Accounting Commons^™

Tax Planning For Multiple Corporations: Definitions And Applications, Howard T. Slayen, Jay F. Ayers

Tax Adviser

No abstract provided.

’76 Act’S Carryover-Basis Rules: New Vistas For Tax Planning, Eugene W. Klingman, Norman R. Milefsky

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 8, Number 5, May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Employee Benefits Planning - The Need For Interprofessional Cooperation, Thomas R. Hanley, William Stromsem

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

’76 Act Provisions Affecting Nonresident Aliens, Herbert H. Alpert, Fred Feingold

Tax Adviser

No abstract provided.

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …

Availability Of Esg Rating Information And Voluntary Esg Disclosure: Evidence From Coverage Expansion Of Esg Rating Agency, Xuefan Peng

Dissertations and Theses Collection (Open Access)

I examine the effect of availability of ESG rating information on firms’ voluntary ESG disclosure practices. Thomson Reuters Asset4 expanded ESG rating coverage from Russell 1000 index to Russell 2000 index in 2017. Exploiting this exogenous shock of availability of ESG rating information in a difference-in-difference research design, I find that compared with Russell 1000 firms (i.e., control firms), Russell 2000 firms (i.e., treatment firms) are less likely to increase voluntary ESG disclosures. The effect is more pronounced for firms with higher disclosure costs, captured by higher level of firm complexity and lower level of digitalization, and less pronounced for …

From Claims To Commitments: Does Corporate Governance Help Firms Walk Their Talk?, Wafaa Salah, Nel Frederick George, Hussain Nazim

Business Administration

Purpose – This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy– practice decoupling, the study examines whether CG mechanisms enhance the credibility and consistency of environmental reporting. Design/methodology/approach – Using a panel dataset of 80 Johannesburg Stock Exchange-listed firms covering the period 2012 to 2023, the study employs panel-corrected standard error regressions and various robustness tests. Corporate carbon performance (CCP) is used as a proxy for environmental commitment, and environmental disclosure level (EDL) captures the extent of implementation. Findings – The results show a …

Because I Care: The Effect Of Value Congruence And Compensation Scheme On Target Setting In Social Mission Organizations, Wioleta Olczak, Tyler F. Thomas, Dimitri Yatsenko

Accounting Faculty Research and Publications

Many organizations, including for-profit firms, seek to support a social mission. This study experimentally examines how superiors' value congruence and compensation scheme affect superiors' target-setting decisions in social mission organizations. We predict and find that more value-congruent superiors set higher targets for their subordinates than less value-congruent superiors to motivate

their subordinates to advance the organization's social mission. We also find that superiors set higher targets for their subordinates when compensated with performance-based pay rather than a fixed wage. We highlight the importance of superiors' value congruence with the organization's social initiatives and compensation scheme on their target-setting decisions. Organizations …

Cybersecurity Risk Disclosure And Regulatory Compliance: Evaluating Market Sensitivity And Disclosure Effectiveness In U.S. Public Companies, Kingsford Brakye, Abdul Basit Karim Adam

Research & Publications

This paper analyzes disclosing cybersecurity risk and regulatory compliance by the U.S. public companies, with reference to the sensitivity of the information in the market and the effectiveness of disclosure. With rising cyber threats, there is mounting pressure on firms to safeguard their financial systems and adhere to rules such as the 2011, 2018, and 2023 guidelines issued by the SEC, which require firms to report incidents in time and to disclose detailed risk management. However, the disclosure is often done in generic, boilerplate terms, and this limits its use by investors and raises the question of transparency. The study …

Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li

Dissertations and Theses Collection (Open Access)

With the rapid expansion of cross-border e-commerce, platform sellers increasingly adopt diverse price formatsto influence consumer decision-making. In this context, consumers’ perceptions of and responses to price information have become a pivotal issue in understanding online purchase behavior. Using Amazon as the research setting, this study employs a dynamic panel model with monthly product-level data spanning January 2024 to June 2025 to investigate how different price formats—such as Prime-exclusive pricing and coupon mechanisms—affect consumers’ online purchase intentions when the out-ofpocket price is held constant. Furthermore, the moderating effect of promotional events is systematically examined.

Departing from prior research that largely …

The Tax Adviser, Volume 8, Number 3, March 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended February 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.