Faculty Papers
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With All Delitberate Speed
(Bethel College, 2019-06-01) -
Origins of the Economic Order Quantity Formula
This paper speculates on how the Economic Order Quantity (EOQ) formula was developed. These speculations are interesting and useful for several reasons: 1.) The speculations help scholars understand the creative process ... -
The entity concept as ideology: Corporations, personhood, and legitimation in a global society
Ideology can be defined as unquestioned assumptions used to understand, create and recreate the world around us. The insufficiently examined entity concept has been the source of numerous problems in accounting standard ... -
Medtronic PLC and corporate tax inversions
This case deals with the very topical subject of tax inversions. In the case, students are initially introduced to the concept of the tax inversion, the process by which a U.S. company reincorporates in another country, ... -
Uninsured deposits and excess share insurance at U.S. credit unions : the impact on risk and returns to members
Using NCUA credit union call report data, I find that uninsured depositors and excess share insurers provide valuable monitoring benefits for credit unions for the years following the 2008 financial crisis. I find that ... -
Johnny Inkslinger: Accounting legend
This paper provides an introduction to the American folktale character of Johnny Inkslinger, Paul Bunyan's accountant. Johnny Inkslinger's significant role in the legends of Paul Bunyan is demonstrated through the summaries ... -
Procedure to determine the optimal Roth IRA versus deductible IRA allocation (Revised)
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, ... -
Renaissance Learning, Inc.
Should Permira Advisers increase its bid for Renaissance Learning, Inc. ("RLRN") in response to an unsolicited counter offer by a competitor, Plato Learning? The founders and majroity stockholders of RLRN, Judi and Terry ... -
Procedure to determine the optimal Roth IRA versus deductible IRA allocation
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 ... -
Paying for undergraduate education: Recent trends in tuition, income, institution choice, and debt
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 ... -
Hedge fund attributes, insider behavior, and IPO volatility
In this paper, we explore the influence of hedge fund attributes and insider ownership on volatility in the excess stock returns for 707 initial public offerings (IPOs) occurring from 2004-2010. Our sample period covers ... -
Valuing the hospital industry from a financing efficiency standpoint
We investigate the valuation of the non-government hospital industry focusing on two of its ownershiup structures: nonprofit hospitals (NPHs) and for-profit hospitals (FPHs). We find both structures are inefficient from ... -
Technology's role : Personified ERP system as a social actor influencing IS resistance
This novel enterprise systems research conceptualizes the Enterprise Resource Planning (ERP) system as a social actor. A personified ERP system is described and hypothesized as an element in the user's transactive memory ... -
Carving nature at its joints: Philosophical perspectives on accounting entities
The complex task of carving nature at its joints is central to financial accounting practice. Yet basic philosophical problems and assumptions inherent in categorizing and representing selected aspects of reality are set ... -
Assurance on sustainability reports: A study of factors influencing the selection of an assurance framework
One of the important ways of adding credibility to sustainability reports published by companies is obtaining assurance on them (Simmett, Vanstraelen and Chua 2009). This study examines the factors that influence the ... -
The effects of credit union service organization on credit union performance
This study examines the effects of credit union service organizations (CUSOs) on credit union performance for the period 2009-2012. I use random effects models with Mundlak (1978) correction to estimate the relationships ... -
Retirement decision-making: A pedagogical application
This paper offers a pedagogical application on retirement decision-making that focuses on the roth IRA versus a traditional deductible IRA (RVD) allocation choice. This paper's exercise challenges students to study the ... -
Influence of higher-level contextual factors on work design
This paper reviews the impact of markets, hierarchies, social interactions, and relationships on work design in organizations. To consider their individual and combined effects on work design, this review draws on relevant ... -
Financial crisis, firms, reporting entities, and the going concern assumption
Orthodox academic and accounting standard setting literature has historically viewed accounting reporting entities as independent units with an indefinite life. The 1929 and 2008 financial crises are used as focal points ... -
Community college: A cost effective path to a Bachelor's or a short sighted educational investment
Rising four-year university tuition and graduate indebtedness in the United States has made two-year community colleges a potentially cost effective path to a bachelor's degree by allowing students to transfer community ...
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