Accounting Commons^™

Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges

Tax Adviser

No abstract provided.

Firm Disclosures And Retail Investor Behavior: The Role Of Information Type, Disagreement, And Social Networks, Hansol Yoon

Graduate Theses and Dissertations

This paper examines whether disclosure characteristics–specifically hard versus soft information–influence disagreement among retail investors, whether due to differences in information sets or interpretation, and how such disagreement subsequently affects trading volume. Using a sample of 85,050 earnings conference calls and StockTwits disagreement data from 2010 to 2021, I find that hard information (i.e., earnings figures) is negatively associated with investor disagreement, while soft information (i.e., forward-looking statements) is positively associated with it. Further analysis reveals that the disclosure characteristics impact trading activity only indirectly, through their influence on investor disagreement. Additionally, I examine the moderating role of social network centrality, …

Accounting Hall Of Fame (Ahof) Committee Structure And Governance, August 2025, Accounting Hall Of Fame. Committee Structure And Governance

Accounting Hall of Fame Brochures

No abstract provided.

Research On The Relationship Between Manufacturing Process Digitalization And Product Quality Performance: A Case Study Of Discrete Manufacturing, Baozhong Zhang

Dissertations and Theses Collection (Open Access)

The study aims to explore the impact of digital transformation on product quality in discrete manufacturing enterprises. As the global economy and technology rapidly advance, the manufacturing industry faces unprecedented challenges and opportunities. Digital transformation has emerged as a key strategy for tackling these challenges and has become a significant trend in the manufacturing industry. The discrete manufacturing industry, which demands high product quality, faces even greater challenges in digital transformation. However, if discrete manufacturing enterprises successfully navigate this transformation, they can significantly improve quality, gain a competitive edge, and unlock even greater opportunities for their business.

The study combines …

Evidence On The Quality Of Segment Profit/Loss Disclosures And Its Determinants, Hiba A. Abu Sammour

Graduate Theses and Dissertations

Investors have recently indicated that disclosed descriptions of segment profit/loss measures are useful, but insufficient. Clear and detailed descriptions are essential for helping investors understand the segment profit/loss measure employed, especially since these measures may not align with measures from the consolidated income statement under the “management approach.” To better understand investors’ concerns, I hand-collect data from segment profit/loss disclosures and develop a measure that captures a dimension of disclosure quality specific to this setting: the extent to which segment profit/loss disclosures effectively describe the segment profit/loss measure employed. The measure considers the level of detail provided and the ease …

The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Sale Of A Residence: A Closer Look, Patrick B. Dorr, John H. Wilguess

Tax Adviser

No abstract provided.

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.

Hershey Foods Corp.: Diabetic Shock For The Irs, Wesley Yang, Leroy L. Metz

Tax Adviser

No abstract provided.

Estate Planning: Charitable Gift Of A Personal Residence Or Farm With Retained Life Interest, David A. Burgren

Tax Adviser

No abstract provided.

Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.

Irs Viewpoint: Tpi Individual Examination Classes, John L. Wedick Jr.

Tax Adviser

No abstract provided.