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Articles 841 - 870 of 34265
Full-Text Articles in Entire DC Network
Washington Report: Canadian Tax Reform: From A U.S. Viewpoint, Gilbert Simonetti Jr.
Washington Report: Canadian Tax Reform: From A U.S. Viewpoint, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Mario P. Borini
Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston
Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston
Tax Adviser
No abstract provided.
Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner
Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner
Tax Adviser
No abstract provided.
Disproportionate Taxation Under Subchapter S There, Philip G. Johnson
Disproportionate Taxation Under Subchapter S There, Philip G. Johnson
Tax Adviser
No abstract provided.
Income Or Loss From Subchapter S Corporations - Effect On Shareholders, Richard L. Thomas
Income Or Loss From Subchapter S Corporations - Effect On Shareholders, Richard L. Thomas
Tax Adviser
No abstract provided.
The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan
Dissertations and Theses Collection (Open Access)
Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.
The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …
Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell
Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell
Faculty Open Access Works
Excerpt:
Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Research Collection School Of Accountancy
Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …
Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim
Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim
Research Collection School Of Accountancy
How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.
Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang
Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang
Research Collection School Of Accountancy
In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …
Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang
Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang
Research Collection School Of Accountancy
Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider
Research Collection College of Integrative Studies
This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1. Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …
The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Tax Adviser
No abstract provided.
Whys And Hows Of Tax Writing, Jerome K. Pescow
Distributions In Partial Liquidation, John A. Miller
Distributions In Partial Liquidation, John A. Miller
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Tax Adviser
No abstract provided.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Tax Clinic, Paul Farber
Private Foundations And Tax Reform: Mandatory Foundation Distributions And Problems As A Grantee, William J. Lehrfeld
Private Foundations And Tax Reform: Mandatory Foundation Distributions And Problems As A Grantee, William J. Lehrfeld
Tax Adviser
No abstract provided.
Multiple Corporations: A Surprising Interpretation Of Sec. 1563(A)(2) In Temporary Regulations, Jerome B. Libin, George R. Abramowitz
Multiple Corporations: A Surprising Interpretation Of Sec. 1563(A)(2) In Temporary Regulations, Jerome B. Libin, George R. Abramowitz
Tax Adviser
No abstract provided.