Browse Items (29 total)

The paper is a contribution to explaining the phenomenon of the slow investment growth in recent decades, which accompanied ever-rising profits. It investigates profit share and capacity utilization effects on the investment share of output for US…

We utilize spatial Durbin modeling to measure the impact of distance to open water on the values of canal-front houses in Southwest Florida. Data from 1998 through 2015 are examined to observe how such an impact may vary across different market…

Using the setting of chaebol industrial organizations in Korea, which allows for the study of a unique affiliation between a chaebol group and financial analysts, we examine whether investors react to an optimistic bias in affiliated analysts’…

A study entitled “Does Blind Tasting Work? Investigating the Impact of Training on Blind Tasting Accuracy and Wine Preference,” published in the Proceedings issues of this journal, analyzed the effects of training on blind wine tasting accuracy (Wang…

This study aims to investigate the effect of high insider ownership on firms’ internal controls over financial reporting. In particular, it examines how high insider ownership affects the likelihood of an adverse Sarbanes–Oxley Act Section (SOX…

Past research has demonstrated that consumers' price fairness judgments are influenced by comparisons between the offer price they receive and the prices paid by other consumers for the same product offering. In today's digital age, reference points…

Brand equity in higher education has received significant scholarly attention in recent years. However, there are a number of contradictions between the empirically approved determinants and the dimensions of brand equity in higher education. This…

This paper considers the production planning problem of a firm that produces a single product using a process that has multiple production lines (or machines) in parallel, each with a finite production capacity. Specifically, the firm has m parallel…

As the accounting profession is rapidly changing, faculty members are challenged with the task of incorporating emerging advances into the accounting curriculum in order to equip students for future success. There is little debate that cryptocurrency…

Investors have different trade size preferences depending on their information advantage. Using intermarket sweep orders (ISOs), we find that investors appear to prefer using small, round lot trades around corporate events with higher announcement…

Purpose This study aims to investigate the effect of high insider ownership on firms’ internal controls over financial reporting. In particular, it examines how high insider ownership affects the likelihood of an adverse Sarbanes–Oxley Act Section…

The introduction to federal income taxation of individuals is a course commonly offered as part of most accounting programs. After review of the resources and textbooks available for this course, it is evident that content coverage is similar and…

This study examines the effects of mandatory expensing of stock options on corporate investment after the passage of SFAS-123R. First, we find an increase in corporate investment such as R&D investment and capital expenditure in the…

Prior research on classification shifting finds that managers opportunistically shift core operating expenses down the income statement into the non-recurring expenses category to improve earnings metrics that are not based on Generally Accepted…

We employ a Cox proportional hazard model to examine the effect of observed mortgage defaults within a neighborhood on homeowners’ strategic default decisions, using multiple datasets from the Fresno-Clovis metropolitan area in California between…

Although welfare reform has not been one of the most highly visible policy agendas for the Trump administration, restricting access to public assistance programs has been a part of proposals and actions in a number of areas. The Trump…

In an experiment where subjects can allocate their wealth between cash and two risky assets, we analyze path-dependent portfolio choices. The experiment is designed to isolate cases where subjects have no prior experiences, and cases where subjects…

Two research streams examine how social movements operate both “in and around” organizations. We probe the empirical spaces between these streams, asking how activism situated in multi-organizational contexts contributes to transformative social…

Purpose of the Study: Research shows that the use of computer simulations to enhance student learning experiences is beneficial in several ways. Because benefits are universally expected, some instructors may use computer simulations as a…

A handful of prior marketing studies have examined the impact of customer satisfaction (CS) on the cost of equity (COE). These studies have estimated the COE using the ex post proxy (e.g., stock market beta) that may be susceptible to market…