Browse Items (10 total)

The purpose of this teaching case is to provide you with an exercise that uses cloud-based Google Sheets as an alternative to Microsoft Excel to learn spreadsheet functions from a managerial accounting perspective. Specifically, you will use…

This paper, on the basis of a sample of Chinese listed firms, investigates the relationship between both real and accrual-based earnings management activities and firms' capital investment behavior. We apply the threshold model proposed by Hansen…

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…

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…

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…

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…

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…

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…

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…

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’…