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- Bid-ask spread (1)
- Casualty and Theft Loss (1)
- Corporate social disclosure (1)
- Education Tax Credits (1)
- Effectiveness (1)
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- Efficiency (1)
- Employee Business Expenses (1)
- Firm-size effect (1)
- IFRS (1)
- Information asymmetry (1)
- Investment Property (1)
- Judgment quality (1)
- Offshoring (1)
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- Sale of a Residence (1)
- Stakeholder theory (1)
- Tax Case Study (1)
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- The Nevada Effect (1)
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- U.S. Securities and Exchange Commission (SEC) trading suspensions (1)
- XBRL reporting (1)
Articles 1 - 8 of 8
Full-Text Articles in Business
Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar
Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar
Accounting Faculty Publications
In this exploratory study we investigate the impact of the implementation of IFRS on corporate social disclosures (CSD) within the context of stakeholder theory. We measure the level of CSD in annual reports using a disclosure instrument based on the United Nations Conference on Trade and Development report “Guidance on Corporate Responsibility Indicators in Annual Reports”. We find that IFRS adoption had a differential effect on CSD based on a firm's institutional setting i.e., the stakeholder–management relationship prevalent in their institutional environment. Firms in the stakeholder countries did not have a significant change in the level of CSD following the …
Building And Testing A Portfolio Of Marijuana Stocks: Why U.S. Sec Trading Suspensions Might Cause Some To Crash Before (Or After) Reaching New High, Anthony J. Cataldo Ii, Thomas Miller, Glenn S. Soltis, Brian J. Halsey
Building And Testing A Portfolio Of Marijuana Stocks: Why U.S. Sec Trading Suspensions Might Cause Some To Crash Before (Or After) Reaching New High, Anthony J. Cataldo Ii, Thomas Miller, Glenn S. Soltis, Brian J. Halsey
Accounting Faculty Publications
No abstract 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
Accounting Faculty Publications
No abstract provided.
The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy
The Marriage Tax: A Social And Fiscal Policy Reversal For U.S. Family Taxation, Anthony J. Cataldo Ii, Kevin E. Flynn, John S. Dejoy
Accounting Faculty Publications
No abstract provided.
The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby
The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby
Accounting Faculty Publications
This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.
Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby
Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby
Accounting Faculty Publications
Information released in XBRL is intended to improve the quality and accessibility of SEC filings, leading to less information asymmetry in the equity market. Research findings on the effects of XBRL on information asymmetry in the US., however, are mixed. Kim et al. (2012) reports that XBRL reduces information asymmetry while Blankespoor et al. (2012) reports that XBRL increases information asymmetry. In contrast to these prior studies, we report that the answer as to whether XBRL affects information asymmetry is matter of firm size. In this study we examine shifts in two measures of information asymmetry for early adopters of …
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Accounting Faculty Publications
We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of …
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
Accounting Faculty Publications
No abstract provided.