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Full-Text Articles in Business

Spin-Off Of Owner-Occupied Real Estate And The Proposed Sec. 355 Regs., Jerry Marty Aug 2025

Spin-Off Of Owner-Occupied Real Estate And The Proposed Sec. 355 Regs., Jerry Marty

Tax Adviser

No abstract provided.


Tax Clinic, Albert B. Ellentuck Aug 2025

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.


Tax-Free Income With Warrants, Leonard J. Almquist Aug 2025

Tax-Free Income With Warrants, Leonard J. Almquist

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 9, September 1978, American Institute Of Certified Public Accountants Aug 2025

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

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended August 1978, American Institute Of Certified Public Accountants Aug 2025

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

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended August 1978, American Institute Of Certified Public Accountants Aug 2025

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

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: House-Passed Capital Gains Reductions— An Explanation, Kenneth F. Thomas, William R. Stromsem Aug 2025

Washington Report: House-Passed Capital Gains Reductions— An Explanation, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Charities Begin At The Irs: The Forms And Substance Of Their Regulation, Alvin D. Lurie Aug 2025

Charities Begin At The Irs: The Forms And Substance Of Their Regulation, Alvin D. Lurie

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Aug 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Effects Of Alternative Assumptions On Leveraged Lease Rates Of Return, Robert Capettini, Philip J. Harmelink Aug 2025

Effects Of Alternative Assumptions On Leveraged Lease Rates Of Return, Robert Capettini, Philip J. Harmelink

Tax Adviser

No abstract provided.


Implications Of The Supreme Court’S Decision In Frank Lyon, Heny W. Schmidt Jr., Michael Raddie Aug 2025

Implications Of The Supreme Court’S Decision In Frank Lyon, Heny W. Schmidt Jr., Michael Raddie

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 8, August 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 8, August 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended July 1978, American Institute Of Certified Public Accountants Aug 2025

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

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended July 1978, American Institute Of Certified Public Accountants Aug 2025

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

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Proposals To Modify Carryover Basis, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division Aug 2025

Washington Report: Tax Division Comments On Proposals To Modify Carryover Basis, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Merits Of Incorporating The Athlete, Martha A. Van De Ven, Steven A. Kauffman Aug 2025

Merits Of Incorporating The Athlete, Martha A. Van De Ven, Steven A. Kauffman

Tax Adviser

No abstract provided.


Effect Of Informal Marital Separations On Personal Income Taxation, Carol S. Bruch Aug 2025

Effect Of Informal Marital Separations On Personal Income Taxation, Carol S. Bruch

Tax Adviser

No abstract provided.


Political Education By Charities - Sorting Out The Irs Position, Mark B. Weinberg Aug 2025

Political Education By Charities - Sorting Out The Irs Position, Mark B. Weinberg

Tax Adviser

No abstract provided.


Tax Clinic, Herbert J. Lerner Aug 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Treatment Of Split Gifts Under The ’76 Act, Alan Mitchell, Ralph Switzer Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

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 Aug 2025

08.11.2025 Ored Connect, Liz Williamson

ORED Newsletter

F and A rates

ORED Research Reception

NSF Audit Final Resolution and Compliance Updates