Codification Of Statements On Standards For Accounting And Review Services (Clarified) [Ar-C], Numbers 1-23, As Of May 2017,
2017
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services (Clarified) [Ar-C], Numbers 1-23, As Of May 2017, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Why Do Publicly Listed Firms Evade Taxes: Evidence From China,
2017
Singapore Management University
Why Do Publicly Listed Firms Evade Taxes: Evidence From China, Travis Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Research Collection School Of Accountancy
Taking advantage of the mandatory disclosure of detected corporate tax evasions in China, we examine why publicly listed firms evade taxes. Different from most prior studies that focus on corporate income tax avoidance, we consider tax evasions related to both income taxes and non-income taxes. We also use a bivariate probit model to account for the partial observability of corporate tax evasion. Many of our regression results using the bivariate probit model are different from the results using the reduced form probit model that ignores the partial observability of tax evasion. Many of our results are also different from those …
Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market,
2017
Singapore Management University
Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong Li, Rebecca Hann, Maria Ogneva
Research Collection School Of Accountancy
In this paper we examine the macroeconomic information content of aggregate earnings from the labor market’s perspective. We use insights from the labor economics literature to characterize the information contained in aggregate GAAP earnings and its components that is relevant for predicting aggregate job creation and destruction, labor income, and unemployment. Our results suggest that not only does aggregate earnings news convey information about future labor market aggregates, but its information content is incremental to other macroeconomic variables at near-term horizons. Further, the source of this information stems primarily from two earnings components: aggregate core earnings and special items. Core …
The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?,
2017
University of Tennessee at Chattanooga
The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray
Honors Theses
Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.
Messaging Without A Message: Executive Value And Social Media Activity,
2017
Singapore Management University
Messaging Without A Message: Executive Value And Social Media Activity, Ru Gao, Gilles Hilary, Rencheng Wang
Research Collection School Of Accountancy
We show that executives who start tweeting benefit from better career options. We motivate this finding using the well-established theory of limited attention. Consistent with this explanation, we find that content is irrelevant. Comparative statics are also consistent with our framework. In particular, the effect of Twitter is greater for executives who were largely unrecognized and who were underpaid before they started tweeting, who garner greater public attention from their social media activity, who enjoy higher professional mobility, and who operate in environments where compensation setting is less structured.
Corporate In-House Human Capital Tax Investments,
2017
Singapore Management University
Corporate In-House Human Capital Tax Investments, Xia Chen, Qiang Cheng, Travis Chow, Yanju Liu
Research Collection School Of Accountancy
In-house human capital investment in the tax function is a significant input to a firm’s tax planning. Yet, due to lack of data, there is little empirical evidence on whether corporate in-house tax departments are associated with effective tax planning. We examine this issue using hand-collected data on corporate tax employees in S&P1500 firms. We find that firms with larger in-house tax departments are more effective in tax planning: they have lower tax rates, report lower uncertain tax benefits, and exhibit less volatile tax rates. The results are stronger for firms with in-house tax departments that have a higher proportion …
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2017,
2017
University of Mississippi
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2017, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Does The Cessation Of Quarterly Earnings Guidance Reduce Investors’ Short-Termism?,
2017
Santa Clara University
Does The Cessation Of Quarterly Earnings Guidance Reduce Investors’ Short-Termism?, Yongtae Kim, Lixin (Nancy) Su, Xindong (Kevin) Zhu
Accounting
The practice of providing quarterly earnings guidance has been criticized for encouraging investors to fixate on short-term earnings and encouraging managerial myopia. Using data from the post–Regulation Fair Disclosure period, we examine whether the cessation of quarterly earnings guidance reduces short-termism among investors. We show that, after guidance cessation, investors in firms that stop quarterly guidance are composed of a larger (smaller) proportion of long-term (short-term) institutions, put more (less) weight on long-term (short-term) earnings in firm valuation, become more (less) sensitive to analysts’ long-term (short-term) earning forecast revisions, and are less likely to dismiss chief executive officers for missing …
Gaap And Ifrs: The Convergence Phenomenon,
2017
Southeastern University - Lakeland
Gaap And Ifrs: The Convergence Phenomenon, Paul R. Walter
Selected Honors Theses
The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental differences produced by …
Comparative Pricing Analysis Of Mecca’S Religious Tourism,
2017
Lebanese American University, Beirut, Lebanon
Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh
International Journal of Religious Tourism and Pilgrimage
This study compares the costing practices of three religious tourists groups. Specifically, the study compares the costs of Islamic religious tourism to Mecca among three groups: 1) Indonesia and India, 2) Lebanon and Tunisia, 3) Dubai and Qatar. The selection of the three groups was based on the following principle: Group 1: Represents the most populated and less affluent Islamic countries. Group 2: Represents the less affluent Arab States with moderate income Group 3: Represents the richest Arab Islamic countries in the world. Results indicate that countries with wealthy economies charge much higher prices for Hajj packages than those with …
Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017,
2017
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, Comments Are Requested By August 21, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, April 20,
2017
University of Mississippi
Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, Comments Are Requested By August 21, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, April 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Ballot Reporting On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017,
2017
University of Mississippi
Ballot Reporting On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Work Rules! Insights From Inside Google,
2017
Brigham Young University
Work Rules! Insights From Inside Google, Krista Johnson
Marriott Student Review
Book review of Work Rules! Insights from Google written by Laszlo Bock.
An Unsung Hero Of The Tanner--Jeffrey Subramanian,
2017
Brigham Young University
An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox
Marriott Student Review
Jeffrey Subramanian beautifies the grounds surrounding the Tanner Building, but he also writes poetry and plays the cello. The author calls Jeffrey an "unsung hero" because he is, in fact, the author's hero.
Two Perspectives On Violence In Business,
2017
Brigham Young University
Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk
Marriott Student Review
Violence has become common place in business strategy, taking on many forms. Some use violence in rhetoric as they compete with other companies while others use sell violence as entertainment. Many people are familiar with violence in their organizations. This article looks more into how effective violence is to a company's performance. It examines recent research done by professors at different universities on the subject. It offers two perspectives, looking first at violent rhetoric and then how violence advertisements affects a firm's bottom line. The article finds that exposure to violent rhetoric outside a firm affects employee's ethics more than …
E-Commerce Industry Spotlight,
2017
Brigham Young University
E-Commerce Industry Spotlight, Krista Johnson
Marriott Student Review
A highlight of the E-Commerce industry.
Obamacare: Under The Knife,
2017
Brigham Young University
Obamacare: Under The Knife, Kylan Rutherford
Marriott Student Review
President Trump and Congress have tried and failed to pass through a replacement plan for Obamacare. This article details why this effort failed, and several issues extant in Obamacare that may move the law toward insolvency. These issues are the mandate, guaranteed issue, and the 'risk corridor' funding set up to back struggling insurance companies.
In Defense Of The Self-Help Book,
2017
Brigham Young University
In Defense Of The Self-Help Book, Owen Barrott
Marriott Student Review
"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.
Marriott Student Review,
2017
Brigham Young University
Marriott Student Review, Marianna Richardson
Marriott Student Review
This is the inaugural edition of the Marriott Student Review on BYU Scholar Archive. Marriott Student Review is a journal by students, for students. We work to inform Marriott School students about contemporary issues and to prepare them to meaningfully contribute to the global community. We also offer the opportunity for students to publish and add their voice to current events.
