This study compares the accounting standards of three different entities, the United Kingdom Generally Accepted Accounting Principles, the domestic accounting standards of France, and the International Financial Reporting Standards (IFRS). The analysis consists of a comparison between two companies, British Airways and Air France – KLM, for FY 2005, specifically...
This study examines the relationships between player salaries and performance in the
National Basketball Association, by analyzing team salaries and statistics for the five seasons between 2008 and 2013. We find that the teams are able to achieve more wins by
outspending their competitors, even if that means incurring a...
Since the Altman Z-score was published in 1968, the Z-score has been a common way that investors predict bankruptcy and value risk. However, corporate structure has evolved since 1968 due to changes in economic factors and financial reporting standards. In 1976, the FASB created the first bright-line rules to distinguish...
Moral reasoning ability is a measure of the stage of development of an individual along a theoretical scale through which one moves over the course of their lifetime, developed by Lawrence Kohlberg and further modified by James Rest, who’s revised Defining Issues Test (DIT-2) will be used for our study....
Fair value accounting has become a very popular and controversial topic in light of the 2008-2009 liquidity crisis in the United States. Fair value, also called mark-to-market, implies that assets and liabilities get measured and reported in firms‘ financial statements at market value as opposed to historical value. This study...
Multinational corporations must be aware of the business and financial reporting issues
that await them abroad. Investors also must have this knowledge in order to adequately
interpret the financial information they receive from these companies. This study
compares and contrasts the business environments in the US and Mexico, with a...
Multinational corporations must be aware of the business and financial reporting issues that await them abroad. Investors also must have this knowledge in order to adequately interpret the financial information they receive from these companies. This study compares and contrasts the business environments in the US and Mexico, with a...
The current generation of youth, sometimes called Millennials, has had a
reputation of political apathy. However, in recent years, youth voter numbers have gone
up. If an individual or organization wanted to continue this trend of increased youth
political participation, I wanted to explore the areas that could support or...
The legal landscape surrounding the prosecution of white-collar criminals has changed drastically over time, as has the media’s rhetoric, but the resulting sentence lengths have been inconsistent. This study utilizes historical newspaper articles to review the changes in media rhetoric over time and how this relates to the sentencing of...
Tightness-looseness (TL) is a cultural construct that measures the level of social norms present in a community, and the level of scrutiny of deviance from these norms. This construct offers a unique foundation for investigating how norms influence behavioral processes. Research in TL is relatively young, creating a frontier of...