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2025

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Articles 4531 - 4560 of 6424

Full-Text Articles in Business

Is Apparent Relief For R&D Limited Partnerships Short Lived?, Kevin H. Begley, Brad D. Broberg Apr 2025

Is Apparent Relief For R&D Limited Partnerships Short Lived?, Kevin H. Begley, Brad D. Broberg

Tax Adviser

No abstract provided.


Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca Apr 2025

Valuing Amortizable Intangible Assets: Are They Being Wasted?, Nicholas M. Florio, Frank J. Lagreca

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 17, Number 8, August 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 8, August 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Irs Practitioner Policies, Kenneth F. Thomas, James S. Clark, Leonard Podolin Apr 2025

Washington Report: Tax Division Comments On Irs Practitioner Policies, Kenneth F. Thomas, James S. Clark, Leonard Podolin

Tax Adviser

No abstract provided.


Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz Apr 2025

Current Use Of Tax Planning Software In Cpa Firms, Leslie L. Mccormick, Kevin M. Misiewicz

Tax Adviser

No abstract provided.


Timing Considerations In Making Accounting Changes, Lawrence D. Maples Apr 2025

Timing Considerations In Making Accounting Changes, Lawrence D. Maples

Tax Adviser

No abstract provided.


Tax Clinic, Robert M. Rosen Apr 2025

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.


Claiming Rental Losses And Rolling Over Gain On Principal Residences, Thomas L. Dickens, Richard A. White Apr 2025

Claiming Rental Losses And Rolling Over Gain On Principal Residences, Thomas L. Dickens, Richard A. White

Tax Adviser

No abstract provided.


Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia Apr 2025

Sec. 704(B) Final Regulations Pose “Substantial” Interpretation Problems, Philip J. Wiesner, Donald J. Massoglia

Tax Adviser

No abstract provided.


Corporate Governance And Environmental Citizenship In Global Hospitality: A Cross-National Empirical Study, Leonard A. Jackson Apr 2025

Corporate Governance And Environmental Citizenship In Global Hospitality: A Cross-National Empirical Study, Leonard A. Jackson

Faculty Articles

The hospitality industry’s global reach and resource-intensive operations have placed it under growing scrutiny for environmental impact. This empirical study examines how corporate governance influences corporate environmental citizenship (CEC) among eight major hotel companies across North America, Europe, and Asia from 2020 to 2023. Drawing on agency, stakeholder, institutional, and legitimacy theories, the study hypothesizes that stronger governance—measured by board independence, separation of CEO and Chair roles (non-duality), and ownership concentration—positively relates to environmental performance. A panel dataset of 32 firm-year observations is analyzed using regression models. The results show that higher board independence and greater ownership concentration are associated …


The Tax Adviser, Volume 17, Number 7, July 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 7, July 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants Apr 2025

Subject Index: 12 Months Ended June 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Planning For An Installment Redemption Of A Shareholder’S Stock Under Sec. 302(B)(3), L. Stephen Cash, Thomas L. Dickens Apr 2025

Planning For An Installment Redemption Of A Shareholder’S Stock Under Sec. 302(B)(3), L. Stephen Cash, Thomas L. Dickens

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad Apr 2025

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson Apr 2025

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Blended Annual Rate Of Rev. Rul. 86-17 And Prop. Regs. Sec. 1.7872-13(A), Kenneth N. Orbach Apr 2025

Blended Annual Rate Of Rev. Rul. 86-17 And Prop. Regs. Sec. 1.7872-13(A), Kenneth N. Orbach

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 17, Number 6, June 1986, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 17, Number 6, June 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Tax Practice Management: Tax Return Calendar And Control System: Keeping Track Of Your Clients’ Returns, Harvey Tabin Apr 2025

Tax Practice Management: Tax Return Calendar And Control System: Keeping Track Of Your Clients’ Returns, Harvey Tabin

Tax Adviser

No abstract provided.


Taxation Of Boot In Reorganizations, Edward J. Schnee, Karen S. Hreha Apr 2025

Taxation Of Boot In Reorganizations, Edward J. Schnee, Karen S. Hreha

Tax Adviser

No abstract provided.


Tax Clinic, Richard M. Glennon Apr 2025

Tax Clinic, Richard M. Glennon

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson Apr 2025

Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Analysis Of The Final Regulations Under Sec. 704(B), Bradley G. Hoskins, David R. Bower Apr 2025

Analysis Of The Final Regulations Under Sec. 704(B), Bradley G. Hoskins, David R. Bower

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.