11 articles in this issue
Nadia Yusuf, Nisreen Al-Banawi, Hajjah Abdel Rahman Al-Imam
The media serve as the channels used to deliver information or research data for any purpose. With media and technology combined, if today a person is sitting in one corner of the world, he or she can send knowledge and words to an unimaginable number of ... see more
William A. Bottiglieri
Close to three years ago, Congress enacted legislation that overhauls the U.S. health care system and at the same times affects nearly all taxpayers, many employers, and many elements of the health care industry. The sweeping new health reform law embodie... see more
Dahli Gray, Clemense Ehoff Jr.
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are anal... see more
Dan Marlin
The purpose of this study is to identify and examine differences in organizational slack across multiple industries. Using a sample of 353 US publicly traded firms, eight measures of organizational slack were examined across six 2-digit SIC industry group... see more
Christine Haynes, Bruce M. Bird, Mark Wills, Adam Cleek
In Notice 2012-12, the Internal Revenue Service announced that awards of mandatory restitution received by victims of human trafficking under 18 U.S.C. 1593 of the Trafficking Victims Protection Act of 2000 are excluded from gross income. This article exa... see more
Thomas B. Whalen
Recent popular literature has spawned an ever increasing amount of leadership and management advice on how to manage, lead, and institute organizational change. While some of this advice may be effective, the literature has shown that the majority of orga... see more
Peter Harris, William Stahlin
The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial... see more
Brian D. Fitzpatrick, Shahid Ali, Garrett Wiegele
We composed and contrasted stock returns for large capitalized companies (S&P 500) with returns of real estate investment trusts using the Financial Times equity, mortgage and composite indexes. The time period which was chosen was 2000 through 2011. This... see more
Judson Faurer, Apryl Rogers-Brodersen, Paul Bailie
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Christina B. Curley, Nadia Abgrab Noormohamed
Todays customers are marketing representatives, product designers, intimate and privileged friends of the company, and de facto managers sitting in at a corporate retreat; they are major stakeholders who bring the concept of corporate social responsibilit... see more
Wan-Ting (Alexandra) Wu
This paper examines the relation between the forward price-to-earnings (P/E) ratio and profitability. Consistent with the theoretical predictions of Ohlson and Zhan (2006), this paper finds a U-shaped relation between the forward P/E ratio and return on e... see more