increased confidence in the classroom, decreased accounting anxiety, and superior academic performance. The study uses primary …
Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro
Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro
Honors Projects in Accounting
Most accounting students are faced with a big decision as they near the end of their undergraduate career. Will they work toward the Certified Public Accountant license and enter public accounting or will they will choose private accounting? Both fields have their pros and cons which makes this a difficult decision. This research indicated that students more focused on extrinsic rewards, such as compensation, are more likely to choose public accounting, while students more focused on lifestyle factors, such as work-life balance, are more likely to choose private. These findings were derived from surveys distributed to accounting students at Bryant …