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Otter Tail Corporation, Heather Strese 2020 Minnesota State University Moorhead

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock ...


The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons 2020 University of Tennessee, Knoxville

The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons

Chancellor’s Honors Program Projects

No abstract provided.


What Else Can Financial Statements Tell You?, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives 2020 Western Kentucky University

Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 684. Records of the Johnson Funeral Home, Bowling Green, Kentucky, and its predecessors Satterfield-Eakin-Dawson Funeral Home and Eakin-Johnson Funeral Home, containing data about the deceased, survivors, funeral details and expenses, and other related information.


Internal Audit Policy Statement, American Institute of Certified Public Accountants. Internal Audit Division, Jerry Cicalese 2020 University of Mississippi

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese

Guides, Handbooks and Manuals

No abstract provided.


Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky 2020 Bar-Ilan University - Faculty of Law

Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky

Faculty Scholarship at Penn Law

Recent years have witnessed a considerable growth of passive fund at the expense of active funds. This trend picked in 2019, a year that saw passive funds surpass active funds in terms of assets under management. The continuous decline of active funds is a cause for concern. Active funds engage in monitoring of firms and partake of decision-making in companies in their portfolio. The cost of these activities are born exclusively by active funds; the benefits, by contrast, are spread over all shareholders, including passive funds that freeride on the efforts of active funds. The contraction of active funds threatens ...


How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye 2020 CUNY Bronx Community College

How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye

Publications and Research

There are a growing number of Open Educational Resources (OER) available worldwide to teach a wide range of courses at various learning levels. Hyler (2006) has listed motives for OER initiatives for institutions such as right to education for all, sharing of knowledge as basis of academics, leveraging tax payer’s money for the common good, better use of resources by reducing costs, good public relations tool, diversity in business models. As for individuals, the motives are access to the best possible resources and to have more flexible materials. Individuals are not motivated by altruistic ambitions, such as assisting developing ...


An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe 2020 Liberty University

An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe

Doctoral Dissertations and Projects

The purpose of this quantitative study was to examine the relationship between the Capital Asset Pricing Model’s risk indicator beta and the average monthly returns for stocks in the S&P 100. The problem addressed was that low beta stocks produced higher returns than high beta stocks. The study was conducted using the S&P 100 constituents. The study expanded the research literature regarding the beta anomaly and found a statistically significant result for an association between beta and average monthly returns for stocks in the S&P 100. The study has implications for investors and financial practitioners as ...


Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish 2020 Liberty University

Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish

Doctoral Dissertations and Projects

Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine ...


Corporate Social Responsibility And Corporate Financial Performance: An Examination Into Fortune 500 And Djsi Firms Within Consumer-Facing Industries, Samantha Lee 2020 Claremont Colleges

Corporate Social Responsibility And Corporate Financial Performance: An Examination Into Fortune 500 And Djsi Firms Within Consumer-Facing Industries, Samantha Lee

CMC Senior Theses

This paper examines the relationship between a firm’s Corporate Social Responsibility (CSR) and its Corporate Financial Performance (CFP) in nine consumer-facing industries classified by the Fortune 500. Unlike prior research on the matter, the firms investigated in this study consist only of firms on both the Fortune 500 for the year 2018 and the Dow Jones Sustainability Index (DJSI) between the years 2005-2018 in order to define a clear measurement of CSR. In order to gauge investor and market sentiment, CFP is measured primarily by the firm’s stock performance in comparison to the S&P 500 as a ...


Short Sellers And Long‐Run Management Forecasts, Xia CHEN, Qiang CHENG, Ting LUO, Heng YUE 2020 Singapore Management University

Short Sellers And Long‐Run Management Forecasts, Xia Chen, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect long‐run management forecasts using a natural experiment (Regulation SHO) that relaxes short‐selling constraints on a group of randomly selected firms (referred to as pilot firms). We find that compared to other firms, the pilot firms issue more long‐run good news forecasts but do not change the frequency of long‐run bad news forecasts. The increase in good news forecasts is greater when the pilot firms have higher quality forecasts, greater uncertainty about firm value, or higher manager equity incentives. Overall, these results and the results of additional analyses indicate that the ...


Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia CHEN, Mei FENG, Chan LI 2020 Singapore Management University

Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li

Research Collection School Of Accountancy

We examine whether family owners exploit internal control weaknesses for entrenchment purposes and whether the public disclosure requirement under SOX 404 helps alleviate this entrenchment. We find supportive evidence for both questions. In the initial years of SOX 404 implementation (2004 and 2005), ineffective internal control in family CEO firms is more conducive to entrenchment - measured by the occurrence of misstatements, frauds, and related party transactions - than ineffective internal control in nonfamily firms is. With the public disclosure requirement of SOX 404 in place, family CEO firms are more likely to remediate internal control weaknesses, and the resulting improvement in ...


Differential Informativeness Of Accrual Measures To Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, Elena Precourt 2020 Bryant University

Differential Informativeness Of Accrual Measures To Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, Elena Precourt

Accounting Journal Articles

This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals, differentially inform analysts’ earnings forecasts. It uses the accuracy of analysts’ forecast as a context in which to evaluate how well analysts incorporate effects of the information contained in accrual ratio and abnormal accruals. The results indicate that the accrual ratio is negatively related to the absolute value of analysts’ forecast errors while the Modified Jones (1991) Model of discretionary accruals have virtually no economic effect ...


Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek 2020 Walden University

Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek

Walden Dissertations and Doctoral Studies

Up to 90% of businesses fail to execute their business strategies. Still, the effective implementation of a performance measurement system like the balanced scorecard (BSC) often leads to the implement a more successful execution of a business strategy. The purpose of this qualitative single case study sought to explore the successful strategies used by business leaders to implement a BSC effectively. Change theory was the conceptual framework for the study. Participants consisted of 3 business leaders of a manufacturing organization in Southeast Wisconsin, who successfully implemented the balanced scorecard within their business. Data were collected from face-to-face, semistructured interviews, and ...


Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns 2019 Eastern Kentucky University

Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns

The North American Accounting Studies

This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect ...


Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem 2019 King Saud University

Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem

The North American Accounting Studies

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that ...


Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup 2019 Northeastern Illinois University

Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup

The North American Accounting Studies

No abstract provided.


Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church 2019 Washington State University

Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church

The North American Accounting Studies

Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and ...


Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., olaoluwa gbolahan 2019 Minnesota State University Moorhead

Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., Olaoluwa Gbolahan

Dissertations, Theses, and Projects

ANI Pharmaceuticals is a pharmaceutical company focused on developing, manufacturing, and marketing branded and generic prescription pharmaceuticals. The company has over 40 products and produces liquid, powder and oral solid dose products, including those requiring containment. ANI's line of Rx products is sold to the U.S's largest wholesalers and distributors, smaller regional distributors and chains, as well as the top pharmacy and retail outlets in the country


What Is Income? [Pattern Speech], American Institute of Accountants 2019 University of Mississippi

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


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