THE IMPACT OF WORKING CAPITAL MANAGEMENT ON THE FIRM’S PROFITABILITY AND THE MARKET VALUE: EVIDENCE FROM AN EMERGING CAPITAL MARKET
Mohamed Masry Heba El Menshawy Arab Academy for Science and Technology, Egypt Abstract This study contributes to the literature on the determinants of firm value in emerging capital markets by examining the role of working capital management (WCM) in the Egyptian context. Given the unique characteristics of emerging economies, such as underdeveloped financial systems, heightened […]
POTENTIAL IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION: WILL ARTIFICIAL INTELLIGENCE BE THE NEW CPA?
Monica Hubler Cynthia Waddell Jaclyn Felder-Strauss Kristopher Blanchard Broderick Martinez Stanley W. Self Purdue University Global Abstract Accounting professionals historically adapt to changing technologies. Since the early 2000s, the use of artificial intelligence (AI) technology has significantly expanded, leading many to believe that it may affect the future of a variety of careers. AI may […]
ON THE RELATIONSHIP BETWEEN MARKET VOLATILITY AND THE DOW AND STANDARD AND POOR’S 500 INDEXES
Morsheda Hassan Grambling State University Raja Nassar Louisiana Tech University Terence Bradford Grambling State University ABSTRACT This study used a time series analytical approach to investigate the relationships between market volatility and the Dow Jones Industrial Average (DOW) and the S&P 500 indexes. Index volatility was determined from estimates of the index standard deviation using […]
FROM THE SACRED TO PROFANE: RELIGIOUS ORGANIZATIONS IN THE TAX COURT
Ahmed Ebrahim Michael Coyne Fairfield University ABSTRACT The main goal of this study is to analyze and classify taxation issues litigated in the court system that involve tax-exempt religious organizations. The study highlights the main arguments presented by religious organizations, governmental taxation authorities and the general tendency of court rulings. The study will not focus […]
ECONOMIC REFORM AND INCOME GAP BETWEEN URBAN AND RURAL AREAS IN CHINA
Yunge Du Weiqiu Yu University of New Brunswick, Canada ABSTRACT Since economic reform began in 1978, China’s economy has grown rapidly resulting in a higher standard of living for both urban and rural residents. However, the income gap between urban and rural residents continues to widen. Using time series data from 1978 to 2019 and […]
USERS’ PERCEPTIONS OF FINANCIAL STATEMENT NOTE DISCLOSURES IN EASTERN CANADA: EXPLORATORY STUDY
Elsie Henderson Mount Saint Vincent University ABSTRACT Financial statement note disclosures are a required part of financial statements intended to provide useful information for decision-making by investors. Over time, the amount and usefulness of the disclosures have been debated. Recently, the standard setters recognized a disclosure problem that emphasized the volume of information, irrelevant information, […]
DID THE NORTH AMERICAN FREE TRADE AGREEMENT FULFILL ITS PROMISES? AN EMPIRICAL EVIDENCE REVIEW
Arrin M. Hines Jacob Heller David Notgrass Tarleton State University ABSTRACT The North American Free Trade Agreement [NAFTA] established a free trade area in North America in January 1994. It passed both houses of Congress with bipartisan support and with the expectation that it would provide the American people with many economic benefits. This study […]
