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Full-Text Articles in Business

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.


Washington Report, Kenneth F. Thomas, Carol B. Ferguson Apr 2025

Washington Report, Kenneth F. Thomas, Carol B. Ferguson

Tax Adviser

No abstract provided.


Dra Expands The Innocent Spouse Provisions, John Zimmerman Apr 2025

Dra Expands The Innocent Spouse Provisions, John Zimmerman

Tax Adviser

No abstract provided.


Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr Apr 2025

Tax Treatment Of Videocassettes: An Unresolved Dilemma In A Booming Business, David M. Maloney, David B. Barr

Tax Adviser

No abstract provided.


Tax Clinic, Stuart R. Josephs Apr 2025

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.


Minimizing The Self-Employment Tax, Alan D. Campbell Apr 2025

Minimizing The Self-Employment Tax, Alan D. Campbell

Tax Adviser

No abstract provided.


Simplified Employee Pensions: An Alternative To Qualified Plans, Labh S. Hira Apr 2025

Simplified Employee Pensions: An Alternative To Qualified Plans, Labh S. Hira

Tax Adviser

No abstract provided.


Athletic Attendance Research, Emily E. Mousso Apr 2025

Athletic Attendance Research, Emily E. Mousso

Research and Creativity Symposium

Athletics play a significant role in college communities, providing entertainment, camaraderie, and purpose for students and fans alike. This study examines attendance trends at University of Mary Washington (UMW) home softball games, analyzing factors that may influence spectator turnout. Using a dataset spanning from 2015 to 2024, this research explores attendance numbers in relation to variables such as temperature, time of game, day of the week, opponent type, and UMW’s win percentage. A linear regression analysis conducted in IBM SPSS identified temperature and day of the week as the only statistically significant factors impacting attendance, with p-values of 0.007 and …