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 ...
Who Is More Likely To Be Delinquent In Their Mortgage Payments Among Homeowners? The Role Of Financial Literacy,
2022
Utah State University
Who Is More Likely To Be Delinquent In Their Mortgage Payments Among Homeowners? The Role Of Financial Literacy, Ellie Donne Hansen
All Graduate Theses and Dissertations
Homeownership is a way for families to build wealth and marks status attainment. Despite the many benefits of homeownership, homeowners who are delinquent on their mortgages lose the effective means of wealth accumulation and may trigger the beginning of the foreclosure process. There is evidence that homeowners with appropriate levels of financial literacy have a lower likelihood of mortgage delinquency.
Using data from the 2018 National Financial Capability Study (NFCS), the main purpose of this study was to examine what factors are associated with mortgage delinquency among homeowners. This study also examined to what extent financial literacy plays a role ...
Can Blockchain-Supply Chain Announcements Create Shareholder Value? Evidence From An Event Study For International Initiatives,
2022
American University in Cairo
Can Blockchain-Supply Chain Announcements Create Shareholder Value? Evidence From An Event Study For International Initiatives, Alyaa Saleh
Theses and Dissertations
This study investigates how Blockchain based Supply chain (BC-SC) announcements impact the stock market performance of the announcing firms. Using a sample of 104 news and firm announcements between 2016 and July 2021, we conduct an international event study to determine the effect of BC-SC announcements on the market performance. We find that an overall significantly positive market reaction of 1.45% to all BC-SC announcements on the announcement day. In addition, we find that the stock market reaction slightly differs when different SC challenges are targeted by the announcing firm. When blockchain is used for traceability purposes, the market ...
Research On Financial Support For Scientific And Technological Innovation—Review And Prospect Of Development Of Financial Science And Technology In Past Ten Years,
2022
Institutes of Science and Development, Chinese Academy of Sciences, Beijing 100190, China
Research On Financial Support For Scientific And Technological Innovation—Review And Prospect Of Development Of Financial Science And Technology In Past Ten Years, Lu Zhao, Yu Cheng, Qi Zhang
Bulletin of Chinese Academy of Sciences (Chinese Version)
Since the 18th National Congress of the Communist Party of China (CPC), the central and local finance, in accordance with the requirements of President of the People's Republic of China Xi Jinping, gave full play to their functions, and introduced a series of policies and measures to support scientific and technological innovation, which has effectively promoted the development of science and technology in China. The article reviews the basic situation of financial support for scientific and technological innovation in the past ten years from nine aspects, and looks forward to the future development and reform of financial science and ...
Required Minimum Distribution (Rmd) Spreadsheet Calculators Based On The Secure Act Of 2019,
2022
University of Richmond
Required Minimum Distribution (Rmd) Spreadsheet Calculators Based On The Secure Act Of 2019, Tom Arnold, John H. Earl, Jr., Cassandra D. Marshall
Finance Faculty Publications
The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) of 2019 made significant changes to the required minimum distribution (RMD) schedule for individual retirement accounts (IRAs) and defined contribution retirement plans. Excel spreadsheet calculators are developed to calculate annual RMD cash flows throughout retirement for those who are retired and for those who are planning to retire. Unlike internet calculators, the spreadsheet calculators allow savings to earn monthly interest throughout retirement. Further, the calculators are easy to use and allow individuals to forecast long horizon RMD distributions for subsequent tax or reinvestment planning purposes.
Spring/Summer 2022,
2022
DePaul University
Spring/Summer 2022
Business Exchange
Business Education Reimagined; Scholarship Honors Legacy of Professor Sandra Shelton; Revised Bachelor’s in Business Degree Curriculum Debuts This Fall; School of Accountancy & MIS Names New Director; Sulin Ba Appointed Driehaus College of Business Dean; Real-World Consulting Projects Prepare Students for Careers; Alumnus Brian Ruben: “Paying It Forward Is the DePaul Way”
Simplified Portfolio Optimization Using Cramer’S Rule In Excel,
2022
University of Richmond
Simplified Portfolio Optimization Using Cramer’S Rule In Excel, Tom Arnold, Joseph Farizo, Terry D. Nixon
Finance Faculty Publications
The matrix algebra associated with finding minimum variance portfolio weights, mapping the efficient frontier, and determining the tangency portfolio weights is greatly simplified in Excel by applying Cramer’s Rule. Only a scant knowledge of linear algebra is necessary for producing a very intuitive presentation for a multi-asset portfolio. The technique is very easily replicated for an assignment or for providing a classroom resource.
Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing,
2022
Commonwealth Policy Coalition, University of Louisville Chapter
Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler
Commonwealth Policy Papers
Provided here is a policy solution from the backside of Kentucky bourbon and brewing to upcycle Kentucky’s “keystone” wastes and grow businesses in the process. Potential effects range from removing the bottleneck on bourbon production and producing GHG-friendly biogas to lowering the price of milk.This full whitepaper brief provides an incentive model for keystone wastes which have a provider and a use. It is equally applicable for policymakers or advocates wishing to place a policy incentive behind waste-to-product upcycling, businesses involved with methane sequestration & renewable biogas energy, and shifting regulatory and penalizing models of pollution into incentive model ...
Implementing A Micro-Business Internship Program In Dangriga, Belize,
2022
University of Arkansas, Fayetteville
Implementing A Micro-Business Internship Program In Dangriga, Belize, Shaadee Shojai
Management Undergraduate Honors Theses
Over the Summer, I was able to work with Peacework in Belize through the University of Arkansas. While I was unable to physically go to Belize due to the COVID-19 Pandemic, I feel that I was still able to learn about the culture, in both the casual and business workplace, as well as help the people of Dangriga. The goal of my project was to help consult with the Tourism Department of Dangriga to help develop their small business into businesses that were more appealing to tourists. Unfortunately, most people who own small businesses in Dangriga can’t support themselves ...
Comparing Actively Managed Mutual Fund Categories To Index Funds Using Linear Regression Forecasting And Portfolio Optimization,
2022
University of Arkansas, Fayetteville
Comparing Actively Managed Mutual Fund Categories To Index Funds Using Linear Regression Forecasting And Portfolio Optimization, Luke Weiner
Industrial Engineering Undergraduate Honors Theses
The global investment industry offers a wide variety of investment products especially for individual investors. One such product, index funds, which are younger than actively managed mutual funds, have typically outperformed managed funds. Despite this phenomenon, investors have displayed a tendency to continue investing in actively managed funds. Although only a small percentage of actively managed funds outperform index funds, the costs of actively managed funds are significantly higher. Also, managed fund performances are most often determined by their fund category such as growth or real estate. I wanted to answer the following question for individual investors: can we forecast ...
The Determinants Of Banking Regulation In The Mena Region,
2022
Universte Tunis el Manar, Faculte des Sciences Economiques et de Gestion
The Determinants Of Banking Regulation In The Mena Region, Hanene Ksiaa Dr, Mohamed Imen Gallali Professor
The Journal of Entrepreneurial Finance
Theoretical foundations in banks' response to capital settlement suggest that the systems proposed by Basel are not sound. It is conceivable that regulators will consider alternative approaches to enhance the safety and soundness of the banking system. The regulation includes several decrees and ratios; the areas of interest encompassing the areas are subject to principal component analysis (PCA).The paper aims to present a regulatory framework based on balance sheet ratios, such as Capital requirements (equity ratio; Tier 1 ratio; Total Equity/Net Loans; Total Equity/Deposits); for liquidity needs (liquidity/deposits; liquidity/total assets; liquidity/deposits and loans, and ...
Conway Properties Llc,
2022
University of Arkansas, Fayetteville
Conway Properties Llc, Cody Conway
Accounting Undergraduate Honors Theses
This thesis shows the business model for Conway Properties, LLC.
Accounting Internship Thesis - Koch Industries,
2022
University of Arkansas, Fayetteville
Accounting Internship Thesis - Koch Industries, Casey Rivero
Accounting Undergraduate Honors Theses
This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.
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.
An Evaluation Of Esg Funds And Their Performance,
2022
University of Arkansas, Fayetteville
An Evaluation Of Esg Funds And Their Performance, Mason Hook
Finance Undergraduate Honors Theses
Over the past decade, Environmental, Social, and Governance (ESG) oriented funds have seen a dramatic increase in inflows and many investors have chosen to replace traditional holdings with sustainable ones. Within 5 years, it is projected that ESG exchange traded funds and mutual funds will exceed $53 trillion. Many fund managers claim that ESG funds will outperform traditional funds in the long run. If this claim is accurate, many asset managers would have a fiduciary duty to invest in ESG products. While there is often a non-financial benefit to investing in ESG funds, this paper challenges the claim that they ...
How The Financial Services Industry Is Utilizing Social Media To Expand Their Client Base,
2022
University of Arkansas, Fayetteville
How The Financial Services Industry Is Utilizing Social Media To Expand Their Client Base, Kristen Stewart
Marketing Undergraduate Honors Theses
Social media is becoming an increasingly important aspect of all companies’ marketing strategies. It is almost imperative for companies to advertise through social media if they want to have a fair chance of reaching the younger generation. In fact, “the majority (97%) of Gen Z consumers say they now use social media as their top source of shopping inspiration; 65% say they use social media to find entertaining content; and 61% of them are specifically interested in watching more video content” (Kastenholz, 2021). This proves that social media can make a significant and lasting impact on a company’s success ...
Theranos: Case Study And Examination Of The Fraud Triangle,
2022
University of Arkansas, Fayetteville
Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings
Finance Undergraduate Honors Theses
Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).
In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with ...
How Corporate America Has Been Impacted By Remote Work,
2022
University of Arkansas, Fayetteville
How Corporate America Has Been Impacted By Remote Work, Jack Berg
Finance Undergraduate Honors Theses
This thesis evaluates how the new era of remote work has affected organizations and their employers. Specifically, it focuses on the effect remote work has had on productivity and revenue within companies, as well as the mental health and work-life balance implications it has had on employees. Furthermore, this analysis focuses on the history of remote work, how companies have had to adapt in recent years due to the COVID-19 pandemic and how remote work will look in post-COVID-19 times. In addition, all possibilities will be assessed to examine how efficient remote work is in the workplace.
Multiple resources were ...
How Student Athletes Can Profit From Their Name, Image, And Likeness Rights,
2022
University of Arkansas, Fayetteville
How Student Athletes Can Profit From Their Name, Image, And Likeness Rights, Ryan Bartholow
Finance Undergraduate Honors Theses
A new mixture of state laws and NCAA rules have provided athletes with varying degrees of new protections and opportunities to make money by selling their NIL rights (Murphy, 2021). However, these new NIL rights do not come with any sort of guide on how to begin making a profit. According to Christovich (2021), wealthy D-I schools have spent the past year building their NIL programs and hiring consultants to educate their athletes on the new NIL rules. There are many D-II and D-III schools that may not have the finances available to educate their athletes on how to return ...
Insomnovation – Natural Sleep Solutions Business Plan,
2022
University of Arkansas, Fayetteville
Insomnovation – Natural Sleep Solutions Business Plan, Nikolas Limperis
Finance Undergraduate Honors Theses
Currently, 70 million Americans suffer from some sort of sleep issues from trouble falling asleep, trouble staying asleep, and daytime drowsiness. However, the sleep solutions on the market today are either highly artificial or only address the symptoms of sleep issues rather than the underlying cause. This is what Insomnovation seeks to address. By providing supplementation to seven key vitamins and minerals, Insomnovation hopes to bring a natural solution to put the issue of sleep disorders to rest.