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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. Oct 2025

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 Oct 2025

Significant Recent Developments Concerning Stock Options, Daniel F. Kruger, Benson J. Chapman

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Oct 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

Subject Index, 12 Months Ended November 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Assistant Commissioner Discusses Tax Administration Problems (Or, Keeping The Wolfe From The Door), Thomas R. Hanley, William Stromsem, Singleton B. Wolfe Oct 2025

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 Oct 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Taxing Matters, Josh Grauer Oct 2025

Taxing Matters, Josh Grauer

Tax Adviser

No abstract provided.


Allocation Of Partnership Income And Loss After The ’76 Act, Nancy E. Shurtz Oct 2025

Allocation Of Partnership Income And Loss After The ’76 Act, Nancy E. Shurtz

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Oct 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


’76 Act Restrictions On Foreign Convention Expenses, Bernie H. Beaver Oct 2025

’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 Oct 2025

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 Oct 2025

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 Oct 2025

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 Oct 2025

Subject Index, 12 Months Ended October 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Oct 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Oct 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Effect Of The Minimum Tax On Intangible Drilling Costs, Robert J. Welter Oct 2025

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 Oct 2025

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 Oct 2025

’76 Act: Loss Carryovers (Part Ii), James S. Eustice

Tax Adviser

No abstract provided.


Tax Clinic, William H. Gregory Oct 2025

Tax Clinic, William H. Gregory

Tax Adviser

No abstract provided.


Tax Features Of Securities Options, Durwood Alkire, Michael F. Foran, Kavasseri V. Ramanathan Oct 2025

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 Oct 2025

Employee Plans: The Fine Line Between Permitted And Prohibited Discrimination, Terry B. Arch

Tax Adviser

No abstract provided.