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Articles 1 - 30 of 74
Full-Text Articles in Finance and Financial Management
Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils
Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils
Research Collection Lee Kong Chian School Of Business
To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative …
Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan
Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan
Undergraduate Student Research Internships Conference
Description of the work that I did the summer and its respective outcomes.
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
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 …
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, …
Escaping From The Dilemma Of Corporate Bribery, Singapore Management University
Escaping From The Dilemma Of Corporate Bribery, Singapore Management University
Perspectives@SMU
CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news
Accounting Internship Thesis - Koch Industries, Casey Rivero
Accounting Internship Thesis - Koch Industries, Casey Rivero
Accounting Undergraduate Honors Theses
This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.
Finance And Accounting Dual-Degree Proposal, Meghan Finley
Finance And Accounting Dual-Degree Proposal, Meghan Finley
Senior Honors Projects
No abstract provided.
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
The Qualitative Report
This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
WCBT Faculty Publications
By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The accounting authorities under both standards noted that the new rules were developed to increase the transparency of lease transactions to provide more relevant and comparable information. We compare two Brazilian airlines reporting under IFRS, Azul and Gol, with an operationally similar US airline reporting under US GAAP, JetBlue, to determine whether the new standards improve the ability to understand, evaluate, and compare performance, managerial decision making and credit metrics. …
Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Research Collection Lee Kong Chian School Of Business
The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …
Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Research Collection Lee Kong Chian School Of Business
The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). This special issue focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization’s declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters …
A Survey Of Accounting Case Studies, Maddie Dyess
A Survey Of Accounting Case Studies, Maddie Dyess
Honors Theses
The following document contains work done over the span of a year under the direction of Dr. Victoria Dickinson at the University of Mississippi in the Honors Accy 420 class. For the thesis requrement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I was able to complete a set of case studies pertaining to accounting. The purpose of this research program is to help equip students pursuing a career in the accounting field through a variety of accounting topics. Some cases focus on accounting principles in accordance with GAAP, …
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
Honors Theses and Capstones
No abstract provided.
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Honors Theses and Capstones
No abstract provided.
Financial Reporting Principles And Accounting Concepts: A Collection Of Case Studies, Caroline Mcleod
Financial Reporting Principles And Accounting Concepts: A Collection Of Case Studies, Caroline Mcleod
Honors Theses
The following thesis is a collection of solutions to case studies related to various financial accounting and reporting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In alignment with the topics learned in Intermediate Financial Accounting, each case focuses on a unique area of financial reporting along with application relevant to real world companies. The thesis demonstrates an understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University …
A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper
A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper
Finance Undergraduate Honors Theses
Businesses are continually faced with many difficult decisions to make daily that can have a significant impact on their success. Whether it is if they should adopt a new accounting practice, work with a new supplier, or push into a new consumer sector, these decisions will affect their operations and long-term plans. One of these major decisions that a business has to make is whether they should own or lease their real estate. Depending on the size, type, and scope of a business this decision could be made differently but for certain companies there is definitely a correct answer. Buying …
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Dimitrios V. Siskos
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
The Leadership Role Of Management Accountants As It Contributes To Innovation And Entrepreneurship In Start-Up Businesses In Southern California, Paula Edwards
Dissertations
Purpose: The purpose of this qualitative study was to understand and describe the leadership role of managerial accountants as it contributes to innovation in start-up businesses in Southern California.
Methodology: The methodology used to understand and describe the leadership role of managerial accountants as it contributes to the innovation and entrepreneurship in start-up businesses in Southern California was a qualitative study. The study participants included 12 entrepreneurs who had started a business in the last five years, had utilized a management accountant on a part-time, full-time or consultant basis and are located in the San Diego, Orange, or Los …
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Publications
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
Closing Pandora’S Box: Reducing Student Confusion With A Process Costing Simulation, Marie Kelly, Nikki Shoemaker
Closing Pandora’S Box: Reducing Student Confusion With A Process Costing Simulation, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes a classroom Process Costing simulation that can be used in both introductory managerial accounting and cost accounting courses in order to help students better understand the principles of process costing and how to apply these principles to a problem. In groups, students work to manufacture candy necklaces for a set amount of time. After the manufacturing time has ended, students work together to determine equivalent units of production, cost per equivalent unit, and total costs for the period. Subsequently, a final class discussion provides opportunities for differences between groups to be discussed and any additional questions to …
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Bookshelf
Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover twelve chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.
The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson
The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson
CMC Senior Theses
This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to-market ratios, market values and net incomes, I am able to run empirical …
The Impact Of Advertising Share Of Voice On The Idiosyncratic Risk Of The Firm, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee
The Impact Of Advertising Share Of Voice On The Idiosyncratic Risk Of The Firm, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee
Research Collection Lee Kong Chian School Of Business
Integrating literature in marketing, finance and accounting, this study examines the impact ofa firms’ advertising share of voice (ASOV) on investors’ uncertainty about its future financialperformance, i.e., firms’ idiosyncratic risk. Drawing on signaling theory, authors propose that ASOV serves as a signal for investors such that higher ASOV reduces idiosyncratic risk. Consistent with this argument, analysis of 2,777 publicly listed firms over a two-decade period (1995-2014) shows that ASOV has a significant negative effect on idiosyncratic risk.In addition, consistent with the argument that ASOV is a more credible signal when firmshave higher cash flows; authors find that the negative impact …
Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou
Marriott Student Review
Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.
Changing Paradigm In Accounting And Finance, Shyam Sunder
Changing Paradigm In Accounting And Finance, Shyam Sunder
Shyam Sunder
No abstract provided.
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
2017 Faculty Bibliography
Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.
Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu
Textual Analysis And Machine Leaning: Crack Unstructured Data In Finance And Accounting, Li Guo, Feng Shi, Jun Tu
Research Collection Lee Kong Chian School Of Business
In finance and accounting, relative to quantitative methods traditionally used, textual analysis becomes popular recently despite of its substantially less precise manner. In an overview of the literature, we describe various methods used in textual analysis, especially machine learning. By comparing their classification performance, we find that neural network outperforms many other machine learning techniques in classifying news category. Moreover, we highlight that there are many challenges left for future development of textual analysis, such as identifying multiple objects within one single document.