University of Montana
University of Mississippi
Universidad de La Salle, Bogotá
Southeastern University - Lakeland
University of Tennessee Knoxville
Univesity of New Hampshire
Minnesota State University Moorhead
Pepperdine University
Kerry Holdings Professor in Law, RGC Senior Fellow in Digital Finance and Sustainable Development, and Associate Director, HKU-Standard Chartered Foundation FinTech Academy, University of Hong Kong
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability,
2022
Universitas Riau
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to examine the effect of CEO characteristics on pre-earnings management profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent ...
The Importance Of Process Documentation In The Workplace,
2022
University of Arkansas, Fayetteville
The Importance Of Process Documentation In The Workplace, Alisha Chatlani
Finance Undergraduate Honors Theses
This paper focuses on the benefits of process documentation in the workplace and how individuals can go about creating documentation that best suits their business needs. The author of this paper explains how they went about researching, developing, and creating process documentation for a team at J.B. Hunt Transport Services and the methodology behind the entire process through an internship.
Walmart Vs Amazon: How Walmart Can Compete With Amazon In The Age Of E-Commerce,
2022
University of Arkansas, Fayetteville
Walmart Vs Amazon: How Walmart Can Compete With Amazon In The Age Of E-Commerce, Andrew Turner
Finance Undergraduate Honors Theses
In the growing battle between the retail giants, Walmart, and Amazon, it has become clear that Walmart must take steps to secure their place in a market where a pandemic-driven technology enabled e-commerce industry is expected to grow leaps and bounds over the next several years. In order to compete with Amazon, who dominates the majority of e-commerce in the US, Walmart must identify core competencies that drive revenue and customer loyalty and adapt them to a new age of retail. By taking advantage of physical locations and access to customer data, Walmart may be able to continue to offer ...
Sona Oral History With A Focus On Corporate Philanthropy,
2022
University of Arkansas, Fayetteville
Sona Oral History With A Focus On Corporate Philanthropy, Caleb Fairchild
Finance Undergraduate Honors Theses
The arts scene of Northwest Arkansas has become increasingly woven into the culture of the ever-progressing region, and one of the longest-lasting players in this field is the Symphony of Northwest Arkansas. As a forerunner for so many other fine arts organizations in the area, there is much to learn from the Symphony of Northwest Arkansas. SoNA requested that the University of Arkansas record these experiences of past and present alike in the form of an oral history. As SoNA looks to the future, they recognize the many players who helped the organization to both survive and thrive at various ...
Altering Overdraft Fee Policies To Promote Consumer Financial Health,
2022
University of Arkansas, Fayetteville
Altering Overdraft Fee Policies To Promote Consumer Financial Health, Nadia Barbarawi
Finance Undergraduate Honors Theses
The objective of this study is to describe the traditional overdraft practices, explain the reaction of the banking industry from the pressure coming from consumers, regulators, and innovative companies to reduce or eliminate overdraft fees to promote consumer financial health.
Finance And Accounting Dual-Degree Proposal,
2022
University of Rhode Island
Finance And Accounting Dual-Degree Proposal, Meghan Finley
Senior Honors Projects
No abstract provided.
Economic Opportunity And Community Development Financial Institutions In Clark County, Ar And Beyond: An Analysis,
2022
University of Arkansas, Fayetteville
Economic Opportunity And Community Development Financial Institutions In Clark County, Ar And Beyond: An Analysis, Magdalena Hopkins
Economics Undergraduate Honors Theses
Arkansas is home to one of the greatest projects in the world of Community Development Financial Institutions: Southern Bancorp. Founded with the help and support of Bill Clinton, it pre-dates The Riegle Community Development and Regulatory Improvement Act of 1994, which is now used to fund similar Community Development Financial Institutions. According to the Opportunity Finance Network (2022), there are more than 1,200 Community Development Financial Institutions in the United States. These institutions span the country and operate in unique communities. The CDFI Coalition (2017) cites Arkansas as having 19 Community Development Financial Institutions in the state. It is ...
Liability For Non-Disclosure In Equity Financing,
2022
University of Michigan Law School
Liability For Non-Disclosure In Equity Financing, Albert H. Choi, Kathryn E. Spier
Law & Economics Working Papers
The paper analyzes the effects of holding firms liable for non-disclosure of material information when raising capital. We develop a model in which a privately-informed entrepreneur can choose to withhold information from prospective investors when issuing and selling stock and the investors can bring suit against the firm ex post for (alleged) non-disclosure. The damage payment received by the investors is partially offset by the reduced value of their equity stake. The analysis shows that the equilibrium depends on, among others, (1) the amount of personal capital the entrepreneur has to commit, (2) the frequency with which the entrepreneur is ...
Employee-Friendly Practices And Innovation,
2022
University of Nevada, Las Vegas
Employee-Friendly Practices And Innovation, Saeyoung Chang, Hoje Jo, Jo-Ellen Pozner
The Journal of Entrepreneurial Finance
We examine the inter-relationships among employee-friendly policies (EFP), innovation through R&D investment, and firm value. We hypothesize that firms with higher levels of innovation and entrepreneurial spirit are more likely to utilize EFP. Furthermore, we speculate that the value-EFP association is more pronounced in firms with high R&D intensity. Consistent with these assertions, we find that EFP is significantly and positively related to R&D investment and the number of patents. EFP is also associated with increased firm value at high levels of R&D investment and high numbers of patents. Furthermore, we find that firms investing more ...
Exploring Mechanisms Insurers Employ To Set Premiums And Maximize Profitability,
2022
Liberty University
Exploring Mechanisms Insurers Employ To Set Premiums And Maximize Profitability, Brent Ferenczy
Senior Honors Theses
The insurance industry is a very complex segment of the macroeconomy. An explain will be given as to how these companies are able to maintain and maximize their profits, allowing them to remain in business. A key area in this process is the setting of premiums. This activity draws from many areas of the business model. This paper will start with a birds-eye view and telescope in, starting with standard business practices and ending with specific undertakings of insurance companies. Companies must keep adequate liquid funds. This is done mainly through forecasting cash outflows and investing their assets under management ...
Esg Investing: From Fad To Force,
2022
University of South Carolina
Esg Investing: From Fad To Force, Erin Cullen
Senior Theses
ESG Investing is the application of environmental, social, and governance factors to identify material investment risks and growth opportunities. Though traditionally viewed as non-financial factors, this paper asserts that ESG factors are indeed financially material. This work first surveys the current state of ESG Investing, its shortcomings, and its success despite these inherent issues. Section II adds a new perspective to ESG research by examining the applications of ESG scores in portfolio management. The study conducts t-tests to answer whether the typical holdings of an ESG mutual fund are more sustainable than those of traditional funds. The paper then focuses ...
The Threat Of Communism To Judeo-Christian Tradition And How To Stop It,
2022
Liberty University
The Threat Of Communism To Judeo-Christian Tradition And How To Stop It, Vittoria D'Addesi
Senior Honors Theses
Judeo-Christian tradition is what has made America great. Today, the biggest threat to Judeo-Christian values in the United States is the rise of communism. This threat stems from the large-scale decline in the percentage of the American population who adheres to a biblical worldview. A biblical worldview is the moral foundation for Judeo-Christian tradition, so without a dominant biblical worldview, Judeo-Christian tradition cannot survive. There are two parts to the stopping the spread of communism. First, a biblical worldview must be restored to America. Second, capitalism must be upheld because it is the only economic system with which a biblical ...
Fintech And Anti-Money Laundering Regulation: Implementing An International Regulatory Hierarchy Premised On Financial Innovation,
2022
Texas A&M University School of Law (Student)
Fintech And Anti-Money Laundering Regulation: Implementing An International Regulatory Hierarchy Premised On Financial Innovation, Nicholas A Roide
Texas A&M Law Review
Innovations in financial technology (“fintech”) have rippling effects across global markets. Fintech firms utilizing virtual assets and disintermediating blockchain technology continue to rapidly grow in strength and number. As systemic risk mounts due to the inter-jurisdictional nature of fintech, antimony laundering (“AML”) regulators must search for an international answer to maintain global financial stability and protect consumers against illicit activities. A variety of solutions have appeared within local AML regulatory frameworks. These frameworks tend to function as a hierarchy with three ordered objectives: market integrity, rule clarity, and innovation. However, frameworks often place too much emphasis on market integrity and ...
Initial Public Offering And Optimal Corporate Governance,
2022
University of Michigan Law School
Initial Public Offering And Optimal Corporate Governance, Albert H. Choi
Law & Economics Working Papers
This paper examines the long-standing debate over whether firms have a market-based incentive to adopt optimal governance provisions at their initial public offering (IPO). Various scholars and practitioners have argued that firms that offer stock to the public with suboptimal governance structure will be penalized by the market through a lower IPO price. At the same time, others have documented empirical evidence that many IPO firms have putatively suboptimal governance provisions, such as anti-takeover provisions and dual class structure, and many, especially those with dual-class structure, enjoy a market premium at their IPO. This paper attempts to bridge this gap ...
Misreading Menetti: The Case Does Not Help You Avoid Liability For Your Own Fraud,
2022
South Texas College of Law
Misreading Menetti: The Case Does Not Help You Avoid Liability For Your Own Fraud, Val D. Ricks
St. Mary's Law Journal
Several decades ago, an incorrect legal idea surfaced in Texas jurisprudence: that business entity actors are immune from liability for fraud that they themselves commit, as if the entity is solely responsible. Though the Supreme Court of Texas has rejected that result several times, it keeps coming back. The most recent manifestation is as a construction of Texas’s unique veil-piercing statute. Many lawyers have suggested that this view of the veil-piercing statute originated in Menetti v. Chavers, a San Antonio Court of Appeals case decided in 1998. Menetti has in fact played a prominent role in the movement to ...
Securing Repo: Counterparty Risk And Collateral Supply Effects In The Tri-Party Repo Market,
2022
Sacred Heart University
Securing Repo: Counterparty Risk And Collateral Supply Effects In The Tri-Party Repo Market, Stephen H. Frank
Doctoral Dissertations (DBA)
I examine the co-variance between tri-party repurchase agreement (repo) spreads and proxies for collateral values and counterparty risk. Since the Global Financial Crisis of 2008 (GFC), the Federal Reserve (Fed) has taken measures to mitigate repo market instability. These measures have collectively placed the Fed astride repo markets as ongoing borrower, lender and purchaser of US Treasury and Agency securities. By analyzing the relationships between repo spreads, the US 10-year yield and the TED spread, I assess the effectiveness of Fed measures to mitigate repo market instability. Using multiple breakpoint Bai-Perron regression and Markov Switching tests, I find that these ...
Short Interest And Corporate Investment: Evidence From Supply Chain Partners,
2022
Singapore Management University
Short Interest And Corporate Investment: Evidence From Supply Chain Partners, Xia Chen, Guojin Gong, Shuqing Luo
Research Collection School Of Accountancy
Short interest contains valuable information about a firm’s business fundamentals. We investigate whether such information affects business partners’ real investment decisions in the supply-chain setting. We predict and find that a supplier’s future investments (including inventory, R&D, and tangible asset investments) decrease with its customer’s current short interest. This negative relation is stronger when the supplier faces greater difficulty in assessing its customer’s business fundamentals and when short interest is more likely to indicate longlasting deterioration in the customer’s fundamentals. Additional analysis does not support the alternative explanation that the supplier adjusts investments in ...
The Influence Of Corporate Income Taxes On Investment Location: Evidence From Corporate Headquarters Relocations,
2022
University of Hong Kong
The Influence Of Corporate Income Taxes On Investment Location: Evidence From Corporate Headquarters Relocations, Travis Chow, Sterling Huang, Kenneth J. Klassen, Jeffrey Ng
Research Collection School Of Accountancy
This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage-point increase in the HQ state corporate income tax rate increases the likelihood of firms relocating their HQ out of the state by 16.8%, and an equivalent decrease in the HQ state rate decreases the likelihood of HQ relocations by 9.1%. Exploiting the unique tax policy features within the state apportionment system lends strong support to the interpretation that taxation drives ...
Effect Of Covid 19 Pandemic On Pharmaceutical Industry In Terms Of Inventory And Logistics Management,
2022
Maulana Abul Kalam Azad University of Technoogy
Effect Of Covid 19 Pandemic On Pharmaceutical Industry In Terms Of Inventory And Logistics Management, Shubhabrata Basu, Rimu Chaudhuri
Himalayan Research Papers Archive
The World Health Organization (WHO) declared COVID-19 a pandemic on 11th March 2020, after the outbreak that was first reported in Wuhan, China in December 2019. The COVID-19 pandemic affected world economy including the pharmaceutical sector. The health crisis unleashed in the world because of this pandemic and the attempts of various countries and organizations in the world to contain it have also fuelled the greatest economic crisis in modern history. This significant fall in world trade in goods and services have been triggered by the interruption and break down of local and global supply chains, generating high levels ...
Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector,
2022
jinan university
Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab
Al Jinan الجنان
Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional ...
