Accounting Commons^™

Advance Payments For Goods And Services, William J. Cozine, William R. Showfety

Tax Adviser

No abstract provided.

Tax Depreciation Reform-The Asset Depreciation Range (Adr) System On, Henry G. Wisniewski, William E. Parker

Tax Adviser

No abstract provided.

Bermuda Trust: Why And How, Julian S. Bush

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 2, Number 9, September 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Author Index-12 Months Ended August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: Western Region Irs-Cpa Liaison Meeting, Gordon T. Stine

Tax Adviser

No abstract provided.

Washington Report: Canadian Tax Reform: From A U.S. Viewpoint, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.

Professions At Work: Lawyers And Cpas: A Study Of Methods Of Practice, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning: How To Break Joint Ownership Of Real Estate Without Gift Tax, Byrle M. Abbin

Tax Adviser

No abstract provided.

Allocation And Apportionment Of Deductions Between U.S. And Foreign Source Income, Richard H. Kalish, Paul M. Bodner

Tax Adviser

No abstract provided.

Disproportionate Taxation Under Subchapter S There, Philip G. Johnson

Tax Adviser

No abstract provided.

Income Or Loss From Subchapter S Corporations - Effect On Shareholders, Richard L. Thomas

Tax Adviser

No abstract provided.

The Resource Characteristics Of Small And Medium-Sized Enterprises (Smes) And The Impact Of Platform Participation On Business Performance, Xue Tan

Dissertations and Theses Collection (Open Access)

Against the backdrop of deeply integrated digital and platform economies, the resource characteristics of small and medium-sized enterprises (SMEs) and platform participation’s impact on business performance have emerged as key interdisciplinary research focuses between strategic management and digital economy studies. Building upon the resource-based view (RBV) and dynamic capabilities theory (DCT), the study establishes a theoretical framework of “resource characteristics-platform participation-business performance.” It systematically examines the relationships and moderating mechanisms among SMEs’ resource endowment, platform embedding strategies, and performance outcomes.

The study adopts a mixed-method design, combining quantitative analysis with qualitative case studies. Using valid samples of 333 Chinese SMEs, …

Overview Of Obbba Tax Provisions For Individuals And Tax Form Implementation, Michelle S. Freeman, Health Mcconnell

Faculty Open Access Works

Excerpt:  

Legislation H.R. 1, P.L. 119-21, better known as the One Big Beautiful Bill Act (OBBBA), was signed into law by President Donald Trump on July 4, 2025. In some respects, this bill is a “Tax Cuts and Jobs Act 2.0” since it extends or permanently renews certain provisions from the original Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025. This article will address some highlights of the OBBBA and give a brief overview of the IRS’ first draft of some of the tax forms necessary for the bill’s implementation [...]

Discussion Of "Csr And Negative Corporate Events: The Moderating Role Of Managerial Overconfidence", Hye Sun Chang

Research Collection School Of Accountancy

Corporate social responsibility (CSR) refers to the notion that firms are accountable not only to shareholders but also to a broader set of stakeholders including customers, employees, creditors, and the communities in which they operate. Although CSR has long been part of corporate discourse, its prominence has grown with the rise of environmental, social, and governance (ESG) concerns. Today’s consumers and stakeholders are increasingly attentive to issues such as climate change, economic inequality, labor rights, and social justice, prompting firms to align their strategies with evolving societal expectations. Building on this increasingly salient backdrop, Chu et al. (2026), hereafter CCT, …

Does Generative Ai Facilitate Investor Trading? Early Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to provide early evidence on whether investors rely on generative artificial intelligence (GenAI) to perform professional tasks and the associated impact on stock price informativeness. We document a significant decline in stock trading volume during ChatGPT outages. The effect is stronger for firms with corporate news released immediately before or during the outages and for firms with higher ownership held by transient institutional investors. We then document declines in short-run price impact and return variance during the outage periods, consistent with reduced informed trading. Lastly, we document a positive effect of GenAI-assisted trading …

Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh

Research Collection School Of Accountancy

Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …

Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …

Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study, Binbin Chen

Dissertations and Theses Collection (Open Access)

The Chinese government prioritizes supply chain digital transformation. Pilot policies for supply chain digitalization will accelerate digital development across industrial and supply chains. While existing research offers substantial empirical evidence on supply chain digitalization, its impact on corporate innovation performance requires further investigation. Based on this, the study constructs a quasi-natural experiment using data from A-share listed companies and appropriate econometric models, demonstrating that supply chain digitalization significantly enhances corporate innovation performance. This effect is statistically and economically significant, providing a foundation for future research. The study also identifies the mechanisms through which supply chain digitalization improves corporate innovation performance, …

Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider

Research Collection College of Integrative Studies

This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1.    Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …

Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim

Research Collection School Of Accountancy

How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.

The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian, John F. Kalben

Tax Adviser

No abstract provided.

Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.

Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett

Tax Adviser

No abstract provided.

What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert

Tax Adviser

No abstract provided.