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Articles 1351 - 1380 of 39879
Full-Text Articles in Accounting
Washington Report: New Tax Legislation: Piggyback Rides, Bows And Arrows, And Other Diversions, Gilbert Simonetti Jr.
Washington Report: New Tax Legislation: Piggyback Rides, Bows And Arrows, And Other Diversions, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Significant Recent Developments Concerning Stock Options, Daniel F. Kruger, Benson J. Chapman
Significant Recent Developments Concerning Stock Options, Daniel F. Kruger, Benson J. Chapman
Tax Adviser
No abstract provided.
Tax Clinic, William T. Diss
Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin
Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin
Tax Adviser
No abstract provided.
Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless
Taxpayer Assistance And The Tax Practitioner, Raymond F. Harless
Tax Adviser
No abstract provided.
Addressing Declining Enrollments In The Accounting Program With A Program Partners Campaign, Steve Hall, Sarah Borchers, Matt Bjornsen, Landon Lueshen
Addressing Declining Enrollments In The Accounting Program With A Program Partners Campaign, Steve Hall, Sarah Borchers, Matt Bjornsen, Landon Lueshen
Mountain Plains Business Conference
Like other accounting programs, the Accounting program at the University of Nebraska at Kearney has experienced declining enrollments. Faculty addressed this problem by creating the Accounting Program Partners.
The Program Partners campaign benefits the partners and the Accounting program. The firm pays $2,500 to be a partner. Benefits include access to students through Beta Alpha Psi, inclusion in visits students make to firms, etc. One half of the money raised is used for scholarships that target business students without an emphasis and campuswide undecided students.
Number of majors in our accounting program has increased 40% in two years.
The Operational Impact Of Chief Information Officers: Evidence From A Two-Stage Least Squares Approach, Nicholas Jasa, Linh Le, Anh Ta
The Operational Impact Of Chief Information Officers: Evidence From A Two-Stage Least Squares Approach, Nicholas Jasa, Linh Le, Anh Ta
Mountain Plains Business Conference
This study investigates the causal impact of Chief Information Officer (CIO) presence on firm operational efficiency. While CIOs are widely regarded as key drivers of digital transformation and strategic alignment, empirical evidence on their operational impact remains inconclusive. Using a dataset from 2004- 2019, we employ a two-stage least squares (2SLS) instrumental variables approach to estimate the effect of CIO presence (CIO) on operational efficiency, controlling for firm fixed effects. To address endogeneity concerns, we instrument CIO presence with PEERCIODENSITY, defined as the proportion of peer firms in the same industry and year that have a CIO. On average, CIO …
Unravelling The Nexus Between Corporate Governance And Sustainability Performance: Evidence From India, Malaya Ranjan Mohapatra, Chandra Sekhar Mishra
Unravelling The Nexus Between Corporate Governance And Sustainability Performance: Evidence From India, Malaya Ranjan Mohapatra, Chandra Sekhar Mishra
Bulletin of Monetary Economics and Banking
This research investigates the influence of Corporate Governance (CG) practices on the Sustainability Performance (SP) of Indian non-financial firms. The study, utilizing a balanced panel of 1550 firm-year observations, demonstrates that overall corporate governance score and CEO duality improve sustainability performance. However, the moderation effect indicates that the positive effect of CG practices on SP is compromised when the same person holds both CEO and chairperson positions in a firm. Additionally, the relationship between CG and SP varies based on ownership structure, i.e., group-affiliated and non-group affiliated firms, as well as different industrial sectors, i.e., manufacturing, service, and diversified sectors.
The Tax Adviser, Volume 8, Number 12, December 1977, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 8, Number 12, December 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Assistant Commissioner Discusses Tax Administration Problems (Or, Keeping The Wolfe From The Door), Thomas R. Hanley, William Stromsem, Singleton B. Wolfe
Washington Report: Assistant Commissioner Discusses Tax Administration Problems (Or, Keeping The Wolfe From The Door), Thomas R. Hanley, William Stromsem, Singleton B. Wolfe
Tax Adviser
No abstract provided.
Spotlight, Robert F. Manning
Taxing Matters, Josh Grauer
Allocation Of Partnership Income And Loss After The ’76 Act, Nancy E. Shurtz
Allocation Of Partnership Income And Loss After The ’76 Act, Nancy E. Shurtz
Tax Adviser
No abstract provided.
Tax Clinic, Thomas S. Oehring
’76 Act Restrictions On Foreign Convention Expenses, Bernie H. Beaver
’76 Act Restrictions On Foreign Convention Expenses, Bernie H. Beaver
Tax Adviser
No abstract provided.
Foreign Tax Credit Limitation: Planning Under The Sec. 861 Regulations, Eugene W. Kligmann
Foreign Tax Credit Limitation: Planning Under The Sec. 861 Regulations, Eugene W. Kligmann
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 8, Number 11, November 1977, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 8, Number 11, November 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended October 1977, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended October 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended October 1977, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended October 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning
Effect Of The Minimum Tax On Intangible Drilling Costs, Robert J. Welter
Effect Of The Minimum Tax On Intangible Drilling Costs, Robert J. Welter
Tax Adviser
No abstract provided.
Washington Report: An Interview With Commissioner Kurtz, Thomas R. Hanley, William Stromsem, Jerome Kurtz
Washington Report: An Interview With Commissioner Kurtz, Thomas R. Hanley, William Stromsem, Jerome Kurtz
Tax Adviser
No abstract provided.
’76 Act: Loss Carryovers (Part Ii), James S. Eustice
’76 Act: Loss Carryovers (Part Ii), James S. Eustice
Tax Adviser
No abstract provided.
Tax Clinic, William H. Gregory
Tax Features Of Securities Options, Durwood Alkire, Michael F. Foran, Kavasseri V. Ramanathan
Tax Features Of Securities Options, Durwood Alkire, Michael F. Foran, Kavasseri V. Ramanathan
Tax Adviser
No abstract provided.
Employee Plans: The Fine Line Between Permitted And Prohibited Discrimination, Terry B. Arch
Employee Plans: The Fine Line Between Permitted And Prohibited Discrimination, Terry B. Arch
Tax Adviser
No abstract provided.