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Articles 31 - 36 of 36
Full-Text Articles in Corporate Finance
Base Erosion And Profit Shifting (Beps) And The Digital Economy: Challenges And Issues, Marianne Ojo, James A. Digabriele
Base Erosion And Profit Shifting (Beps) And The Digital Economy: Challenges And Issues, Marianne Ojo, James A. Digabriele
Department of Accounting and Finance Faculty Scholarship and Creative Works
The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the enforcement of such regulations, but also in respect of risks associated with the present global financial environment - all having generated from the rise in automation, increased and improved sophisticated technologies, globalization, and conglomeration. This chapter not only seeks to highlight the extent, contribution, and significance of the digital economy in respect of …
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
Department of Accounting and Finance Faculty Scholarship and Creative Works
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …
Market Adaptation To Regulation Fair Disclosure: The Use Of Industry Information To Enhance The Informational Environment, Susana Yu, Gwendolyn Webb
Market Adaptation To Regulation Fair Disclosure: The Use Of Industry Information To Enhance The Informational Environment, Susana Yu, Gwendolyn Webb
Department of Accounting and Finance Faculty Scholarship and Creative Works
Our fundamental research interest is in exploring the ways in which the financial markets have adapted to Reg FD, and our particular focus is on how market participants use industry information embedded in firms’ earnings announcements. We find that announcements of quarterly earnings made by companies that are the first in their industry to report in a given quarter have significant effects on the stock returns of other firms in the same industry as well as on their own stock returns. We then test the implications of these findings for their effects on the information environment. Overall, our empirical findings …
The Islamic Banking And Economic Growth Nexus: A Panel Var Analysis For Organization Of Islamic Cooperation (Oic) Countries, Duygu Zirek, Fusun Celebi, M. Kabir Hassan
The Islamic Banking And Economic Growth Nexus: A Panel Var Analysis For Organization Of Islamic Cooperation (Oic) Countries, Duygu Zirek, Fusun Celebi, M. Kabir Hassan
Department of Accounting and Finance Faculty Scholarship and Creative Works
In this paper, we investigate the impact of Islamic banking variables on economic growth in a panel setting for 14 member countries of the Organization of Islamic Countries during 1999-2011 period. We examine the short-run effects as well as long-run effects by employing the Panel VAR method. We find a positive and significant relationship between Islamic finance and economic growth. This relationship is robust with regard to several macroeconomic control variables such as capital stock, unemployment, inflation, and government expenditure. We show that an increase in the share of Islamic deposits, assets, and loans in total banking instruments results in …
What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon
What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose – Prior research on additions to the S&P 500 and the smaller MidCap 400 and SmallCap 600 indexes reach different conclusions regarding the key variables that explain the cross-section of announcement period abnormal returns. Most notable in this regard is that liquidity measures, long thought to be of importance, do not appear to explain abnormal returns of the S&P 500 when other factors are controlled for. By contrast, they do appear to matter for additions to the smaller stock indexes. To explore this difference, the purpose of this paper is to analyze the abnormal returns upon announcement that a …
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This paper looks at the economic behavior of suppliers under different ISO9000 standards, especially that of ISO9001 and ISO9002. Considering the information asymmetry, given the same quality provided, the cost-reducing efforts of the ISO9001 SUPPLIER and ISO9002 SUPPLIER under a fixed, cost-plus contract are investigated. The result shows that the cost-reducing effort of the ISO9002 SUPPLIER is in line with the main manufacturer's expectations while the ISO9001 SUPPLIER is able to keep some of the information rent and exerts less effort. The bargaining power of the ISO9001 SUPPLIER is also stronger relative to that of the ISO9002 SUPPLIER. It is …