Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 421 - 450 of 39874

Full-Text Articles in Accounting

Tax Clinic, Herbert J. Lerner Dec 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Establishing Change Of Domicile, John M. Dolan Dec 2025

Establishing Change Of Domicile, John M. Dolan

Tax Adviser

No abstract provided.


Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton Dec 2025

Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton

Tax Adviser

No abstract provided.


Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby Dec 2025

Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby

Student Scholar Symposium

With current and future Environmental, Social, and Governance (ESG) reporting regulations, industry pressures, and stakeholder expectations, many organizations integrate ESG goals into business strategy. To aid accounting faculty in their goal of preparing students with the knowledge, skills, and abilities to create, review, and audit ESG reports, this flexible, three-part ESG teaching module can be used in whole or in part in any accounting course. This teaching resource provides lecture files (Google Slides), lecture notes, and student assignments and can be scaled up or down to fit the lecture needs. Topics covered in the modules include Sustainability, Climate Change, and …


The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein Dec 2025

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …


The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended June 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Eugene S. Linett Dec 2025

Tax Trends, Eugene S. Linett

Tax Adviser

No abstract provided.


Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper Dec 2025

Multistate Business Taxation Jungle: Will Congress Take Remedial Action? The, Carlyle O. Livingston, Michael I. Halper

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Dec 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster Dec 2025

Professions At Work: Irs And Aicpa Discuss Tax Administration-1974 (Part I: Collection And Service Matters), Joel M. Forster

Tax Adviser

No abstract provided.


Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett Dec 2025

Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett

Tax Adviser

No abstract provided.


Commissioner Responds To Criticisms Of Irs, Donald C. Alexander Dec 2025

Commissioner Responds To Criticisms Of Irs, Donald C. Alexander

Tax Adviser

No abstract provided.


Shaun Fenton O'Malley [Inducted 2000], American Accounting Association Dec 2025

Shaun Fenton O'Malley [Inducted 2000], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Ray John Groves [Inducted 1999], American Accounting Association Dec 2025

Ray John Groves [Inducted 1999], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Ross Macgregor Skinner [Inducted 2000], American Accounting Association Dec 2025

Ross Macgregor Skinner [Inducted 2000], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Arthur Ramer Wyatt [Inducted 1998, American Accounting Association Dec 2025

Arthur Ramer Wyatt [Inducted 1998, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Jay Michael Cook [Inducted 1999], American Accounting Association Dec 2025

Jay Michael Cook [Inducted 1999], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Charles Arthur Bowsher [Inducted 1996], American Accounting Association Dec 2025

Charles Arthur Bowsher [Inducted 1996], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


William Henry Beaver [Inducted 1996], American Accounting Association Dec 2025

William Henry Beaver [Inducted 1996], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


David Solomons [Inducted 1992], American Accounting Association Dec 2025

David Solomons [Inducted 1992], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Thomas Sprouse [Inducted 1994], American Accounting Association Dec 2025

Robert Thomas Sprouse [Inducted 1994], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Richard Thomas Baker [Inducted 1993], American Accounting Association Dec 2025

Richard Thomas Baker [Inducted 1993], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Robert Raymond Sterling [Inducted 2006], American Accounting Association Dec 2025

Robert Raymond Sterling [Inducted 2006], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Katherine Ann Schipper [Inducted 2007], American Accounting Association Dec 2025

Katherine Ann Schipper [Inducted 2007], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Lee Nicholson [Inducted 2019], American Accounting Association Dec 2025

Lee Nicholson [Inducted 2019], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Olivia Faulkner Kirtley [Inducte 2018], American Accounting Association Dec 2025

Olivia Faulkner Kirtley [Inducte 2018], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


William Louis Campfield '[Inducted 2019], American Accounting Association Dec 2025

William Louis Campfield '[Inducted 2019], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Stephen Harland Penman [Inducted 2019], American Accounting Association Dec 2025

Stephen Harland Penman [Inducted 2019], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.