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Articles 1 - 30 of 419
Full-Text Articles in Corporate Finance
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Jurnal Akuntansi dan Keuangan Indonesia
Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey
Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey
Fordham Journal of Corporate & Financial Law
While courts usually defer to a board’s business decisions under the business judgment rule, courts will apply a much less deferential standard of review due to loyalty concerns if a conflicted controller is involved in a business decision such as a merger. However, in Kahn v. M & F Worldwide (“MFW”) when a squeeze out merger was challenged by a minority stockholder, the Delaware Supreme Court reviewed the transaction under the deferential business judgment rule standard because the Court found that the structure of the transaction neutralized the controller loyalty concerns. Building on this reasoning, the Court developed a checklist …
When Do Corporate Good Deeds Become A Burden? The Role Of Corporate Social Responsibility Following Negative Events, Changhyun Kim, Yoonseok Zang, Heli Wang, Kate Niu
When Do Corporate Good Deeds Become A Burden? The Role Of Corporate Social Responsibility Following Negative Events, Changhyun Kim, Yoonseok Zang, Heli Wang, Kate Niu
Research Collection School Of Accountancy
This study investigates the differential roles of corporate social responsibility (CSR) in the context of negative events. By categorizing CSR and negative events by their respective stakeholder groups, primary and secondary stakeholders, we theorize and test differential impacts of CSR and their interaction effects with different types of negative events. We propose that, while CSR toward secondary stakeholders offers the monotonous risk-tempering effect, CSR toward primary stakeholders has heterogeneous effects when facing negative events. Specifically, the effect of CSR toward primary stakeholders varies with the type of negative events. When negative events are associated with secondary stakeholders in the domain …
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
Student Theses and Dissertations
The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …
A Walk-Through Corruption On Wall Street, Allison Ciocan
A Walk-Through Corruption On Wall Street, Allison Ciocan
Finance Undergraduate Honors Theses
Wall Street is viewed as the center of global finance. Although surrounded by a vast amount of popularity, Wall Street has had its fair share of unethical scandals. Despite numerous rules and regulations existing with the hopes of suppressing unethical behavior, multiple infamous individuals and companies have discovered ways around these rules which have led to detrimental effects on consumers, employees, companies, and the economy as a whole. Often, corruption can be traced back to one of three reasons. First, the individuals that are employed at big firms could lack morals and good character, which affects overall company culture. Second, …
Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde
Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde
Honors College Theses
This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg
Dissertations, Theses, and Capstone Projects
Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …
Trust And Contracting: Evidence From Church Sex Scandals, Gilles Hilary, Sterling Huang
Trust And Contracting: Evidence From Church Sex Scandals, Gilles Hilary, Sterling Huang
Research Collection School Of Accountancy
Firms located in communities in which people are, on average, more trusting enjoy some benefits in terms of the power of CEO contracts. We present two pieces of empirical evidence to support this claim: (1) higher average trust in a county is associated with “flatter” executive contracts and (2) when an exogenous shock occurs (such as a scandal involving an important social institution), both trust and contracting move in similar directions. We obtain the first result in a panel specification and the second in a “difference-in-difference” specification that uses the revelation of sex scandals involving the Catholic Church across different …
Doing Well By Doing Good: Analyzing The Dynamics And Effectiveness Of Corporate Engagement, Gillian Meyers
Doing Well By Doing Good: Analyzing The Dynamics And Effectiveness Of Corporate Engagement, Gillian Meyers
Independent Study Project (ISP) Collection
Sustainable investing and corporate climate action have grown exponentially in the last decade, generating a simultaneous need for customers, investors, and policymakers to determine when companies are genuinely achieving positive impact related to environmental, social, and corporate governance (ESG) factors. As a result, investors are increasingly employing ESG engagement, which typically takes the form of direct communication with holdings to determine and positively shape their impacts on their stakeholders. In this paper, I explore the reasoning for conducting ESG engagement and refute arguments against it. I fill an existing research gap by analyzing the benefits of ESG engagement to both …
Are All Risks Created Equal? Rethinking The Distinction Between Legal And Business Risk In Corporate Law, Adi Libson, Gideon Parchomovsky
Are All Risks Created Equal? Rethinking The Distinction Between Legal And Business Risk In Corporate Law, Adi Libson, Gideon Parchomovsky
All Faculty Scholarship
Should corporate legal risk be treated similarly to corporate business risks? Currently, the law draws a clear-cut distinction between the two sources of risk, permitting the latter type of risk and banning the former. As a result, fiduciaries are shielded from personal liability in the case of business risk and are entirely exposed to civil and criminal liability that arises from legal risk-taking. As corporate law theorists have underscored, the differential treatment of business and legal risk is highly problematic from the perspective of firms and shareholders. To begin with, legal risk cannot be completely averted or eliminated. More importantly, …
“Fiscal Trap”, The Case Of Greece, Titos Ritsatos
“Fiscal Trap”, The Case Of Greece, Titos Ritsatos
Southern University College of Business E-Journal
Present research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax …
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
Southern University College of Business E-Journal
While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Southern University College of Business E-Journal
The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Southern University College of Business E-Journal
The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Southern University College of Business E-Journal
We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.
Credit Market Innovations And Gross Domestic Income, Ellis Heath
Credit Market Innovations And Gross Domestic Income, Ellis Heath
Southern University College of Business E-Journal
In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations …
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Southern University College of Business E-Journal
We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
Accounting Case Studies, Jack Mcinnis
Accounting Case Studies, Jack Mcinnis
Honors Theses
Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …
Case Studies In Accountancy, Michael Keene
Case Studies In Accountancy, Michael Keene
Honors Theses
Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …
Altering Overdraft Fee Policies To Promote Consumer Financial Health, Nadia Barbarawi
Altering Overdraft Fee Policies To Promote Consumer Financial Health, Nadia Barbarawi
Finance Undergraduate Honors Theses
The objective of this study is to describe the traditional overdraft practices, explain the reaction of the banking industry from the pressure coming from consumers, regulators, and innovative companies to reduce or eliminate overdraft fees to promote consumer financial health.
Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng
Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng
Honors Scholar Theses
A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …
Esg Investing: From Fad To Force, Erin Cullen
Esg Investing: From Fad To Force, Erin Cullen
Senior Theses
ESG Investing is the application of environmental, social, and governance factors to identify material investment risks and growth opportunities. Though traditionally viewed as non-financial factors, this paper asserts that ESG factors are indeed financially material. This work first surveys the current state of ESG Investing, its shortcomings, and its success despite these inherent issues. Section II adds a new perspective to ESG research by examining the applications of ESG scores in portfolio management. The study conducts t-tests to answer whether the typical holdings of an ESG mutual fund are more sustainable than those of traditional funds. The paper then focuses …
The Threat Of Communism To Judeo-Christian Tradition And How To Stop It, Vittoria D'Addesi
The Threat Of Communism To Judeo-Christian Tradition And How To Stop It, Vittoria D'Addesi
Senior Honors Theses
Judeo-Christian tradition is what has made America great. Today, the biggest threat to Judeo-Christian values in the United States is the rise of communism. This threat stems from the large-scale decline in the percentage of the American population who adheres to a biblical worldview. A biblical worldview is the moral foundation for Judeo-Christian tradition, so without a dominant biblical worldview, Judeo-Christian tradition cannot survive. There are two parts to the stopping the spread of communism. First, a biblical worldview must be restored to America. Second, capitalism must be upheld because it is the only economic system with which a biblical …
Misreading Menetti: The Case Does Not Help You Avoid Liability For Your Own Fraud, Val D. Ricks
Misreading Menetti: The Case Does Not Help You Avoid Liability For Your Own Fraud, Val D. Ricks
St. Mary's Law Journal
Several decades ago, an incorrect legal idea surfaced in Texas jurisprudence: that business entity actors are immune from liability for fraud that they themselves commit, as if the entity is solely responsible. Though the Supreme Court of Texas has rejected that result several times, it keeps coming back. The most recent manifestation is as a construction of Texas’s unique veil-piercing statute. Many lawyers have suggested that this view of the veil-piercing statute originated in Menetti v. Chavers, a San Antonio Court of Appeals case decided in 1998. Menetti has in fact played a prominent role in the movement to …
Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon
Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon
St. Mary's Journal on Legal Malpractice & Ethics
This Article discusses the continuing legal education (CLE) visual advocacy documentary-style program, which Garrick Apollon (author of this Article) researched and developed. The case study for this CLE documentary-style program is the film Inside Lehman Brothers—a documentary film by Jennifer Deschamps which chronicles the story of the Lehman whistleblowers. The film presents Mathew Lee, former senior vice president overseeing Lehman’s global balance sheet; Oliver Budde, former in-house counsel (associate general counsel) of the Lehman Brothers; and the racialized female mid-tier manager whistleblowers, who all paid a steep price in the 2008 American subprime mortgage crisis, while many of the …
An Analysis Of Impacts Of Covid-19 On Salary Cap Allocation And Performance In The National Football League, Abai Houser
An Analysis Of Impacts Of Covid-19 On Salary Cap Allocation And Performance In The National Football League, Abai Houser
CMC Senior Theses
Professional sports are one of the most successful industries in the world. The live spectacle and in-person nature make sporting events a unique and individual experience. COVID-19 shifted how athletic events were operated, financed, and viewed, thereby changing leagues as well. The National Football League was one of the last sports to start its season during 2019 and 2020, setting the stage as the only league to not isolate its players in a safe operating space. This paper studies the effects of COVID-19 on the salary cap management of teams after the pandemic. The findings suggest that financial metrics analyzed …
California Senate Bill 826: Implications On Female Executive Compensation And Representation, Elizabeth Ann Dion
California Senate Bill 826: Implications On Female Executive Compensation And Representation, Elizabeth Ann Dion
Honors Theses and Capstones
In 2018, the State of California passed Senate Bill 826, requiring that all public companies headquartered within the state have at least one female on the board of directors. Prior literature has identified a significant connection between female board representation and the impact on female executives and their pay. The prominence of female leaders has been shown to enable fellow females to pursue leadership positions. In addition, prior studies have found that female board members have encouraged an increase in female executives, and an increase in female executive pay has been identified due to the role of the board in …
Enabling Esg Accountability: Focusing On The Corporate Enterprise, Rachel Brewster
Enabling Esg Accountability: Focusing On The Corporate Enterprise, Rachel Brewster
Faculty Scholarship
Environmental, social, and governance accountability for companies has become an important topic in popular and academic debate in modern society. The idea that corporations should have ESG goals has been embraced by major investment companies, employees, and many corporations themselves. Yet, less attention has been focused on how corporate enterprise law—which governs how corporations structure their relationships between parent corporations and their subsidiaries—creates or contributes to the ESG concerns that the public has with corporations in the first place. Modern enterprise law allows corporations, particularly those operating across national borders, to use their subsidiaries to avoid responsibility for their public …
Spactivism, Sharon Hannes, Adi Libson, Gideon Parchomovsky
Spactivism, Sharon Hannes, Adi Libson, Gideon Parchomovsky
All Faculty Scholarship
In this Essay, we propose a modified version of the SPAC designed to allow the public to participate in the world of corporate activism. Unlike existing SPACs, our version is designed for investments in public companies in order to change their course of action, not in private companies in order to make them go public, and overcomes many of the problems that pertain conventional SPACs. At present, direct investment in activism is reserved to affluent individuals and other professional investors of activist hedge funds. The public at large is barred from directly entering the activist arena. The current model comes …