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Full-Text Articles in Business
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
International Tax Treaty And Withholding System (Itts), Shehroz Bolievich Yarkulov
International Tax Treaty And Withholding System (Itts), Shehroz Bolievich Yarkulov
Chancellor’s Honors Program Projects
No abstract provided.
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Chancellor’s Honors Program Projects
No abstract provided.
Ceo Serps: Are They Related To Firm Risk And Who Approves Them?, Colin D. Reid
Ceo Serps: Are They Related To Firm Risk And Who Approves Them?, Colin D. Reid
Doctoral Dissertations
This paper investigates whether CEO supplemental executive retirement plans (SERPs) are associated with firm risk. Sundaram and Yermack (2007) show that CEOs manage their firms more conservatively as their debt incentives increase. Using new executive compensation disclosures mandated by the SEC, I find a negative association between CEO SERPs and firm risk but only for unsheltered SERPs. I find that when a CEO SERP is protected by a lump sum payment or by a trust (i.e. sheltered), the negative association between SERPs and firm risk is greatly diminished and even eliminated in some models. Furthermore, I show that having a …
Competing Globally With Cost Accounting, Long Ho Kwan
Competing Globally With Cost Accounting, Long Ho Kwan
Chancellor’s Honors Program Projects
No abstract provided.