Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities,
2025
Singapore Management University
Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang
Research Collection School Of Accountancy
Given the importance of research resource allocation within brokerage firms, we examine key factors that influence the issuance of individual vs. team analyst reports. Using a comprehensive sample of analyst reports from China for the 2008-2021 period, we find that this decision is influenced by (1) the brokerage firm's client interests, whereby firms held by the brokerage firm's mutual fund clients and firms that are the brokerage firm's underwriting clients receive more team than individual reports from the brokerage firm, and (2) the nature of corporate events, whereby routine events receive more team reports and nonroutine events receive more individual …
The Association Between Different Succession Methods And Innovation Investments In Family Businesses In China,
2025
Singapore Management University
The Association Between Different Succession Methods And Innovation Investments In Family Businesses In China, Lei Wu
Dissertations and Theses Collection (Open Access)
Amidst the deepening of economic globalization, countries around the world are being progressively steered toward paths of innovative development, laying a solid foundation for enhancing national comprehensive strength and elevating international standing. Especially after the implementation of the reform and opening-up policy in our country, technological innovation has become the main direction of our transformation. According to the requirements of the 20th National Congress of the Communist Party of China, innovation-driven development will be fully applied to the country's development, creating favorable conditions for the realization of strategic development goals. National development and social progress are directly linked to corporate …
Evidence On The Decision Usefulness Of Fair Values In Business Combinations,
2025
Georgia Institute of Technology - Main Campus
Evidence On The Decision Usefulness Of Fair Values In Business Combinations, James Justin Blann, John L. Campbell, Jonathan E. Shipman, Zac Wiebe
Accounting Faculty Publications and Presentations
Statement of Financial Accounting Standards (SFAS) 141 (Accounting Standards Codification [ASC] 805) requires that firms record identifiable assets and liabilities acquired in business combinations at fair value. While the FASB argued that these fair values should provide users with incremental decision-useful information, opponents have continuously argued that they are too difficult to reliably estimate and could be subject to managerial discretion. Using hand-collected data from US mergers and acquisitions, we find that, on average, fair value adjustments predict future cash flows incrementally beyond pre-deal book values and cash flows, goodwill, and other firm and deal characteristics. We also find that …
A Composite Multiple-Based Stock Valuation Model,
2025
Parahyanan Catholic University
A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models,
2025
Tennessee State University
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Journal of Global Awareness
This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …
The Tax Adviser, Volume 14, Number 12, December 1983,
2025
University of Mississippi
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized,
2025
University of Mississippi
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail,
2025
University of Mississippi
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Sale-Leaseback Of A Dwelling Unit And Sec. 280a,
2025
University of Mississippi
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment,
2025
University of Mississippi
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax,
2025
University of Mississippi
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems,
2025
Louisiana Tech University
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Doctoral Dissertations
As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …
The Tax Adviser, Volume 14, Number 11, November 1983,
2025
University of Mississippi
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Tax Division Testimony On Inventory Reform And Simplification,
2025
University of Mississippi
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: An Update,
2025
University of Mississippi
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Tax Adviser
No abstract provided.
