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Articles 1 - 30 of 257
Full-Text Articles in Finance and Financial Management
“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.
Central Bank Independence: An Examination Of Monetary And Economic Stability Through Ordinary And Extraordinary Times, Carroll Griffin, Yun Cheng
Central Bank Independence: An Examination Of Monetary And Economic Stability Through Ordinary And Extraordinary Times, Carroll Griffin, Yun Cheng
Southern University College of Business E-Journal
The idea of central bank independence (CBI) has been widely accepted over the last several decades by many countries around the world, both developed and developing. As such, many countries around the world granted autonomy to their central banks during the 1980s and 1990s. Although the majority of past studies have primarily examined the impact of central bank independence on inflation, there is only now sufficient date to empirically determine whether many of these claims are true. This study examines central bank independence over the long-term (1960 to 2015) to determine to what extent central bank independence has helped to …
Guess Who Is Not Using Mobile Money In Sub-Saharan Africa?, Aparna Gosavi
Guess Who Is Not Using Mobile Money In Sub-Saharan Africa?, Aparna Gosavi
Southern University College of Business E-Journal
Mobile money, which is a mobile-phone-based service, sends and/or receives money across a wide geographical area with just a touch of a mobile-phone button. This particular financial product was initially introduced in Kenya in the early part of 2007. Within the first six months of its introduction in Kenya, more than two million people enrolled for the service, partly because the utility emerged as a handy tool for urban migrants to send money back home to their families who resided in villages. This overwhelming response to the service was mainly because of its convenience, safety, and speed. Now, in Sub-Saharan …
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 …
Cohesive Top Management: The Role Of Diversity And Human, Drake Mullens
Cohesive Top Management: The Role Of Diversity And Human, Drake Mullens
Southern University College of Business E-Journal
Objective: In the context of family firms, this research endeavors to establish human capital as an antecedent of top management team transactive memory systems and examine the deleterious effects of non-family managers on that team. Additionally, the interaction of non-family managers and human capital on the top management team transactive memory system is considered. Methodology: Primary data were collected from 151 executives at Automobile and Motorcycle dealers. Linear regression analysis was utilized to test the hypothesized relationships. Findings: Human capital is an important antecedent to the development of transactive memory systems in family firms. Non-family managers’ participation in the top …
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Southern University College of Business E-Journal
Automation in the form of drones, machine learning, computer vision, robotic process automation, artificial intelligence, and robotic software applications will continue to increase productivity and reduce the need for some workers. While there may not be an immediate reduction in accounting professionals, data analytics has begun to shift the primary skill sets needed for accountants in the United States and abroad. In this paper, we identify and discuss the main challenges the profession faces in attracting black students to the profession. Additionally, we present a theoretical discussion of the challenge of ensuring that as more accounting work moves from traditional …
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.
The Additional Burden Of The Bank Security Act On Community Banks In States With Casinos, Danielle Lewis
The Additional Burden Of The Bank Security Act On Community Banks In States With Casinos, Danielle Lewis
Southern University College of Business E-Journal
Deeply embedded compliance costs are difficult to account. We modeled non-interest expenses using all U.S. community banks and found the 2001 USA Patriot Act increased the compliance burdens, but particularly for banks with casinos in their state. Changes in policy pertaining to the Bank Secrecy Act include Congress modernizing the BSA provisions because the rules leave excessive room for interpretation and subjectivity across examiners and courts. Additionally, a publication showing the effectiveness of BSA reporting could benefit bankers and help make compliance more cost efficient.
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 …
Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin
Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin
Southern University College of Business E-Journal
Since its inception in 2003, Tesla, Inc. has striven to be more than simply an electric automobile manufacturer. Since its first release in 2008 (the luxury Roadster), the company has introduced several additional high-end models as well as a much anticipated mid-priced model. Its vehicles consistently receive enthusiastic reviews from consumer analysts and industry publications alike. Perhaps as a reflection of its continued innovation and product-line expansion, as well as investor optimism regarding the company’s future prospects, its stock price has risen to extraordinary levels. However, despite all of this apparent success and highly-valued stock, Tesla has generated relatively little …
The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath
The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath
Southern University College of Business E-Journal
Internet of Things (IoT) is rapidly gaining popularity at the industrial as well as personal level. This rapid adoption of IoT has created privacy, security, and other relevant concerns. In this paper, we develop a theoretical model based on the Trust-based model that can help us understand a user's adoption of an IoT device.
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.
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …
Improving The Format Of Financial Tables, Joseph Donelan
Improving The Format Of Financial Tables, Joseph Donelan
Southern University College of Business E-Journal
This paper empirically examines the effects of information format on human judgment accuracy. The theoretical framework is based on the lens model of human judgment (Brunswick, 1952). An experimental design is used to test for differences in human judgment accuracy in a bond rating task. The results indicate that the use of certain table simplification techniques does not improve decision accuracy.
2016-2017 Revised Operating Budget Request, Southern University System. Office Of Finance & Administration.
2016-2017 Revised Operating Budget Request, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
Southern University Law Center 2017-2018. Include: Board of Regents Form BOR 1-13B.
2017-2018 Budget Request, Southern University System. Office Of Finance & Administration.
2017-2018 Budget Request, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
The Southern University System Board and System Administration Budget Request 2017-2018, Fiscal Year Ending June 30, 2018.
2016-2017 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
2016-2017 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
The Southern University System 2016-2017 Operating Budget. FOR BOR-10 Salaries of Non-Classified Employees, FORM BOR-11 Salaries of Classified Employees.
2015-2016 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
2015-2016 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
The Southern University System Board and System Administration Operating Budget-Supplemental Documents Fiscal Year Ending June 30, 2016.
2013-2014 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
2013-2014 Operating Budget: Form Bor-10, Salaries Of Non-Classified Employees; Form Bor-11, Salaries Of Classified Employees, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
2013-2014 Operating Budget of the Southern University System, Baton Rouge, Louisiana. Form BOR-10 Salaries of Non-Classified Employees. Form BOR-11 Salaries of Classified Employees.
2012-2013 Budget Request: Subr Agricultural Research And Extension Center, Southern University System. Office Of Finance & Administration.
2012-2013 Budget Request: Subr Agricultural Research And Extension Center, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
2012-2013 Budget Request, SUBR Agricultural Research and Extension Center Campus.
2012-2013 Operating Budget (Form Bor 10, Salaries Of Non-Classified Employees: Form Bor-11, Salaries Of Classified Employees): Southern University And A & M College, Southern University System. Office Of Finance & Administration.
2012-2013 Operating Budget (Form Bor 10, Salaries Of Non-Classified Employees: Form Bor-11, Salaries Of Classified Employees): Southern University And A & M College, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
The 2012-2013 Fiscal Year Operating Budget of the Southern University and A & M College Campus. FORM BOR-10 Salaries of Non-Classified Employees, FORM BOR-11 Salaries of Classified Employees.
2012-2013 Budget Request Addenda: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.
2012-2013 Budget Request Addenda: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
2012-2013 BUDGET REQUEST ADDENDA: Southern University at New Orleans Campus. Information Technology Budget Request, Operational Plan, Operational or Expanded Need Budget Request, Sunset Review Budget Request, Workforce Development Budget Request.
2012-2013 Budget Request Addenda: Southern University Law Center, Southern University System. Office Of Finance And Administration.
2012-2013 Budget Request Addenda: Southern University Law Center, Southern University System. Office Of Finance And Administration.
All Southern University System Budgets
The 2012-2013 Fiscal Year Budget Request Addenda for the Southern University Law Center Campus.
2012-2013 Budget Request Addenda, Southern University And A&M College. Office Of Finance & Administration.
2012-2013 Budget Request Addenda, Southern University And A&M College. Office Of Finance & Administration.
All Southern University System Budgets
2012-2013 Budget Request Addenda of the Southern University Baton Rouge Campus.
2012-2013 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration.
2012-2013 Operating Budget: Southern University Law Center, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
The 2012-2013 Fiscal Year Operating Budget of the Southern University Law Center.
2012-2013 Operating Budget, Southern University And A&M College. Office Of Finance & Administration.
2012-2013 Operating Budget, Southern University And A&M College. Office Of Finance & Administration.
All Southern University System Budgets
2012-2013 Operating Budget of the Southern University Baton Rouge Campus.
2012-2013 Operating Budget: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.
2012-2013 Operating Budget: Southern University At New Orleans, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
No abstract provided.
2012-2013 Operating Budget: Subr Agricultural Extension And Research Programs, Southern University System. Office Of Finance & Administration.
2012-2013 Operating Budget: Subr Agricultural Extension And Research Programs, Southern University System. Office Of Finance & Administration.
All Southern University System Budgets
2012-2013 Operating Budget of the SUBR Agricultural Research and Extension Center.