Thumbtax,
2025
University of Mississippi
Washington Report: Tax Division Comments: Proposed Regs. On Tax Shelter Opinions,
2025
University of Mississippi
Washington Report: Tax Division Comments: Proposed Regs. On Tax Shelter Opinions, Kenneth F. Thomas, Janice M. Johnson, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Irs Viewpoint: Cpa Participation In Volunteer Income Tax Assistance (Vita) And Student Tax Clinics,
2025
University of Mississippi
Irs Viewpoint: Cpa Participation In Volunteer Income Tax Assistance (Vita) And Student Tax Clinics, M. Eddie Heironimus
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
The Tax Adviser, Volume 13, Number 4, April 1982,
2025
University of Mississippi
The Tax Adviser, Volume 13, Number 4, April 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Taxation Of Group-Term Life Insurance: Sec. 79 History,
2025
University of Mississippi
Taxation Of Group-Term Life Insurance: Sec. 79 History, Denise Lamaute
Tax Adviser
No abstract provided.
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii),
2025
University of Mississippi
Planning And Tax Considerations In The Use Of Revocable Trusts (Part Iii), Julian S. Bush, Howard M. Zaritsky
Tax Adviser
No abstract provided.
Analysis Of The Installment Sales Revision Act Of 1980,
2025
University of Mississippi
Analysis Of The Installment Sales Revision Act Of 1980, Michael C. Colleran, Jeffery R. Rosenthal
Tax Adviser
No abstract provided.
The Use Of Burt’S Method In Rationalizing The Cost Of Time And Evaluating The Performance Companies: An Applied Study In State Company For Textile And Leather Industries - Hilla Textile Factory,
2025
Accounting, Administrations & Economic, University/Institution: Al Muthanna University
The Use Of Burt’S Method In Rationalizing The Cost Of Time And Evaluating The Performance Companies: An Applied Study In State Company For Textile And Leather Industries - Hilla Textile Factory, Aqeel Jaber Kadhim
Muthanna Journal of Administrative and Economics Sciences
Burt’s method is a significant process research method that provides information that directly affects the scheduling process of complex projects and planning and monitoring their completion. As a result, it has gained notoriety among practitioners in the field of specialization and offers additional advantages through computer systems for completion. It seeks to finish the project as quickly as possible while using the resources and capabilities that are available and at the lowest feasible cost. The evaluation of the performance of companies is represented in the extent of the ability of the company’s management to evaluate the performance of its activities …
Misinformation Regulations: Early Evidence On Corporate Social Media Strategy,
2025
Singapore Management University
Misinformation Regulations: Early Evidence On Corporate Social Media Strategy, Richard M. Crowley, Yun Lou, Samuel T. Tan, Liandong Zhang
Research Collection School Of Accountancy
Against the backdrop of an increasing threat of misinformation on social media, several countries have enacted regulations to curb the spread of misinformation. This study examines how corporate social media strategy responds to misinformation regulations. Using a large cross-country dataset of corporate tweets and a stacked regression analysis, we show that misinformation regulations lead to less corporate social media disclosure. This result suggests that by deterring misinformation, these regulations reduce firms’ need to use social media to counteract its adverse effects. Additional analyses show that the effect is more pronounced among countries with higher social media usage and countries with …
Economic Consequences Of Public Pension Accounting Regulation Changes: Evidence From Housing Markets And Local Economies,
2025
Singapore Management University
Economic Consequences Of Public Pension Accounting Regulation Changes: Evidence From Housing Markets And Local Economies, Grace Haoqing Fan
Research Collection School Of Accountancy
I examine whether, and through which channels, government pension accounting regulations affect local housing markets and economies. Using both a contiguous border-county approach across multiple states and a single-state study in California, I find that regions exposed to more severe state-level pension underfunding experience lower housing market growth after the introduction of Government Accounting Standards Board (GASB) regulations 67 and 68, which significantly enhance the transparency of public pension underfunding. The effect is more pronounced in states heavily impacted by the new regulations and in counties more reliant on state funding. Further analyses suggest that the observed effect is driven …
Factors Influencing Digital Technology Adoption And Use Among Msmes In Indonesia,
2025
Pelita Harapan University, Indonesia
Factors Influencing Digital Technology Adoption And Use Among Msmes In Indonesia, Andry Manodotua Panjaitan, Niko Sudibjo, Cahya Pulupi Meilani
DLSU Business & Economics Review
The purpose of this study is to see how attitudes toward behavior, subjective norms, and digital technology literacy affect adoption intentions and their impact on digital technology usage behavior in small and medium enterprises in Indonesia. This study used 532 MSME samples and tested them using SEM PLS analysis. The test findings showed that eight proposed hypotheses were accepted, and one was rejected. Digitally literate MSME owners and leaders can increase market awareness and set clear digital transformation goals for their companies. Furthermore, with government support for technology in MSMEs, digital technology is expected to be used not just for …
Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth,
2025
Philippine Institute for Development Studies
Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth, John Paolo R. Rivera, Mary Grace R. Agner, Viory Yvonne T. Janeo, John Angelo F. Cristobal
DLSU Business & Economics Review
Fiscal stimulus programs have substantively kept the Philippine economy afloat during crises and in facilitating recovery. In pursuing steeper growth, there is a tendency to harness fiscal policy at the expense of crowding out private investment and consumption, which defeats the ultimate purpose of such policy. Using time series analysis, we assess the degree of crowding out effect in the Philippines and its implications for the effectiveness of fiscal policy as a macroeconomic stabilization and growth driver tool. Although scholarly literature has used aggregate government spending in probing the existence of a crowding out effect on aggregate investment and consumption …
Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice,
2025
Brawijaya University, Malang, Indonesia
Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani
DLSU Business & Economics Review
This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this …
Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships,
2025
Islamia College of Science and Commerce, India
Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships, Iqra Manzoor, Zia- Ul-Haq
DLSU Business & Economics Review
This study was carried out to investigate consumer behavior toward advertisements that convey social messages. Not many studies have focused on the social message in ads and the subjective well-being of customers regarding such ads. To study this gap, the paper examined the relationship between (a) the attitude towards the ad with a social message and the purchase intention of the consumer and (b) the purchase intention of the consumer and their subjective well-being. Structural equation modeling (SEM) was used to study the interrelationships within the proposed model. The data was collected through an experiment and qualitative survey among university …
Leveraging Capital Structures Of Philippine Publicly Listed Companies,
2025
Ritsumeikan Asia Pacific University, Japan
Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez
DLSU Business & Economics Review
In this study, I revisit the determinants of corporate capital structures of publicly listed businesses in the Philippines, emphasizing major characteristics previously identified in academic literature, including tangibility, profitability, company size, non-debt tax shields, and growth. I investigate how companies’ financial actions correspond with or deviate from traditional capital structure theories within the context of the Philippine economy’s reliance on short-term, high-cost lending and its evolving capital market. Using a descriptive-exploratory approach to analyze 210 observations from 21 businesses listed on the Philippine Stock Exchange from 2014 to 2023, I performed a quantitative analysis of construct relationship using cross-sectional generalized …
Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior,
2025
De La Salle University, Manila
Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior, Reynaldo B. Bautista, Christine Joy A. Ballada, Joy Rabo
DLSU Business & Economics Review
Young people are vital human resources who can significantly contribute to social change through volunteerism. This study sought to examine Filipino youth’s volunteering behavior using an extended theory of planned behavior with behavioral modeling by family and peers as additional antecedents of volunteering intention. Participants in this study were undergraduate students of De La Salle University – Manila. A total of 438 students (60% female, 39% male, and 1% preferring not to say) aged 17 to 23 years old (M = 19.60 years, SD = 1.12) participated in the study. The scales were found to have good internal consistency reliability. …
Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?,
2025
Curtin University Malaysia, Miri, Sarawak, Malaysia
Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?, Mohammad Abdul Matin Chowdhury, S. M. Shamsul Alam, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain
DLSU Business & Economics Review
The efficiency of commercial banking is a crucial determinant of the longevity of the financial system. High credit risk is a significant feebleness that leads to high non-performing loans (NPLs), which reduce banking efficiency in any economy. In this context, this study aims to identify the determinants of banking inefficiency in Bangladesh. The Data Envelopment Analysis (DEA) technique was employed to measure banking efficiency, whereas TOBIT regression was performed to identify the determinants of inefficiency of 38 commercial banks from 2016–2022. Findings demonstrated size, ownership structure and orientation, capital structure regulations (BASEL III), GDP growth, and inflation as significant determinants …
Budget Deficit Spending Causes Inflation,
2025
De La Salle University, Manila
Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo
DLSU Business & Economics Review
Using the Cochrane-Orcutt iterative procedure, the paper provides strong statistical evidence that inflation is a monetary phenomenon caused by budget deficit spending when the central bank buys government debt. Regression results validate that increasing budget deficits lead to the issuance of more debt securities the central bank uses to back the creation of new money. The central bank purchases government securities from commercial banks to implement expansionary monetary policy. The increase in money supply is not possible without the issuance of government debt securities, which, in turn, is only undertaken by the Bureau of Treasury when it finances budget deficits. …
Editor's Note,
2025
De La Salle University
