Browsing Kaw Valley Bank Working Paper Series by Title
Now showing items 60-79 of 232
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Early Adoption of Topic 606 Revenue Recognition from Contracts with Customers
(Washburn University. School of Business, 2019-09-1)How do companies make decisions on when and how to transition into newly issued accounting requirements? The two-year window for adopting Topic 606 Revenue Recognition from Contracts with Customers offers an opportunity ... -
Easy Come Easy Go: The Influence of Financial Aid on the Age-Earnings Relationship
(Washburn University. School of Business, 2009-08-1)Our study suggests that moral hazard has negative effects on the income of individuals who receive educational assistance. Based on empirical analyses of the Census Bureau's survey of Income and Program Participation, we ... -
Economic Analaysis of Incentives to Disclose Software Vulnerabilities
(Washburn University. School of Business, 2005-04-1)This paper addresses the ongoing debate about the practice of disclosing information about software vulnerabilities through an open public forum. Using game-theoretic approach, we show that such practice may be an equilibrium ... -
Economic Development Incentives, Local Jurisdictions and Employment: Does Creating Jobs Result in More Jobs?
(Washburn University. School of Business, 2014-10-1)In recent decades, state and local policy makers' role in fostering economic development and job creation within their jurisdictions has continuously become more active and expansive with local jurisdictions offering an ... -
Economic Order Quantity Model: Co-Evolution of POM with the Business Curriculum
(Washburn University. School of Business, 2005-01-1)This paper describes the simultaneous evolution of the POM course and the business curriculum at the Washburn University, School of Business. The EOQ model is used to illustrate the process. -
The Economics of Alternative Energy and Perspectives for a 21st Century Energy Policy
(Washburn University. School of Business, 2008-11-1)For the use of fossil fuels to decline, there will have to be greater reliance upon alternative sources of electricity. We compare capital and operating costs of the major alternative electricity sources (hydroelectric, ... -
The Effects of Credit Union Service Organization on Credit Union Performance
(Washburn University. School of Business, 2016-09-1)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 ... -
Electronic Pedigrees and Counterfeit Pharmaceuticals: The U.S. Experience with RFID
(Washburn University. School of Business, 2008-07-1)This paper describes the process of implementing an electronic pedigree (e-pedigree) system in the pharmaceutical drug supply chain. The U.S. Congress mandated such a system with the Pharmaceutical Drug Marketing Act (PDMA) ... -
Elevating the Fairness Opinion above a Merger Ritual
(Washburn University. School of Business, 2006-08-1)Many publicly traded companies have chose a path to growth through merger and acquisition. As part of this strategy, investment bankers and lawyers are commonly hired to assist in the search for merger partners and help ... -
Elevating, Integrating, and Institutionalizing Strategic Human Capital Management in Federal Agencies through the Chief Human Capital Officer (CHCO)
(Washburn University. School of Business, 2004-01-1)The Chief Human Capital officer Act (CHCO Act) enacted as part of the Homeland Security Act of 2002 modifies existing human capital rules and establishes the position of Chief Human Capital Officer in cabinet-level agencies. ... -
Empirical Analysis of Up-or-Out Rules for Promotion Policies
(Washburn University. School of Business, 2004-05-1)Results suggest that certain up-or-out models are valid even when the firm does not have such a policy, and shows that using this procedure as a basis for the estimation procedure predicts the promotion and exit survival ... -
The Entity Concept as Ideology: Corporations, Personhood, and Legitimation in a Global Society
(Washburn University. School of Business, 2016-02-1)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 ... -
Estimating the Effect of Changes in Kansas Liquor Retail Laws
(Washburn University. School of Business, 2012-12-1)Currently in the state of Kansas sales of packaged alcohol are allowed only at specialized stores. This study attempts to estimate the potential effect the removal of this restriction would have on the retail sector structure ... -
Ethics in the Grounding of the Boeing 737 MAX
(Washburn University. School of Business, 2019-09-1)This critical incident describes a situation in which two airplanes crashed within five months of each other in, respectively, the Java Sea and Ethiopia. Both crashes involved the Boeing MAX jets, which were known for their ... -
An Examination of Firms Charged with Medicare and Medicaid Fraud: Does Corporate Governance Matter?
(Washburn University. School of Business, 2004-08-1)Prior research provides evidence that firms charged with financial reporting fraud have relatively weak corporate governance. According to the theory of the firm, effective corporate governance monitors management in order ... -
Examining the Journal Rating Project: Players, Process, and Purpose
(Washburn University. School of Business, 2014-11-1)Journal "quality" lists are pervasive in university level accounting programs, yet the academic literature leaves the specific institutional processes attending voluntary list adoptions largely unexamined. This study ... -
Examining the Mediating Relationship of "Play" on Ritual Enduring Involvement
(Washburn University. School of Business, 2003-11-1)The focus of this study is the examination of the effects of perceived sacredness of a particular consumer ritual on consumers' level of "play" and enduring involvement. In this study, the sociological concept of "play" ... -
Exploration of Team Mental Model Characteristics to Identify Opportunities and Hindrances in Global Virtual Teamwork
(Washburn University. School of Business, 2019-01-1)While there is a significant volume of literature that studies teams and team working, the research in virtual teams and global virtual teamwork is still developing. The current research acknowledges the popularity of ... -
Exploring Agency and Social Control through Comparative Biography : Robert Owen, Henry Ford, and E. Haldeman-Julius
(Washburn University. School of Business, 2019-08-1)Orthodox accounting and economic literature treats individuals as having full agency for rational decision making within the self-evident boundaries of a firm. Agency theory downplays the indirect mechanisms of social ... -
Exploring Strategic Change: A Case Analysis of the ConocoPhillips Merger
(Washburn University. School of Business, 2005-12-1)Americans today face energy costs which are spiraling upward every time they fill their cars with gas. Fingers point at large oil companies as people seek the real culprit for increased prices at the pump. On the other ...