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2025

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Full-Text Articles in Business

Is Complexity Virtuous?, Ryan Elmore, Jack Strauss Nov 2025

Is Complexity Virtuous?, Ryan Elmore, Jack Strauss

Business Information and Analytics: Faculty Scholarship

(Kelly et al., 2024) show that increasing complexity in linear models, with potentially thousands of predictors, is "virtuous". Their work contradicts the dogma of model selection, including the Principles of Parsimony and Occam's Razor. They find that when the number of predictors far exceeds the number of observations, the bias-variance trade-off breaks down, the variance declines, and the Sharpe ratio increases. In the context of ridge regression, we find that very high complexity coupled with large penalty terms (excessive shrinkage) generate forecasts that converge to a rolling window of past returns. For example, we show the past twelve-month moving average …


The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon Nov 2025

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.


Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr. Nov 2025

Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Don J. Summa Nov 2025

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.


Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger Nov 2025

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart Nov 2025

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.


Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes Nov 2025

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.


Using The Cash Method Of Tax Accounting, Paul Farber Nov 2025

Using The Cash Method Of Tax Accounting, Paul Farber

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Nov 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder Nov 2025

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.


Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Conglomerates And Convertibles, Randolph W. Thrower Nov 2025

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon Nov 2025

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.


Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr. Nov 2025

Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Don J. Summa Nov 2025

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.


Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger Nov 2025

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Nov 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder Nov 2025

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.


Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Conglomerates And Convertibles, Randolph P. Thrower Nov 2025

Conglomerates And Convertibles, Randolph P. Thrower

Tax Adviser

No abstract provided.


Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart Nov 2025

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.


Using The Cash Method Of Tax Accounting The, Paul Farber Nov 2025

Using The Cash Method Of Tax Accounting The, Paul Farber

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Does Employees’ Meaningfulness Of Work Mediate The Link Between Their Cognitive Diversity And Creative Process Engagement?, Mohammad Tamzid Hossain, Sabrin Sultana, Salma Begum, Md. Sahidur Rahman, Md. Aftab Uddin Nov 2025

Does Employees’ Meaningfulness Of Work Mediate The Link Between Their Cognitive Diversity And Creative Process Engagement?, Mohammad Tamzid Hossain, Sabrin Sultana, Salma Begum, Md. Sahidur Rahman, Md. Aftab Uddin

Management Dynamics

This study aims to investigate how employees' cognitive diversity affects their creative process engagement, with a focus on the role of their meaningfulness of work as a mediator in this connection. A survey was used with a quantitative method to collect responses from 207 employees of small, medium, and large service and manufacturing businesses in Bangladesh that were registered with the Chittagong Chamber of Commerce and Industry. The collected data were then analyzed using Smart PLS 4 to evaluate the hypotheses and examine the mediating effect of the study. The findings reveal that employees’ cognitive diversity has a significant impact …


Do Growth Partnerships Improve Early-Stage Startup Performance? An Investigation Into Revenue Growth, Operational Efficiency, And Investor Attraction, Brendan P. Drew Nov 2025

Do Growth Partnerships Improve Early-Stage Startup Performance? An Investigation Into Revenue Growth, Operational Efficiency, And Investor Attraction, Brendan P. Drew

Faculty Curated Undergraduate Works

This research investigates how teaming up with seasoned advisors affects young startups’ success, judged by sales gains, smoother operations, or drawing in backers. New companies tend to spark innovative ideas and hiring, but a sizable chunk fails before standing on their own. Weak planning, tight funds, or struggling to impress investors usually spell trouble early on. While programs like startup boosters got loads of attention in past reports, deeper ongoing alliances - where founders partner firsthand with outside mentors, are still barely touched upon in scholarly work.

The study uses both numbers and personal views, pulling data from eight new …


Risk Exposure And Stakeholder Oversight In College Sports: Lessons From A Lightning Incident, John J. Miller Dr., Jason W. Lee Dr., Elizabeth A. Gregg, Jeffrey F. Levine Nov 2025

Risk Exposure And Stakeholder Oversight In College Sports: Lessons From A Lightning Incident, John J. Miller Dr., Jason W. Lee Dr., Elizabeth A. Gregg, Jeffrey F. Levine

The COSMA Journal

The management of collegiate athletic events increasingly demands systematic approaches to risk identification, assessment, and mitigation, yet risk management education within athletics remains inconsistent. As a result, athletic directors, coaches, and facility managers frequently lack the formal preparation necessary to design and implement effective risk management policies, thereby exposing institutions to operational disruption and legal liability. Severe weather events, particularly lightning storms, underscore the importance of integrating legal principles such as duty of care, premises liability, and foreseeability into institutional planning. This case study, based on a real-life incident, shows that athletic administrators, often with limited formal training in risk …


The Great Divide – A New Leader, A New Identity? Examining A Mascot Controversy And The Role Of The New Coach In School Rebranding, Jason W. Lee, Elizabeth A. Gregg, John J. Miller Nov 2025

The Great Divide – A New Leader, A New Identity? Examining A Mascot Controversy And The Role Of The New Coach In School Rebranding, Jason W. Lee, Elizabeth A. Gregg, John J. Miller

The COSMA Journal

Divisive school imagery can significantly impact academic branding while raising ethical concerns. In the presented case study, issues such as those encountered by Marty Lundy, a newly hired head football coach, are addressed as he faces divisive imagery at his new school. As Marty is aware of the divisive nature of his school's imagery, he must navigate the challenge of balancing the school's tradition and community heritage with the need to promote a welcoming environment and address the potential impact on the school's reputation. Consequently, this case study encourages examining various brand communication and ethical strategies necessary for addressing such …