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Articles 451 - 480 of 18896
Full-Text Articles in Entire DC Network
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 …
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 …
Whys And Hows Of Tax Writing, Jerome K. Pescow
Discount Obligations And The Foreign Investor, Alfred H. Wells
Discount Obligations And The Foreign Investor, Alfred H. Wells
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 4, Aril 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 4, Aril 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Clinic, Peter Elder
Private Foundations And Tax Reform: Mandatory Income And Corpus Distributions, William J. Lehrfeld
Private Foundations And Tax Reform: Mandatory Income And Corpus Distributions, William J. Lehrfeld
Tax Adviser
No abstract provided.
Simplifying The Operation Of Sec. 367, Robert T. Cole
Simplifying The Operation Of Sec. 367, Robert T. Cole
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Trusting Ai In Finance: The Role Of Psychological Traits And Ai Literacy In Shaping User Behaviour Toward Robo-Advisors, Sukma Aini
The South East Asian Journal of Management
Research Aims: This study investigates the influence of psychological traits, risk tolerance, trust propensity, and AI literacy on trust in robo-advisors and subsequent financial behaviour within Indonesia’s expanding fintech landscape.
Design/Methodology/Approach: Data were collected through a survey of 235 Indonesian users with prior robo-advisor experience, and the hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM).
Research Findings: The results revealed that risk tolerance, trust propensity, and AI literacy significantly predicted financial behaviour, both directly and indirectly, through their positive effects on trust in AI. Trust emerged as a central mediating mechanism, particularly for trust propensity and AI …
Working With The Irs: Are Punched Cards And Magnetic Tapes Tax Records? - Irs Says Yes, Martin B. Roberts
Working With The Irs: Are Punched Cards And Magnetic Tapes Tax Records? - Irs Says Yes, Martin B. Roberts
Tax Adviser
No abstract provided.
Tax Advantages In Joint Ventures Of Corporate Partners--How It Works, William E. Neuhauser
Tax Advantages In Joint Ventures Of Corporate Partners--How It Works, William E. Neuhauser
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 1, January 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 1, January 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Working With The Irs: A Model For A Sound Tax: Cyclical Filing For Individual Income Tax Returns, Charles A. Nickerson, Earl F. Davis
Working With The Irs: A Model For A Sound Tax: Cyclical Filing For Individual Income Tax Returns, Charles A. Nickerson, Earl F. Davis
Tax Adviser
No abstract provided.
Tax Reform For Goodwill, B. Kenneth Sanden
The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 12, December 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz
Jeopardy And Termination Assessments The Laing Case And The Tax Reform Act Of 1976, Philip J. Harmelink, Nancy E. Shurtz
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 9, September 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Accountants And The Irs Summons: Recent Developments, Michael I. Saltzman
Accountants And The Irs Summons: Recent Developments, Michael I. Saltzman
Tax Adviser
No abstract provided.
Corporate Social Responsibility (Csr) In The Digital Age: How Technology-Enabled Social Responsibility Initiatives Influence Competitive Advantage And Financial Performance In U.S. Insurance, Blessing Chidiebere Uwakwe, James N. Mohs
Corporate Social Responsibility (Csr) In The Digital Age: How Technology-Enabled Social Responsibility Initiatives Influence Competitive Advantage And Financial Performance In U.S. Insurance, Blessing Chidiebere Uwakwe, James N. Mohs
Accounting Faculty Publications
This study examines the relationship between Corporate Social Responsibility (CSR) activities and financial performance among publicly-traded insurance companies in the United States. As CSR evolves from voluntary ethical practice to strategic business imperative, understanding its financial implications becomes crucial for corporate decision-making and stakeholder value creation. This research employed a comprehensive literature-based analysis, synthesizing data from academic meta-analyses, industry sustainability reports, SEC filings, and investor sentiment surveys spanning 2022-2024. The study analyzed financial performance metrics, stock market reactions to CSR announcements, and institutional investor perceptions across major U.S. insurance firms including AIG, Prudential, MetLife, Swiss Re, Allianz, Munich Re, State …
The Tax Adviser, Volume 7, Number 8, August 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 8, August 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Implications Of Accounting For Inflation, Lawrence C. Phillips
Tax Implications Of Accounting For Inflation, Lawrence C. Phillips
Tax Adviser
No abstract provided.
Esops As Financing Vehicles: Dilution Aspects, Marc P. Blum
Esops As Financing Vehicles: Dilution Aspects, Marc P. Blum
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 7, Number 6, June 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 6, June 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
The Tax Adviser, Volume 7, Number 4, April 1976, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 7, Number 4, April 1976, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Taxation Of Professional Sports Teams, Steven Braun, Michael Pusey
Taxation Of Professional Sports Teams, Steven Braun, Michael Pusey
Tax Adviser
No abstract provided.
Social Security - Its Place In Our Tax And Retirement Systems, James E. Wheeler
Social Security - Its Place In Our Tax And Retirement Systems, James E. Wheeler
Tax Adviser
No abstract provided.
Insurance Expirations: Goodwill Or Not?, James R. Wegge Jr.
Insurance Expirations: Goodwill Or Not?, James R. Wegge Jr.
Tax Adviser
No abstract provided.