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Articles 61 - 90 of 408
Full-Text Articles in Business
Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.
Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.
Dale H Shao
The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …
European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams
Colin C Williams
Is Say On Pay All About Pay? The Impact Of Firm Performance, Jill E. Fisch, Darius Palia, Steven Davidoff Solomon
Is Say On Pay All About Pay? The Impact Of Firm Performance, Jill E. Fisch, Darius Palia, Steven Davidoff Solomon
Steven M. Davidoff Solomon
The Dodd-Frank Act of 2010 mandated a number of regulatory reforms including a requirement that large U.S. public companies provide their shareholders with the opportunity to cast a non-binding vote on executive compensation. The “say on pay” vote was designed to rein in excessive levels of executive compensation and to encourage boards to adopt compensation structures that tie executive pay more closely to performance. Although the literature is mixed, many studies question whether the statute has had the desired effect. Shareholders at most companies overwhelmingly approve the compensation packages, and pay levels continue to be high. Although a lack of …
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams
Colin C Williams
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic
Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic
Colin C Williams
Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa
Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa
Lance A Compa
No abstract provided.
Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa
Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa
Lance A Compa
[Excerpt] In this talk I want to trace the development of the field and how international labour law has taken root in five areas: 1) trade legislation (namely, the US and EU Generalized System of Preferences), 2) trade agreements, 3) international organizations, 4) corporate social responsibility, and 5) lawsuits in national courts. In each, I try to give one or two examples of how international labour law works in practice. But first, some background on the international labour law field and my involvement with it.
Tackling Undeclared Work In Southeast Europe: Knowledge-Informed Policy Responses, Colin C. Williams
Tackling Undeclared Work In Southeast Europe: Knowledge-Informed Policy Responses, Colin C. Williams
Colin C Williams
Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov
Colin C Williams
Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers
Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers
Colin C Williams
Illegitimate Economic Practices In Bulgaria: Findings From A Representative Survey Of 2,005 Citizens, Colin C. Williams, Junhong Yang
Illegitimate Economic Practices In Bulgaria: Findings From A Representative Survey Of 2,005 Citizens, Colin C. Williams, Junhong Yang
Colin C Williams
Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams
Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams
Colin C Williams
Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn
Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn
Corey Lee Wrenn, PhD
No abstract provided.
Illegitimate Economic Practices In Fyr Macedonia, Colin C. Williams, Slavko Bezeredi
Illegitimate Economic Practices In Fyr Macedonia, Colin C. Williams, Slavko Bezeredi
Colin C Williams
In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker
In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker
Anne Tucker
A startup's path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees' incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal - the goal of good - the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore …
Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim
Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim
D. Gordon Smith
No abstract provided.
“Lucy In The Sky With Diamonds”: Airline Liability For Checked-In Jewelry, Eloisa Rodriguez-Dod
“Lucy In The Sky With Diamonds”: Airline Liability For Checked-In Jewelry, Eloisa Rodriguez-Dod
Eloisa C Rodríguez-Dod
It is expected that when you arrive at an airport you most likely will have to check in a bag or two. What is not expected, however, is that someone would rummage through your baggage and take your belongings. Unfortunately, this happens frequently. A passenger packs her jewelry in her luggage, checks that luggage in, boards her flight, and never sees that jewelry again. Once she discovers the missing jewelry, her options for recovering the loss are quite limited. This article examines the history and current state of the law regarding airline liability for passengers’ lost belongings on domestic as …
Information Technology Ethics: A Research Framework, Richard V. Mccarthy, Leila Halawi, Jay E. Aronson
Information Technology Ethics: A Research Framework, Richard V. Mccarthy, Leila Halawi, Jay E. Aronson
Leila A. Halawi
Information technology has become so pervasive that opportunities for abuses abound. IT Ethics has taken on increasing importance as the size and complexity of IT issues continues to grow. This paper outlines a research framework to analyze: Do significant ethical differences exist amongst undergraduate and graduate MIS students?
Ethical Attitudes Of Business Information Systems Students: An Empirical Investigation, Leila Halawi, Silva Karkoulian
Ethical Attitudes Of Business Information Systems Students: An Empirical Investigation, Leila Halawi, Silva Karkoulian
Leila A. Halawi
This paper discusses attitudes toward ethical issues in information systems. Approximately 150 subjects were drawn from two populations: full-time undergraduate business information systems students and full-time master’s students. The subjects read a subset of six ethical scenarios. Hypotheses were tested for significant differences between the undergraduate students’ beliefs and those of graduate students, and female and male students who responded to the same scenarios.
Evaluation Of Ethical Issues In The Knowledge Age: An Exploratory Study, Leila Halawi, Richard V. Mccarthy
Evaluation Of Ethical Issues In The Knowledge Age: An Exploratory Study, Leila Halawi, Richard V. Mccarthy
Leila A. Halawi
Unethical information technology (IT) conduct is estimated to cost billions of dollars in deficits for enterprises. Included in this unethical behavior are issues associated with the knowledge age. Many IT ethics concerns do not have guidelines that are well recognized or broadly accepted. This study will explore the ethical perception of a diverse group of knowledge workers. It will also examine the effects of deterrents, individual factors and external variables to determine if there are noted differences in ethical perceptions that can be explained by these variables.
Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr.
Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr.
Kenneth Ayotte
This article provides a framework for analyzing side agreements in corporate bankruptcy, such as intercreditor and “bad boy” agreements. These agreements are controversial because they commonly include a promise by one party to remain silent – to waive some procedural right they would otherwise have under the Bankruptcy Code – at potentially crucial points in the reorganization process. Using simplified examples, we show that side agreements create benefits in some instances, but parties to a side agreement may have incentive to contract for specific performance or excessive stipulated damages that impose negative externalities on non-parties to the agreement. A promise …
Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer
Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer
Marilyn Fischer
This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.
Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer
Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer
Marilyn Fischer
Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …
Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer
Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer
Marilyn Fischer
As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …
Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess
Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess
Jonathan A. Hess
Ethics are in vogue in the 1990s America. Concerns for ethical behavior pervade almost every aspect of our lives and work. This trend has not been unnoticed by the American business community. In fact, many businesses have taken current ethical concerns and tried to put them into action. In some cases, the action has been out of necessity or self-interest, as in the case of companies hurt by an unethical reputation or companies forced to implement ethics programs because of legal indictments. But some companies are taking a proactive stance toward ethics without external pressure.
As these businesses strive to …
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm
Joseph Castellano
The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …
The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose
The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose
Deborah Archambeault
Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to improve" personal …
Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny
Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny
Lucian Zelazny
This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.
The U.S. State Of Nevada Consumes A Disproportionate Share Of U.S. Securities And Exchange Commission Regulatory Resources, Anthony J. Cataldo Ii, Thomas Miller, Lori Fuller, Brian J. Halsey
The U.S. State Of Nevada Consumes A Disproportionate Share Of U.S. Securities And Exchange Commission Regulatory Resources, Anthony J. Cataldo Ii, Thomas Miller, Lori Fuller, Brian J. Halsey
Thomas Miller
No abstract provided.
Trusteed Individual Retirement Accounts - Risk Management & Client Benefits In The Wake Of Clark V. Rameker, Brian J. Halsey, Julie D. Pfaff, Jennifer C. Halsey
Trusteed Individual Retirement Accounts - Risk Management & Client Benefits In The Wake Of Clark V. Rameker, Brian J. Halsey, Julie D. Pfaff, Jennifer C. Halsey
Brian Halsey
No abstract provided.