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The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein Dec 2025

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …


Marketcrafters: The 100-Year Struggle To Shape The American Economy, Jay Nathan Dec 2025

Marketcrafters: The 100-Year Struggle To Shape The American Economy, Jay Nathan

Journal of Global Awareness

No abstract provided.


Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska Dec 2025

Trustworthy Ai: Prohibited Practices, Ethical Principles, And The Identification Of Problems, Anna Karmańska

Journal of Global Awareness

The following considerations arise from the study of texts of documents of a legal nature and from the author’s judgments. They do not present the results of the author’s own empirical research; however, they constitute a factual study that is important for their undertaking in the next step. Having given concern but also hopes for AI, the author focuses her attention on issues that, not only in her opinion, have a strong bearing on the preservation of humanity in a digital environment and at the same time with technocratic features. These issues (prohibited practices, high-risk systems, and ethics) related to …


Notes From The Editor, Jay Nathan Dec 2025

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.


Letter From The Editor, Jay Nathan Dec 2025

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.


The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper Dec 2025

Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Dec 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster Dec 2025

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster

Tax Adviser

No abstract provided.


Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett Dec 2025

Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett

Tax Adviser

No abstract provided.


Commissioner Responds To Criticisms Of Irs, Donald C. Alexander Dec 2025

Commissioner Responds To Criticisms Of Irs, Donald C. Alexander

Tax Adviser

No abstract provided.


Best Integrated Writing Fall 2025 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Tracy Smith, Kristie Mckiernan Dec 2025

Best Integrated Writing Fall 2025 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Tracy Smith, Kristie Mckiernan

Best Integrated Writing

Best Integrated Writing includes excellent student writing from Integrated Writing courses taught at Wright State University.


Olivia Faulkner Kirtley [Inducte 2018], American Accounting Association Dec 2025

Olivia Faulkner Kirtley [Inducte 2018], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Homelessness Among Utah Women: A 2025 Update, Robyn C. Blackburn, Susan R. Madsen Dec 2025

Homelessness Among Utah Women: A 2025 Update, Robyn C. Blackburn, Susan R. Madsen

Marketing and Strategy Faculty Publications

In 2025, the total number of Utah residents experiencing homelessness on any given night grew to 4,584,1 up from 3,131 in 20202 (a 46.4% increase), as reported in our 2022 research snapshot3 on this topic, and an 18.0% increase from 2024.4 According to The Office of Homeless Services under the Utah Department of Workforce Services, the number of people who accessed homelessness services in Utah sometime during the year grew 27.2% between 2021 and 2025, from 24,0375 to 30,578 individuals.6 Homelessness continues to remain a concern for many Utah women and families, and it …


Norton Moore Bedford [Inducted 1988], American Accounting Association Dec 2025

Norton Moore Bedford [Inducted 1988], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Lord Henry Alexander Benson [Inducted 1984], American Accounting Association Dec 2025

Lord Henry Alexander Benson [Inducted 1984], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Sidney Davidson [Inducted 1983], American Accounting Association Dec 2025

Sidney Davidson [Inducted 1983], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Elmer Boyd Staats [Inducted 1981], American Accounting Association Dec 2025

Elmer Boyd Staats [Inducted 1981], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Maurice Moonitz [Inducted 1979], American Accounting Association Dec 2025

Maurice Moonitz [Inducted 1979], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Howard Irwin Ross [Inducted 1977], American Accounting Association Dec 2025

Howard Irwin Ross [Inducted 1977], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


John William Queenan [Inducted 1976], American Accounting Association Dec 2025

John William Queenan [Inducted 1976], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Leonard Paul Spacek [Inducted 1975], American Accounting Association Dec 2025

Leonard Paul Spacek [Inducted 1975], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Martin Trueblood [Inducted 1974], American Accounting Association Dec 2025

Robert Martin Trueblood [Inducted 1974], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


John Lansing Carey [Inducted 1968], American Accounting Association Dec 2025

John Lansing Carey [Inducted 1968], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Perry Empey Mason [Inducted 1964], American Accounting Association Dec 2025

Perry Empey Mason [Inducted 1964], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Paul Franklin Grady [Inducted 1964], American Accounting Association Dec 2025

Paul Franklin Grady [Inducted 1964], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Lloyd Morey [Inducted 1963], American Accounting Association Dec 2025

Lloyd Morey [Inducted 1963], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.