7 articles in this issue
Ralph B. Fritzsch, Neal R. VanZante, Catherine Gaharan
Taxation of Social Security benefits was introduced in 1983 as part of a general restructuring of Social Security. As part of the 1993 Omnibus Budget Reconciliation Act, taxation of benefits was revised and expanded. Inclusion of social security benefits ... see more
William A. Bottiglieri, Huldah A. Ryan, Andrew S. Griffith
Congress reacted quickly to the accounting professions involvement in the Enron/Tyco International financial collapses in 2001. The Sarbanes-Oxley Act of 2002 was enacted and the Securities and Exchange Commission promulgated new reporting regulations aim... see more
Jeffrey W. Lippitt, Eric Lewis
Given the potential sensitivity of business values to industry business cycles, it is imperative that valuators consider business cycles when executing valuations of firms that tend to be sensitive to these industry-level fluctuations. Failure to consider... see more
Zahra Amirhosseini, Vivian O. Okere
The purpose of this study is to analyze the impact of cultural dimensions on personal investment decisions in the Tehran Stock Exchange. The cultural dimensions model was well established by Geert Hofstede (1980). This research tested a main hypothesis an... see more
Abdallah M. Dah, Salaheddine S. Abosedra, Ghida F. Matar
This paper examines the effect of CEO equity-based compensation (EBC) on firm value. In particular, we study the interaction between EBC and the percentage of independent directors as well as the interaction between EBC and managerial entrenchment. Our fi... see more
Tim Kizirian, Tim Heinze, Wallace Leese, Samir Nissan, Paule Pobloske
The current paper focuses on internal controls in the income producing real estate industry. The industry is unique in that most revenue is generated from contractual lease agreements. Since the revenue cycle is a principal area of waste, fraud and abuse,... see more
David Gordon
Recent changes in federal credit card laws will lead to higher prices for consumers and heftier profits for retailers especially in monopolistic markets. This is due to the way that the surcharges are usually levied which is as a percentage of the base pr... see more