Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- AIS (1)
- Accounting (1)
- Accounting -- Study and teaching (Higher) (1)
- Accounting Education (1)
- Accounting Recruitment (1)
-
- African American accountants -- Education (Higher). African American accountants -- Employment. Accounting -- Study and teaching. (1)
- Automation (1)
- Baumol effects (1)
- Baumol's cost disease (1)
- Big Data (1)
- Bowen effects (1)
- Bowen's revenue theory (1)
- China (1)
- Chinese company data (1)
- Comovement (1)
- Corporate goverance (1)
- Cost models (1)
- Data Analytics (1)
- Deferred tax assets (1)
- Diversity (1)
- Geographic (1)
- IAS 36 (1)
- Insurgencies (1)
- Investments. Stocks. (1)
- Laffer curve (1)
- Managerial accounting -- Study and teaching. (1)
- Militias (1)
- Productivity (1)
- Public and private universities (1)
- Rationality (1)
- Publication
- Publication Type
Articles 1 - 13 of 13
Full-Text Articles in Business
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
Southern University College of Business E-Journal
While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Southern University College of Business E-Journal
The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Will More Technology In Accounting Become Another Barrier To Attracting And Retaining Black Students To The Profession?, Darlene Booth-Bell, Kristen E. Broady, Axsel Brown
Southern University College of Business E-Journal
Automation in the form of drones, machine learning, computer vision, robotic process automation, artificial intelligence, and robotic software applications will continue to increase productivity and reduce the need for some workers. While there may not be an immediate reduction in accounting professionals, data analytics has begun to shift the primary skill sets needed for accountants in the United States and abroad. In this paper, we identify and discuss the main challenges the profession faces in attracting black students to the profession. Additionally, we present a theoretical discussion of the challenge of ensuring that as more accounting work moves from traditional …
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker
Southern University College of Business E-Journal
The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin
Southern University College of Business E-Journal
We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Southern University College of Business E-Journal
We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
Electronic Dissertations and Theses
Recently, there has been a notable increase in the number of accounting graduates entering the management accounting sector of the accounting profession. This increase is so significant that the percentage of accounting graduates pursuing careers in management accounting is almost equal to the percentage seeking employment in public accounting. Despite this trend, however, most undergraduate programs are geared toward preparing students for careers in public accounting. So that undergraduate accounting students are better prepared for careers as management accountants, this study recommends that a management accounting concentration be incorporated into undergraduate accounting curricula. Courses for this concentration were developed following …
The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris
The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris
Electronic Dissertations and Theses
In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the …
An Analysis Of Preparedness And Qualifications Of Historically Black Colleges And Universities' Accounting Gradautes [!] Employed In Corporate America, Brandy Alexander
An Analysis Of Preparedness And Qualifications Of Historically Black Colleges And Universities' Accounting Gradautes [!] Employed In Corporate America, Brandy Alexander
Electronic Dissertations and Theses
Historically black colleges and universities have been accused of not producing a quality education to accountants entering Corporate America. Attributes corporate recruiters look for in employment candidates include leadership, communication, and technical abilities. There has also been continuous concern if corporations are willingly hiring HBCD graduates because of qualifications or just filling the affirmative action quota. In order to determine the preparation and qualification HBCD's provided their accounting graduates, I designed a survey targeting accounting graduates of predominately black populated institutions currently employed in the corporate world . Fifty-two accountants representing twenty-one corporations and eleven HBCDs participated in the survey …
A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson
A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson
Electronic Dissertations and Theses
It often takes very little to make the difference between financial failure and success, but in times of extreme market volatility, even the relatively sophisticated investor can sometimes be caught off guard. People cannot afford to ignore their investments. Without a coordinated strategy, it can be difficult to build an effective investment portfolio that meets individual financial needs. As an individual investor, it is important to evaluate each investment in the context of the overall objectives. A fundamental key to being successful when building a stick investment portfolio is understanding the history of the stock market. This makes investors aware …
A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson
A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson
Electronic Dissertations and Theses
Over the last five years, a number of professional accounting organizations have continued to complain about the quality of accounting education that is being taught at numerous colleges and universities. Many of the textbooks that are being used in accounting curriculum are believed to be a hindrance to quality accounting education. Textbooks, such as those used for Intermediate and Advanced accounting are extremely thick. There has been some debate over whether or not certain topics that are currently being taught to accounting students should be eliminated. In order to find out which accounting topics were necessary for success industry, I …
Southern University Business Majors Understanding The Stock Market, Edwin W. Lawrence
Southern University Business Majors Understanding The Stock Market, Edwin W. Lawrence
Electronic Dissertations and Theses
This study analyzes the amount of knowledge that the business students at Southern University obtained concerning the stock market. The study reveals that while many students feel that it is important to understand the stock market, when considering their major, the majority feel that they are not as well versed on the stock market as they should be. A random sampling was performed in order to draw conclusions about the business students and to determine just how many students are knowledgeable of the stock market.