Browsing Washburn Faculty Research by Title

Now showing items 184-203 of 278

    • Partnership Formation and GAAP 

      Scofield, Barbara (Washburn University. School of Business, 2018-08-1)
      This article explains the importance of partnership formation in the U.S. economy, presents the basis for GAAP accounting for partnership formation based on the Codification, and provides a set of teaching materials that ...

    • Pass Through Valuation 

      Price, David; Hull, Robert M. (Washburn University. School of Business, 2014-10-1)
      We fill in missing gaps in small business valuation by investigating a pass-through owner managed enterprise undergoing a debt-for-equity exchange to determine its maximum gain to leverage (GL), maximum firm value (VL) and ...

    • Pass-Through Valuation with Growth 

      Hull, Robert M. (Washburn University. School of Business, 2018-11-1)
      We build on the nongrowth pass-through capital structure model (CSM) research by adding growth and changes in tax rates. We begin by deriving CSM pass-through gain to leverage (GL) equations for nongrowth and growth when ...

    • Pay Now or Pay Later: An Experiential Learning Exercise in Determining a Firm's Dividend Payout 

      Weigand, Robert A.; Roach, Bill; Hull, Robert M. (Washburn University. School of Business, 2005-07-1)
      We develop a classroom exercise simulating the cash dividend payout decision. The benefits to business students include (i) a thorough investigation of the complex payout issues managers must consider when determining ...

    • Paying for Undergraduate Education: Recent Trends in Tuition, Income, Institution Choice, and Debt 

      Ockree, Kanalis; Ball, Jennifer (Washburn University. School of Business, 2016-08-1)
      In 1999-00, business students borrowed substantially less to pay for their educations than non-business students. By 2011-12 this difference had disappeared. We describe changes in tuition, incomes, and choice of institution ...

    • Pedagogical Praxis for Reflection on Issues in Financial Crises 

      Rao, Sunita; Moore, Louella (Washburn University. School of Business, 2018-12-1)
      This paper illustrates how a Freirean pedagogical framework can be applied to promote a praxis of critical reflection on financial crisis and its educational impact. Freirean pedagogical praxis eschews the 'banking' approach ...

    • A Post Modern Look at the EOQ Model: Deconstruction of the Total Cost Function Leads to JIT 

      Roach, Bill (Washburn University. School of Business, 2007-11-1)
      When the hold cost H is much larger than anticipated by the usual textbook treatment of the EOQ formula, order of magnitude larger, the EOQ total cost function is pointed rather than flat. This pointedness logically causes ...

    • The Potent Role of Personality in Structured Behavioral Interviews: An Experimental Field Study 

      Valcea, Sorin; Hamdani, Maria R. (Washburn University. School of Business, 2014-03-1)
      This study is an attempt to explore the method-related variance in patterned behavior description interviews. Patterned behavior interviews are based upon the premise that a pattern of past behaviors is an effective predictor ...

    • Power-Users and New Hires: Contrarian Insights on Technology Skills for Entry into the Accounting Profession 

      Church, Kimberly Swanson; Schmidt, Pamela (Washburn University. School of Business, 2018-01-1)
      The Association to Advance Collegiate Schools of Business (AACSB), American Accounting Association (AAA), American Institute of Certified Public Accountants (AICPA), Institute of Management Accountants (IMA), and the Big ...

    • Presenting Total Landed Cost Models in Business and Accounting Classes 

      Clevenger, Thomas; Roach, Bill (Washburn University. School of Business, 2011-05-1)
      The decision to employ Low Cost Country Sourcing (LCCS) involves both strategic and cost considerations. This paper addresses the strategic issues and implements a simple total landed cost model (TLCM); it does not include ...

    • Private Equity: The Leveraged Buyout Model Revisited with a Dash of Clustering 

      Schrum, Janice; Martin, James (Washburn University. School of Business, 2007-10-1)
      During 2006-2007, investments in private equity firms fueled a marked acceleration in corporate merger and acquisition activity. Fueled by opportunistic equity investors and a willing debt market, acquisitions of thousands ...

    • Procedure to Determine the Optimal Roth IRA versus Deductible IRA Allocation 

      Hull, John B.; Hull, Robert M. (Washburn University. School of Business, 2016-03-1)
      This paper offers financial advisors a spreadsheet application to solve the Roth IRA versus deductible IRA (RVD) allocation choice. Our algorithmic procedure requires advisors to input values for nine variables. An optimal ...

    • Procedure to Determine the Optimal Roth IRA versus Deductible IRA Allocation (Revised) 

      Hull, John B.; Hull, Robert M. (Washburn University. School of Business, 2016-08-1)
      We offer a procedure to guide the Roth IRA versus deductible IRA (RVD) allocation decision. We require users to input ten values to generate outputs that include: contribution and withdrawal tax rates; maximum gain; and, ...

    • Property Rights, Eminent Domain and Economic Development 

      Byrne, Paul (Washburn University. School of Business, 2020-02-1)
      A large proportion of the public support local governments' role in fostering economic development. Seventy percent of respondents to an American Planning Association (APA) poll, identified job creation as a high priority ...

    • A Proposed Model for Measuring Expected Losses from Litigation Contingencies 

      McElroy, Joseph; Moellenberndt, Richard (Washburn University. School of Business, 2006-01-1)
      According to the Securities and Exchange Commission (SEC), financial reporting has become an exercise of compliance with the copious number of rules prescribed in accounting standards rather than doing what is necessary ...

    • Quantifying The Bull's Eye Effect 

      Thomas, Brian C., Melott, Adrian L., Feldman, Hume A., and Shandarin, Sergei F.
      We have used N-body simulations to develop two independent methods to quantify redshift distortions known as the Bull's Eye effect (large scale infall plus small scale virial motion). This effect depends upon the mass ...

    • R&D Manipulation Around SEOs and SEO Valuations 

      Walker, Rosemary; Kwak, Sungkyu; Hull, Robert M. (Washburn University. School of Business, 2015-06-1)
      Prior research finds T&D reductions around SEOs are linked to insider ownership decreases. This suggests that insiders underinvest in R&D to inflate earnings so as to increase SEO value. We construct a variable that ...

    • Reaching Faculty, Teaching Students 

      Blas, Elise; Weber, Kelley; Wilson, Gwen
      A major challenge for academic librarians is reaching all students at the university (undergraduate and graduate, face-to-face and online). We will show that by collaborating with faculty we have started to meet this ...

    • The Recovery of U.S. Commercial Banking: An Analysis of Revenues, Profits, Dividends, Capital and Value Creation 

      Robert Weigand (Washburn University. School of Business, 2013-09-1)
      This paper reviews the financial performance, risk, changing revenue and asset mix and prospects for future shareholder value creation of the 20 largest commercial banks in the US from 2003-2012. Fifteen of the 20 banks ...

    • The Relative Valuation of U.S. Equities at Bear Market: A Perspective on the Equity Risk Premium 

      Irons, Robert; Weigand, Robert A. (Washburn University. School of Business, 2011-08-1)
      We investigate stock returns, earnings growth, interest rates and the relative valuation of US equities following the 22 major bear market bottoms from 1881-2011. We find that large, sustainable bull market returns are ...