Impairment Recognition And Revaluation– China Publicly Listed Companies,
2022
Montana State University - Billings
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Southern University College of Business E-Journal
The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …
Cohesive Top Management: The Role Of Diversity And Human,
2022
Tarleton State University
Cohesive Top Management: The Role Of Diversity And Human, Drake Mullens
Southern University College of Business E-Journal
Objective: In the context of family firms, this research endeavors to establish human capital as an antecedent of top management team transactive memory systems and examine the deleterious effects of non-family managers on that team. Additionally, the interaction of non-family managers and human capital on the top management team transactive memory system is considered. Methodology: Primary data were collected from 151 executives at Automobile and Motorcycle dealers. Linear regression analysis was utilized to test the hypothesized relationships. Findings: Human capital is an important antecedent to the development of transactive memory systems in family firms. Non-family managers’ participation in the top …
Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?,
2022
Southern University and A & M College
Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark
Southern University College of Business E-Journal
In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the …
Analysis Of The Comovement Of Unemployment In Midwestern States,
2022
ONS. UNIVERSITY OF LOUISIANA AT MONROE
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Southern University College of Business E-Journal
The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.
Baumol And Bowen Cost Effects In Research Universities,
2022
Centre College
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Southern University College of Business E-Journal
We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.
Case Study Monarch Casino & Resort, Inc.: Its Strategy During The Covid 19 Pandemic,
2022
California State University, Monterey Bay
Case Study Monarch Casino & Resort, Inc.: Its Strategy During The Covid 19 Pandemic, James I. I. Schaap, Angel F. González
Southern University College of Business E-Journal
Purpose The current paper presents the case of Monarch Casino & Resort, Inc. in the domain of gaming, entertainment, and lodging. Together with the top leadership and operators of Monarch, the authors investigated the timeline, business model, and strategic processes of the company, while exploring the markets that the company caters to. The research was focused on the following sub-domains: the company’s growth, business model, strategy, and operations. Design/methodology/approach The authors performed a review of the company’s literature and conducted interviews; for the part on company performance, the authors relied on in-house online data available of their financial statements, and …
Credit Market Innovations And Gross Domestic Income,
2022
Valdosta State University
Credit Market Innovations And Gross Domestic Income, Ellis Heath
Southern University College of Business E-Journal
In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations …
Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry,
2022
Jacksonville State University
Gambling Or Skill: Taxation Issues Surrounding The Daily Fantasy Sports Industry, Keith Lowe, Benjamin B. Boozer Jr.
Southern University College of Business E-Journal
With a waxing interest in sporting events, participants are increasingly supplementing passive viewing with a more active role. Fantasy sports leagues have burgeoned as a result, with corresponding increases in live game attendance and media consumption across platforms. Fantasy bettors seek financial gain through the ability of athletes and the likelihood of their team performing well in a sporting event. A major legislative concern within this industry is whether these activities are considered gambling, with its related stigma, or otherwise just a type of sporting activity. More importantly, gambling has a long history as a major source of tax revenue …
Tesla Vs. Its Stock Price: “Herd Theory” At Work?,
2022
University of West Georgia
Tesla Vs. Its Stock Price: “Herd Theory” At Work?, Yun Cheng, Carroll Griffin
Southern University College of Business E-Journal
Since its inception in 2003, Tesla, Inc. has striven to be more than simply an electric automobile manufacturer. Since its first release in 2008 (the luxury Roadster), the company has introduced several additional high-end models as well as a much anticipated mid-priced model. Its vehicles consistently receive enthusiastic reviews from consumer analysts and industry publications alike. Perhaps as a reflection of its continued innovation and product-line expansion, as well as investor optimism regarding the company’s future prospects, its stock price has risen to extraordinary levels. However, despite all of this apparent success and highly-valued stock, Tesla has generated relatively little …
The Role Of Institution Based Trust In Iot Environment: A Theoretical Model,
2022
George Gwinnett College
The Role Of Institution Based Trust In Iot Environment: A Theoretical Model, Anupam K. Nath
Southern University College of Business E-Journal
Internet of Things (IoT) is rapidly gaining popularity at the industrial as well as personal level. This rapid adoption of IoT has created privacy, security, and other relevant concerns. In this paper, we develop a theoretical model based on the Trust-based model that can help us understand a user's adoption of an IoT device.
Tax Management, Ownership Structure And Corporate Governance,
2022
Montana State University - Billings
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Southern University College of Business E-Journal
We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
The Growth Of The Native American Gaming Industry: An Update,
2022
California State University - Monterey Bay
The Growth Of The Native American Gaming Industry: An Update, James Schaap, Angel F. González
Southern University College of Business E-Journal
In the late 1970s, several Indian tribes established bingo operations to raise revenues to fund tribal governments. In 1987, in California v. Cabazon Band of Mission Indians, the U.S. Supreme Court upheld one of the most significant turning points for tribal governments: the legal right of Native American tribes to offer gaming on reservation lands, free of state interference. By 2001, gaming had become one of the fastest-growing sectors of the U.S. tourism industry. As of 2008, Indian gaming revenues topped $26.7 billion. The last few years have seen tremendous growth in the gaming industry, both in the number of …
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation,
2022
Southeastern Louisiana University
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …
How Perception-Based Decisions Can Negatively Shape Your Leadership Performance (Decision-Making And Behavior),
2022
University of Phoenix
How Perception-Based Decisions Can Negatively Shape Your Leadership Performance (Decision-Making And Behavior), Vincent Jemison
Southern University College of Business E-Journal
In present-day, one of the most subtle means political leaders use to influence their base of supporters is through verbal communication. With this in mind, research shows that over the past two years, some political leaders have increasingly relied on “transferring their perception onto their base of followers, which often negatively stimulates, arouses and shapes an individual’s performance” (decision-making and behavior). In addition, to the detriment of our society, when political leaders transfer their perception onto their base of followers, they often misjudge the sensitive consequences of their prospective outcomes. Here for the first time, research now shows that a …
Do Fortune 50 Companies Have Compelling Mission Statements? We Will Let You Decide!,
2022
Southern University and A&M College
Do Fortune 50 Companies Have Compelling Mission Statements? We Will Let You Decide!, James Schaap, Joshua L. Schaap
Southern University College of Business E-Journal
The purpose of this study is to present a background that describes and explains organizational mission statements. From a design standpoint, the corporations selected, via the Internet, were listed on the 2019 Fortune 500 list. Of that list, we specifically looked at all the revenues, net profits (i.e., shown in percent), and mission statement word counts of the Fortune 50 companies—for 2019. We also looked at the mission statement word counts for all Fortune 500 companies who had a net profit, shown in percent, of equal to or greater than the top performing Fortune 10 companies—for 2019. Our findings showed …
Improving The Format Of Financial Tables,
2022
University of West Florida
Improving The Format Of Financial Tables, Joseph Donelan
Southern University College of Business E-Journal
This paper empirically examines the effects of information format on human judgment accuracy. The theoretical framework is based on the lens model of human judgment (Brunswick, 1952). An experimental design is used to test for differences in human judgment accuracy in a bond rating task. The results indicate that the use of certain table simplification techniques does not improve decision accuracy.
Medical Demand Chain Performance And Treatment Service Levels For Wounded Military Personnel: Supply Chain Problem Or Systemic Bureaucratic Inefficiency?,
2022
Coastal Carolina University
Medical Demand Chain Performance And Treatment Service Levels For Wounded Military Personnel: Supply Chain Problem Or Systemic Bureaucratic Inefficiency?, P. Richard Martin, Dennis S. Edwards
Southern University College of Business E-Journal
In light of the 2014 VA crisis, this paper began as an outsider’s perspective of how the Department of Veterans Affairs could reduce patient wait times and streamline its processes through private sector supply chain management. As our research progressed, however, it became increasingly apparent that there were systemic inefficiencies in the VA system that existed well before the issues at the Phoenix facility were made public. This paper details some of the history of that mismanagement during troop demobilization and continuing care of veterans. We conclude by highlighting possible solutions from commissioned studies about the crisis, as well as …
S.T.A.R. Performance: A Quantitative Exploration Of Behavioral Responses In Simulated Selection Interviews,
2022
Clark Atlanta University
S.T.A.R. Performance: A Quantitative Exploration Of Behavioral Responses In Simulated Selection Interviews, Lori Boyer, Jamie Pleasant, Donald Vest
Southern University College of Business E-Journal
The purpose of this article is to provide insight into candidate interview responses.
Competences Desired By Employers Of Human Resources Management In Louisiana: Implications For Improving Electronic Resumes For Job Seekers,
2022
Southern University and A & M College
Competences Desired By Employers Of Human Resources Management In Louisiana: Implications For Improving Electronic Resumes For Job Seekers, Adelina Kaliba
Southern University College of Business E-Journal
A resume is a medium that summarizes job seekers’ competences, and it is the first item that captures an employers’ attention. Since most employers are using employment-related online search engines, to be matched with qualified applicants, resumes should contain keywords that are related to job descriptions. I analyzed descriptions of 1,059 human resources jobs advertised on indeed.com by employers located in Alexandria, Baton Rouge, Lafayette, Monroe, New Orleans, and Shreveportthe main metropolitan cities in Louisiana. I used different data exploratory and visualization techniques to summarize the data and then applied latent semantic analysis (LSA) to extract vocabularies that employers use …
Understanding Different Biases That Affect Theinvestor Decision Behaviour,
2022
JIM
Understanding Different Biases That Affect Theinvestor Decision Behaviour, Ashi Bansal, Kritika Arora, Manasi Mishra, Mohammad Haider, Shubham Sharma, Simran Gupta, Nidhi Singh
Management Dynamics
No abstract provided.
