Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Arenas; Local finance; Stadiums – Design and construction; Stadiums – Economic aspects; Stadiums – Finance (1)
- Behavioral intentions (1)
- Benefit plan (1)
- Compliance (1)
- Corporations (1)
-
- Desarrollo económico (1)
- Disclosure in accounting (1)
- Going public (1)
- Income tax (1)
- Indonesia (1)
- Infraestructura tributaria (1)
- Investment analysis (1)
- Laws (1)
- Listing (1)
- OPEB liability (1)
- Post-employment (1)
- Prices (1)
- Psychology (1)
- SFAS 106 (1)
- Securities (1)
- Social sciences (1)
- Stocks (1)
- Taxpayers (1)
- Valuation (1)
Articles 1 - 5 of 5
Full-Text Articles in Business
An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays
An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays
Doctoral Dissertations
The purpose of this study was to analyze variables that potentially affect taxpayers' attitudes about income tax compliance. Phase one of the study focused on the relationships between four groups of variables and ethical perceptions of compliance behaviors. The four groups of variables follow: demographic variables such as age, education, and household income; personal characteristic variables such as idealism, relativism, conservatism, and religiosity; situational variables including an overall attitude about paying federal income taxes and impressions of the effectiveness of a number of law changes intended to make the IRS more responsive; and, consequential variables comprised of five dimensions of …
Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala
Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala
UNLV Theses, Dissertations, Professional Papers, and Capstones
During the course of the 1990s cities across the country opted to expend public monies at record levels on stadium and arena construction. The focus of this paper will be an examination of whether or not spending public money on private athletic facilities is justifiable. For the purpose of this paper “justifiable” will mean; that the overall economic benefit to the community can be clearly and quantifiably demonstrate to have a net positive economic impact on the community while benefiting all socio-economic elements of the community at large. The types of facilities that this paper will examine are arenas and …
Infraestructura Tributaria Sinónimo De Decaimiento Empresarial, José Eurípides Rincón Báez
Infraestructura Tributaria Sinónimo De Decaimiento Empresarial, José Eurípides Rincón Báez
Contaduría Pública
No abstract provided.
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Doctoral Dissertations
The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.
The theoretical backbone of this study was traced back to the …
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Accounting Information And The Underpricing Of Indonesian Initial Public Offerings, Tatang Ary Gumanti
Theses: Doctorates and Masters
The purpose of this study is to examine the relation between accounting measures of total firm risk and the magnitudes of IPO initial returns. The existing explanations of the underpricing of lPO's suggests that the extent of underpricing is positively related to ex ante uncertainty about the issues. This study argues that accounting risk measures are related to the ex ante uncertainty. Since ex ante uncertainty is positively related to IPO underpricing, accounting risk measures are also arguably related to IPO underpricing. An event methodology is employed in this study. Five accounting risk measures are examined: financial leverage, operating leverage, …