Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (1061)
- Business Administration, Management, and Operations (722)
- Marketing (570)
- Education (561)
- Arts and Humanities (442)
-
- Accounting (348)
- Finance and Financial Management (293)
- Technology and Innovation (261)
- Medicine and Health Sciences (258)
- Human Resources Management (227)
- Law (226)
- Economics (218)
- Leadership (217)
- Organizational Behavior and Theory (197)
- Higher Education (196)
- Physical Sciences and Mathematics (194)
- Tourism and Travel (188)
- Entrepreneurial and Small Business Operations (184)
- Public Affairs, Public Policy and Public Administration (171)
- Taxation (162)
- Sociology (156)
- Engineering (154)
- History (153)
- Management Information Systems (144)
- Sports Management (144)
- Business Analytics (143)
- Advertising and Promotion Management (134)
- Operations and Supply Chain Management (132)
- Business and Corporate Communications (128)
- Institution
-
- Kennesaw State University (324)
- University of Mississippi (173)
- Singapore Management University (165)
- University of North Alabama (128)
- Edith Cowan University (120)
-
- Universitas Indonesia (118)
- American Dental Association (99)
- Georgia Southern University (92)
- Morehead State University (79)
- Liberty University (76)
- The Beryl Institute (69)
- Technological University Dublin (65)
- University of Arkansas, Fayetteville (56)
- Sotheby's Institute of Art (55)
- Institute of Business Administration (49)
- Valparaiso University (49)
- Lindenwood University (48)
- UH2C Press (48)
- Old Dominion University (45)
- University of South Carolina (45)
- University of Tabuk (41)
- Zayed University (37)
- Al-Muthanna University (36)
- Brigham Young University (36)
- De La Salle University (36)
- City University of New York (CUNY) (35)
- Bowling Green State University (34)
- MMU Press (34)
- University of Dar es Salaam (33)
- University of Central Florida (32)
- Keyword
-
- University of North Alabama history (98)
- Leadership (70)
- Artificial Intelligence (66)
- Artificial intelligence (64)
- Leadership on campus (62)
-
- Marketing (53)
- University of North Alabama (48)
- Service (39)
- Generative AI (38)
- Lindenwood University (38)
- Press release (38)
- Sustainability (38)
- Trust (38)
- Student Organizations (37)
- Taxation -- Law and legislation -- United States (36)
- Communication (35)
- Consumer behavior (35)
- Patient experience (34)
- Miss UNA Pageant (33)
- Pageants in Alabama (33)
- Scholarships (33)
- Management (31)
- MAAB (27)
- Social media (27)
- Art business (26)
- AI (24)
- Business (24)
- Miss America Pageant (24)
- Pilgrimage (24)
- Miss Alabama Pageant (23)
- Publication
-
- Atlantic Marketing Association Proceedings (253)
- Documents (122)
- Research outputs 2022 to 2026 (119)
- Tax Adviser (109)
- Honors Theses (81)
-
- AMTP Proceedings 2026 (80)
- The Journal of the Michigan Dental Association (74)
- Patient Experience Journal (69)
- Research Collection Lee Kong Chian School Of Business (60)
- International Journal of Religious Tourism and Pilgrimage (56)
- Dissertations and Theses Collection (Open Access) (53)
- Doctoral Dissertations and Projects (52)
- Business Review (49)
- Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management) (48)
- Faculty Senate Records (47)
- University of Tabuk Journal for Humanities and Social Sciences (41)
- Archived Lindenwood Press Releases (38)
- All Works (37)
- Muthanna Journal of Administrative and Economics Sciences (36)
- The Journal of Values-Based Leadership (35)
- International Journal of Management, Finance and Accounting (34)
- Business Management Review (33)
- Dissertations (33)
- Faculty Publications (31)
- International Conference on Business and Management Research (ICBMR) (31)
- Journal of Cybersecurity Education, Research and Practice (31)
- Theses and Dissertations (30)
- MA in Art Business Dissertations (27)
- The Foundation Review (25)
- CMC Senior Theses (24)
- Publication Type
Articles 2821 - 2850 of 3643
Full-Text Articles in Business
An Evaluation Of Structural Gaps And Systemic Barriers In The Entrepreneurship Ecosystem, Iryna V. Lendel, Chloe Wieber, Molly Schnoke
An Evaluation Of Structural Gaps And Systemic Barriers In The Entrepreneurship Ecosystem, Iryna V. Lendel, Chloe Wieber, Molly Schnoke
Upjohn Institute Technical Reports
This comprehensive study of Dayton, Ohio’s minority entrepreneurial ecosystem was supported by the Ewing Marion Kauffman Foundation. Based on a multi-year research effort and in-depth interviews with business support organizations (BSOs) and ecosystem stakeholders, the study examines how Dayton’s extensive network of entrepreneurial services supports minority and underrepresented entrepreneurs, identifies persistent gaps, and documents how the ecosystem has evolved amid COVID-19 disruptions, declining federal funding, and shifting approaches to diversity, equity, and inclusion. The study highlights strengths such as well-built early-stage support and collaborative service networks, alongside challenges including limited later-stage business assistance, fragmented entry points, misaligned performance metrics, and …
The Advantages Of Saudi Arabia’S Fixed Exchange Rate Regime For Inflation Control: An Econometric And Empirical Analysis, Rodrigo Bochner
The Advantages Of Saudi Arabia’S Fixed Exchange Rate Regime For Inflation Control: An Econometric And Empirical Analysis, Rodrigo Bochner
Arab Economic and Business Journal
Since 1986, Saudi, has maintained a fixed exchange rate, pegging the Saudi Riyal (SAR) to dollar at SAR 3.75/USD. This stabilizing domestic prices, and promoting macroeconomic stability in an oil-dependent and economy exposed to volatile global commodity prices and international shocks. This paper provides a assessment of the fixed exchange rate’s advantages for inflation control. Leveraging a dataset spanning 1980–2025 and econometric tools— Ordinary Least Squares (OLS), Vector Error Correction Models (VECM), Autoregressive Distributed Lag (ARDL) techniques, and GARCH models—this study identifies the causal channels and measures the peg’s impact on inflation dynamics, with a review of literature, confirming that …
Equity Fund Monthly Report, February 2026, Archway Investment Fund
Equity Fund Monthly Report, February 2026, Archway Investment Fund
Archway Investment Fund
No abstract provided.
To Hold Or Sell Breeding Cattle In The Rangelands, Department Of Primary Industries And Regional Development, Western Australia
To Hold Or Sell Breeding Cattle In The Rangelands, Department Of Primary Industries And Regional Development, Western Australia
Animal production and livestock factsheets
In a dry season where feed, water and finances are limited, removing less productive animals as soon as possible is a good option. This will free up feed for more productive animals and help preserve ground cover.
This page provides some of the information and a process for making decisions about holding or selling breeding cattle.
Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah
Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah
Business Administration
In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …
From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin
From Amateurism To Open Markets: The Ncaa's Reckoning With Antitrust Lawsuits, Jesse Giffin
William & Mary Business Law Review
Throughout the 2000s the National College Athletic Association (NCAA) has been the subject of many high-profile antitrust lawsuits regarding the financial restrictions imposed on student athletes. The aftermath of some of the most recent decisions has given athletes new ways to earn compensation while competing in college athletics. In House v. NCAA, another historic antitrust lawsuit against the NCAA, the Court for the Northern District of California was tasked with deciding whether student athletes can be paid directly for their athletic performance. By comparing these NCAA antitrust lawsuits with other blockbuster antitrust cases such as the Microsoft antitrust case, …
Mastering The First Year Of Ownership, Amrita Patel Dds
Mastering The First Year Of Ownership, Amrita Patel Dds
The Journal of the Michigan Dental Association
This column provides a reflective look at the first year of dental practice ownership, describing it as a mix of exhilaration and pressure. It highlights the importance of transitioning from a clinical mindset to one focused on financial clarity, cash flow variability, and team dynamics. The author discusses the necessity of developing efficient systems to resolve bottlenecks and understanding the patient base on a deeper level. The piece emphasizes that leadership confidence grows through action and adjustment.
J Mich Dent Assoc February 2026
J Mich Dent Assoc February 2026
The Journal of the Michigan Dental Association
Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.
The February 2026 (Volume 108, No. 2) issue of the Journal is published in a digital format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.
This issue includes feature articles on Risk Management and 2025 Servant Leadership as well as a clinical reprint …
Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang
Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang
Research Collection School Of Accountancy
We examine whether the SEC’s XBRL-formatted financial reporting mandate allows investors to better process public financial information, reducing the extent to which managers learn private information from stock price. We find a significant decrease in the investment-price sensitivity for firms that started to file their 10-Ks in an XBRL format, consistent with a reduction in the cost of information processing crowding out private information in stock price. We also find that the decrease in the investment-price sensitivity associated with XBRL adoption is more pronounced for firms with higher business and information complexity and for firms with higher incentives for managers …
Female Ceos And Esg Visual Expressions, Ziming Guo, Beng Wee Goh, Dan Li, Yuan Wang
Female Ceos And Esg Visual Expressions, Ziming Guo, Beng Wee Goh, Dan Li, Yuan Wang
Research Collection School Of Accountancy
Prior studies have shown that women possess unique personality traits that cause them to communicate differently than men do. Hence, we investigate whether the presence of female CEOs affects the use of visual expressions in a firm’s ESG report (“ESG visual expressions”). Using detailed disclosure data from ESG reports in China, we find that firms with female CEOs use more ESG visual expressions. This result is stronger when the firm prioritizes ESG performance, when the female CEO is more powerful, and when there are more women on the top management team. ESG visual expressions are also positively associated with the …
Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang
Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang
Research Collection School Of Accountancy
Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …
Re-Thinking The Composition Of The Business School Faculty, Michael A. Carrillo, Arthur Kraft, John Kraft
Re-Thinking The Composition Of The Business School Faculty, Michael A. Carrillo, Arthur Kraft, John Kraft
Business Faculty Articles and Research
Since the 1990s, the faculty of U.S. colleges and universities has shifted from a workforce dominated by full-time tenured and tenure-track positions to one in which contingent appointments predominate. According to the American Association of University Professors, contingent faculty grew from about 47 percent of the national workforce in 1987 to roughly two- thirds by 2021 (AAUP, 2023). Business schools faced the same pressures, including cost constraints, a shortage of doctorally qualified faculty, ranking competition, and revised accreditation standards, but they responded differently. Drawing on two decades of faculty data from 180 AACSB-accredited business schools and a subsample of 54 …
Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara
Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara
Accounting, Finance, Information Systems, and Business-Law Faculty Publications and Presentations
Using recently developed proxies for firm-level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh’s core prediction that investor attention is associated with less managerial manipulation, we find that firm-level political risk, serving as a proxy for investor attention, is positively associated with manipulative earnings management, using both accruals and real activities. The results are robust to alternative proxies for political risk and earnings manipulation, various techniques addressing endogeneity concerns, and subsamples of firms with different earnings manipulation incentives. Moreover, we find that the negative relation between earnings manipulation and subsequent operating performance …
Perceptions Of Game-Based Assessments: The Role Of Test Takers' Occupational Background, Marie L. Ohlms, Klaus G. Melchers, Filip Lievens
Perceptions Of Game-Based Assessments: The Role Of Test Takers' Occupational Background, Marie L. Ohlms, Klaus G. Melchers, Filip Lievens
Research Collection Lee Kong Chian School Of Business
Game-based assessments (GBAs) have become increasingly popular in personnel selection. However, research on perceptions of GBAs has yielded mixed results, highlighting the need to explore variables that may shape perceptions of GBAs. Therefore, we examined whether test takers' occupational background and other person-related characteristics (i.e., gender, age, video game usage, openness to experience) are associated with their perceptions of GBAs. N = 179 individuals from technical and social occupational backgrounds rated their perceptions of GBAs and non-gamified tests. We found that GBAs were generally rated more positively than non-gamified tests in terms of organizational attractiveness, behavioral intentions toward the organization, …
The Distinctiveness Effect: How Cross-Country Dissimilarities Influence Governance Decisions, Ilya Cuypers, Gokhan Ertug, Niels G. Noorderhaven, Korcan Kavusan
The Distinctiveness Effect: How Cross-Country Dissimilarities Influence Governance Decisions, Ilya Cuypers, Gokhan Ertug, Niels G. Noorderhaven, Korcan Kavusan
Research Collection Lee Kong Chian School Of Business
Transaction cost theory is one of the most commonly used theories to explain how firms govern their economic activities. In the context of cross-border collaborations, transaction cost theory proposes that dissimilarities between the partners’ home countries, which constitute a key source of behavioral uncertainty, affect how collaborations are governed (i.e. whether firms opt for equity joint ventures or non-equity alliances). Although many firms are likely to face more than one dimension of dissimilarity—for example, in terms language and religion, as well as culture—studies in transaction cost theory typically focus on how each source of dissimilarity impacts governance choices independently, in …
The Asymmetric Effects Of Posting An Online Review On Future Spending And The Dark Side Of Solicitations, Hulya Karaman
The Asymmetric Effects Of Posting An Online Review On Future Spending And The Dark Side Of Solicitations, Hulya Karaman
Research Collection Lee Kong Chian School Of Business
Motivated by the prevalence of online review creation and solicitation, this paper examines whether posting an online review impacts the reviewer’s future spending on the reviewed brand. Identifying the causal effects of posting an online review is challenging because reviewers self-select into posting, making it an endogenous decision. I overcome this challenge by using randomized online review solicitations as an instrument for the endogenous treatment variable of posting an online review and establish that doing so decreases the average future spending by the reviewers on the reviewed brand. Additionally, I show that soliciting customers to post increases their propensity to …
Information Sharing Within Institutional Investor Networks, Wei Ting Loh
Information Sharing Within Institutional Investor Networks, Wei Ting Loh
Research Collection School Of Accountancy
This study examines whether information sharing occurs within institutional investor networks. I identify networks of institutional investors who share common investments and find that in-network investors earn significantly higher returns than other investors of the same firm, suggesting that valuable private information is shared within these networks. I also find that ownership by investor networks is associated with speedier price discovery and incorporation of more firm-specific news in prices, consistent with information sharing facilitating efficient price formation. In addition, ownership by network investors is associated with higher information risk as reflected in the probability of informed trading and market liquidity. …
The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou
The Impact Of Innovation Belief On Strategic Product R&D, Yan Zhou
Dissertations and Theses Collection (Open Access)
In highly uncertain innovation scenarios characterized by long R&D cycles and high risks, how to continuously drive enterprises to develop market-competitive blockbuster products has become a critical issue of shared concern in both practice and academia. Existing research has mostly explained differences in blockbuster product R&D from perspectives such as resource allocation, organizational structure, or institutional incentives, while paying insufficient attention to cognitive and belief factors at the individual level. Based on this, this paper introduces the psychological and cognitive variable of "innovative belief" to systematically examine its impact mechanism on blockbuster product R&D capability.
Taking the R&D team of …
Market Culture And Innovation Acceptance In Fire Safety Products: The Moderating Role Of Perceived Market Regulation, Xu Zhang
Dissertations and Theses Collection (Open Access)
Against the backdrop of continuously rising global fire safety standards and ongoing technological iteration in fire protection products, whether innovative fire protection products can be effectively accepted by the market has become a critical issue influencing the returns on firms’ innovation investments and the high-quality development of the industry. Existing studies have predominantly explored innovation diffusion mechanisms from the perspectives of technological attributes or organizational factors, while paying relatively limited attention to market culture as a contextual factor, as well as to the differentiated role that government regulation may play in this process. Based on this, this study takes institutional …
How Do I Avoid Burning Out My Staff?, Jodi Schafer Sphr, Shrm-Scp
How Do I Avoid Burning Out My Staff?, Jodi Schafer Sphr, Shrm-Scp
The Journal of the Michigan Dental Association
This column details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.
20 Things You Should Never Say To A Patient, Richard H. Madow Dds
20 Things You Should Never Say To A Patient, Richard H. Madow Dds
The Journal of the Michigan Dental Association
This feature article details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.
Endorsed Programs News, Reva Darling
Endorsed Programs News, Reva Darling
The Journal of the Michigan Dental Association
This Endorsed news section outlines several financial and operational resources endorsed by the MDA to support dental practices. It highlights practice financing through Bank of America, significant savings on credit card processing with Best Card, and AI-driven marketing trends via ProSites Additionally, the news features the MDA Medicare Educational Seminar and wealth management services offered by DBS Investment Advisers. These programs are designed to enhance practice efficiency and provide professional guidance for dentists at all career stages.
How The Dental Workforce Personifies Servant Leadership, William Chase Dds, Maom
How The Dental Workforce Personifies Servant Leadership, William Chase Dds, Maom
The Journal of the Michigan Dental Association
This feature article explores various leadership styles, identifying servant leadership as the most relevant model for dental professionals. The author connects servant leadership to emotional intelligence (EI), detailing how traits like empathy, self-awareness, and active listening empower clinicians to build trusting patient relationships. By dedicating themselves to high standards of care and maintaining respect for patients, dental teams personify trusted providers. The feature encourages dentists to view themselves as leaders and oral health counselors.
How Much Could You Save Using Mda Services Endorsed Vendors?, Reva Darling
How Much Could You Save Using Mda Services Endorsed Vendors?, Reva Darling
The Journal of the Michigan Dental Association
This column details the financial advantages of utilizing MDA-endorsed vendors to improve practice profitability. It explains the vetting process performed by volunteers to ensure vendors offer meaningful discounts and vetted solutions. The source highlights specific services, such as PPO fee negotiation, dental marketing, and insurance verifications, which can save a practice over $58,000 annually. By leveraging collective bargaining, members gain access to revenue-boosting solutions without exhaustive trial-and-error searching.
Ethnic Dissimilarity, Ethnic Status, And Organizational Embeddedness: Climate For Inclusion As Double-Edged Sword, Debjani Ghosh, Jorge A. Gonzalez, Daan Van Knippenberg, Richard A. Rodriguez
Ethnic Dissimilarity, Ethnic Status, And Organizational Embeddedness: Climate For Inclusion As Double-Edged Sword, Debjani Ghosh, Jorge A. Gonzalez, Daan Van Knippenberg, Richard A. Rodriguez
Management Faculty Publications
Ethnic dissimilarity to coworkers puts individuals’ social embeddedness at work under pressure. We consider this issue from the perspective of a moderating influence of climate for inclusion in the relationship between ethnic dissimilarity and organizational embeddedness. We argue that, whereas it may seem straightforward that climate for inclusion would be associated with a weaker negative influence between ethnic dissimilarity and organizational embeddedness, team climate for inclusion is a double-edged sword. Taking the status associated with ethnic groups into account, we propose that the status equality implied by climate for inclusion has differential effects for members of high ethnic status and …
Cyber Science Education Meets Healthcare Technology, Angela Spencer
Cyber Science Education Meets Healthcare Technology, Angela Spencer
Journal of Cybersecurity Education, Research and Practice
The research investigates how cyber science education combines with healthcare technology during the digital age to resolve a fundamental research gap in these two advancing areas. A combined approach utilizing extensive surveys and detailed interviews evaluates the functionality of learning platforms as well as cybersecurity measures and potential uses of emerging virtual reality (VR) and augmented reality (AR) tools to improve both educational and clinical environments. The research document describes its methodologies thoroughly while. The research documents multiple quantitative and qualitative results before performing its analysis, which leads to strategy development for digit. The researchers worked to find ways that …
Are Cities Losing Innovation Advantages? Online Versus Face-To-Face Interactions, Ruben Gaetani, Naqun Huang, Jing Li, Yanmin Yang
Are Cities Losing Innovation Advantages? Online Versus Face-To-Face Interactions, Ruben Gaetani, Naqun Huang, Jing Li, Yanmin Yang
Research Collection School Of Economics
How did COVID-19 affect the innovation advantages of dense locations? Using data on the universe of U.S. patent applications, we find that the density premium in the production of novel inventions declined by 18.5%-22.9% in 2020-2021 relative to its pre-pandemic level. Smartphone data on local mobility suggest that the drop in the frequency of local interactions can explain a significant portion of this effect. While COVID-19 resulted in a temporary setback in the innovation advantages of dense locations, the role of urban density in facilitating the exchange and recombination of ideas is unlikely to be persistently replaced by online communication.
2026 February, Morehead State University. Office Of Communications & Marketing.
2026 February, Morehead State University. Office Of Communications & Marketing.
Morehead State Press Release Archive, 1961 to the Present
Press releases for February of 2026.
Leadership Styles And Their Impact On Employee Engagement, Commitment, And Satisfaction In Non-Profit And For-Profit Organizations, Laure-Ann Swaby
Leadership Styles And Their Impact On Employee Engagement, Commitment, And Satisfaction In Non-Profit And For-Profit Organizations, Laure-Ann Swaby
JWU Dissertations & Theses
As organizations face challenges in sustaining retention and development, they must analyze and implement strategies to strengthen their workforce (Hassanein & Özgit, 2022). Employees are a company's greatest asset; without them, production would halt, as their knowledge, skills, and abilities drive organizational performance and operations (Chunhui et al., 2004; Gallup, 2023). Sturm and Vera (2011) showed that employees tend to be less committed when factors such as desired leadership styles, engagement, and job satisfaction are negative within an organization. Over the past decade, turnover has increased significantly, imposing financial challenges to organizations across both the non-profit and for-profit sectors (McCrory …
Structuring A Practice Sale: The Basics, Daniel Schulte Jd
Structuring A Practice Sale: The Basics, Daniel Schulte Jd
The Journal of the Michigan Dental Association
This legal column provides an overview of the basic structures involved in selling a dental practice. It distinguishes between equity interest sales, which often favor sellers through capital gains treatment and liability transfers, and asset sales, which buyers generally prefer to avoid liabilities and gain tax depreciation benefits. The author discusses the role of a Letter of Intent, the importance of due diligence, and professional valuation, urging practitioners to assemble a team of specialized legal and financial advisors.