Business Commons^™

Treatment Of Split Gifts Under The ’76 Act, Alan Mitchell, Ralph Switzer

Tax Adviser

No abstract provided.

Ka Mua, Ka Muri—Walking Backwards Into The Future: Revitalizing Indigenous Economies And Economies Of Well-Being, Suzie Greenhalgh, Jason Mika, Christopher Alcantara, Shaun Awatere, Kendon Bell, Kiri Dell, Donn L. Feir, Dustin Frye, Diane Jarvis, Taryn Kong, Kirsten Maclean, Cathy Robinson, Chellie Spiller, Rachel M. Wolfgramm, Emma Woodward

Indigenous Business & Public Administration

The concept of and desire for well-being economies are rising in prevalence as traditional business paradigms are questioned and alternative framings are being sought. Indigenous peoples, their economies, and their approach to business can provide a rich source of learning to enable and help facilitate a transition to economies of well-being. As Indigenous peoples are emerging from their colonial pasts, they are becoming more empowered to make investment choices, use business models, and form partnerships grounded in their worldviews, which are often well aligned with a well-being economy.

In this paper, we note some of the obstacles Indigenous economies have …

Investigating Techonomy: The Multilevel Effect Of R&D Investment On Economic Performance, Rae Yule Kim

Department of Marketing Faculty Scholarship and Creative Works

We live in an era where research and development (R&D) innovation shapes the future of humanity. However, mixed results regarding the return on investment in R&D, as measured by national-level indicators, often leave policymakers uncertain about the long-term benefits of such investments. Ideally, R&D investments should yield returns by influencing key economic indicators. This study explores the multilevel effects of R&D investment on national economic performance, focusing on its secondary impacts on stock market valuation, industry value added, and patent activity, with attention to country characteristics such as technological advancement. In general, R&D investment is positively associated with GDP. For …

In Loving Memory: Mrs. Sue Spellmann, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Bank Stocks And Roosevelt’S Bank Holiday, Marc Weidenmier, Angela Vossmeyer, Nathan Stella, Oncel Aldanmaz

Business Faculty Articles and Research

Roosevelt’s Bank Holiday in March 1933 aimed to halt bank runs and implement licensing for banks. Using a new hand-collected daily database, we examine how bank stocks and bond markets responded to this sweeping regulation. We find that New York City banks saw significant negative abnormal returns, while Chicago banks experienced positive returns, highlighting regional differences in perceptions of the policy. Corporate bond yields fell by 1.4 percentage points, lowering interest rates. Our findings show how markets reacted differently across regions and asset classes to this critical intervention.

Falling Short In The Digital Age: Evaluating The Performance Of Data Center Etfs, Davinder K. Malhotra, Ivar Kirkhorn, Frank Ragone

School of Business Faculty Papers

This study evaluates the performance of U.S. data center Exchange-Traded Funds (ETFs) relative to major equity and technology benchmarks, using monthly returns from January 2000 through December 2024, with particular emphasis on the COVID-19 period and the subsequent post-vaccine era. Data center ETFs have not provided better risk-adjusted returns even though they are often advertised as access points to the digital economy. Digital infrastructure demand increased through the pandemic but did not improve the performance of these funds which stayed weak across both traditional and conditional multi-factor asset pricing models. These ETFs struggle with asset selection and market timing proficiency, …

08.11.2025 Ored Connect, Liz Williamson

ORED Newsletter

F and A rates

ORED Research Reception

NSF Audit Final Resolution and Compliance Updates

The Tax Adviser, Volume 9, Number 7, July 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index 12 Months Ended June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Tax Division Comments On Single Level Of Appeal, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Intrafamily “Sale” For Notes: Irs Vs. T.C., Gerald I. Carp

Tax Adviser

No abstract provided.

Tax Treatment Of Start-Up Costs, W. E. Seago

Tax Adviser

No abstract provided.

’76 Act Estate Tax Changes Affecting Closely Held Business Interests, Carl E. Wilkinson

Tax Adviser

No abstract provided.

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.

Allocation And Apportionment Of Research And Development Expenditures Under Regs. Sec. 1.861-8, Leonard W. Rothschild Jr.

Tax Adviser

No abstract provided.

Implementing “Xinshimin” : Challenges In China’S Inclusive Financial Policy, Yongyi Zhao

Lingnan Theses (Doctoral degree)

This thesis investigates the implementation challenges of the “xinshimin” policy in China, focusing on its inclusive financial aspects. While previous reports have noted obstacles in its execution, this study delves into the underlying factors contributing to its inadequate implementation. Drawing insights from policy implementation theories, including Hill’s implementation study and Howlett, Tosum, and Qian’s policy process style theory, this research connects various aspects of policy implementation, such as the policy-making process, performance measurement and monitoring, inter-organizational relations, frontline workers’ behaviors, and dynamic implementation context.

The study employs a qualitative methodology, which took place in Guangzhou in the years 2022 and …

Balancing Act: Corporate Governance And Biodiversity Conservation In Extractive Sector, Ammad Ahmed, Hoa Luong, Abiot Tessema

All Works

Extractive industries such as mining and oil extraction drive habitat loss, soil erosion, water pollution, and biodiversity decline. While prior research has examined corporate environmental performance in these sectors, little is known about how internal governance mechanisms, particularly equitable shareholder treatment, relate to biodiversity outcomes. Drawing on legitimacy theory, which holds that fair treatment signals genuine commitment to societal expectations, strengthens a firm's social license, and motivates environmental stewardship, this study examines whether equitable shareholder practices promote biodiversity conservation. Using US and Canadian extractive firms from 2006 to 2020, we find that fair shareholder treatment is positively associated with better …

The Tax Adviser, Volume 9, Number 6, June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: The Effect Of The Freedom Of Information And Privacy Acts On Irs Enforcement Deputy, Kenneth F. Thomas, William R. Stromsem, William E. Williams

Tax Adviser

No abstract provided.

Viewpoint: Irs Information Returns Program, James I. Owens

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Sec. 119 After Kowalski, William F. Jordan

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.