Browsing Kaw Valley Bank Working Paper Series by Title
Now showing items 1-20 of 232
-
130/30 Funds the Evolution of Active Equity Investing
(Washburn University. School of Business, 2008-03-1)We analyze the confluence of factors contributing to the momentum in the 130/30 space, including the product's strong theoretical underpinnings and appropriateness for investors' objectives in the 21st century. We discuss ... -
An A Priori Method to Assess Potential Effectiveness of a Software Development Curriculum
(Washburn University. School of Business, 2005-07-1)This paper is a demonstration of an a priori method to assess the potential effectiveness of a software development curriculum. This method was used to determine the extent to which a curriculum may address the causes of ... -
Accountants and Annual Reports of Railroads in the 1880's: A Glimpse at a Response to a Past Accountability Crisis for Insights in Meeting Accountability Needs Today
(Washburn University. School of Business, 2003-12-1)Public pressures erupt when one financial reporting crisis after another is revealed. Laws are written, rules are made, regulations are promulgated and new oversight bodies are created to meet the challenge of the crisis. ... -
Accounting Standards and Their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange
(Washburn University. School of Business, 2006-02-1)Economic theory has established the link between information quality and the cost of equity capital (Easly and O'Hara 2004). An empirical implication of the theory is that firms' accounting standard choices and disclosure ... -
Accounting vs Accountability: Issues in Corporate Personhood
(Washburn University. School of Business, 2013-11-1)Accounting practice in multi-national accounting firms focuses to a large extent on providing services to corporate clients. The 2010 Citizens United vs. Federal Election Commission U.S. Supreme Court Case and subsequent ... -
Active Listening Case for Financial Accounting
(Washburn University. School of Business, 2014-12-1)This paper first summarizes the role of listening in accounting education. Then it provides a listening-based, algorithmic case that can be used as live events or digital video files in face-to-face or distance learning ... -
An Analysis of Economic and Social Recession - Affected Constructs in the Kansas City Region (2000-2009)
(Washburn University. School of Business, 2010-09-1)It is a common occurrence. This time, maybe it is the luncheon speaker at a suburban Johnson County Rotary Club meeting. Or maybe it is two retirees discussing the latest weather and economic forecasts at a diner in a small ... -
Analysis of Investment Opportunities in a Post-SOX World
(Washburn University. School of Business, 2006-11-1)Considerable analysis has already been done regarding the pros and cons of the Sarbanes-Oxley Act (SOX). This paper adds to the literature by analyzing a population of 114 companies who disclosed material weaknesses in ... -
An Analysis of Recession-Affected Labor and Education Constructs in the Midwestern United States (2005-2011)
(Washburn University. School of Business, 2013-08-1)The "Great Recession" that began in 2007 has proven to be the worst economic downturn since the Great Depression. The continued slow economic recovery and subsequent long-term unemployed has led to changes in the make-up ... -
Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework
(Washburn University. School of Business, 2017-02-1)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 ... -
Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework
(Washburn University. School of Business, 2019-09-1)Credibility is added to companies' sustainability reports by obtaining assurance on them (Simnett, Vanstraelen and Chua 2009). Credibility is further enhanced by obtaining sustainability assurance under an assurance ... -
Assurance on Sustainability Reports: Characteristics of Assurance Frameworks
(Washburn University. School of Business, 2015-08-1)An important way of adding credibility to sustainability reports published by companies is obtaining assurance on them (Simnett, Vanstraelen and Chua, 2009). This study investigates and develops a taxonomy for the ... -
Asymmetric Pass-Through of Anti-Dumping Duties
(Washburn University. School of Business, 2014-05-1)This paper is ... interested in the pricing behavior of exporting firms and their responses to variations in costs and trade barriers. In doing so, we pay particular attention to anti-dumping duties and their special place ... -
Audit Firm Concentration and Competition: Effects of Consolidation Since 1997
(Washburn University. School of Business, 2006-04-1)For many years, businesses, government regulators, and the public, in general, have expressed concern about the dominance of a few large public accounting firms in the audit market. Recent events, such as the merger of ... -
Avoiding the Non Profit Tax Minefield
(Washburn University. School of Business, 2014-10-1)Whether you are a large established charity, a small nonprofit private foundation, a school club, or anything in between, there are many ways to run afoul of Internal Revenue Service (IRS) rules and regulations. A simple ... -
The B Corporation: Economic Thought on 'Doing Good' and the Profit Motive
(Washburn University. School of Business, 2014-10-1)In a recent op-ed in the New York Times, David Brooks stated, "B corporations are a way to transcend the contradictions between the ineffective parts of the social sector and myopic capitalism." Since "myopic capitalism" ... -
Backdated Stock Options: Crosscurrents from GAAP to the Capital Markets
(Washburn University. School of Business, 2007-08-1)Stock options are a major component of executive pay in America today. With this popularity comes opportunities for individuals to improperly enrich themselves through manipulation of key dates related to the stock options ... -
The Bankruptcy Option: Does the United Airlines Model Work for General Motors?
(Washburn University. School of Business, 2008-04-1)This case analyzes the actions taken (or potentially taken) by two financially distressed American corporate icons. The first company, United Airlines (UAL), awash in debt, filed for bankruptcy in 2002. . . . General ... -
Beauty as Capital
(Washburn University. School of Business, 2012-02-1)The aim of this paper is to provide a framework for understanding how beauty may operate as, and generate, various forms of capital. Research has repeatedly demonstrated that beauty is positively related to social and ... -
"Big Three" of the Auto Industry: Analyzing and Predicting Performance
(Washburn University. School of Business, 2005-09-1)We analyze the financial performance of three leading automobile manufacturers (referred to as the "Big Three"). The analysis incorporates the use of leading finance web sites with traditional and newer financial ratio ...