In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number...

Longitudinal studies have become a standard methodology for academic research that examines issues in the ever-changing, complex global world of business. In business research, longitudinal studies are particularly effective for measuring how business policies and strategies affect the...

The efficiency and competitiveness of global capital markets depends on the ability of financial statement preparers to communicate effectively with investors through financial reports. Despite the global movement to adopt IFRS, US adoption of IFRS is still uncertain. To assess potential for...

The arrangement in which a manager, that is, an agent, works for the benefit of a property owner has been around since the beginning of human history. An early example is found in the parable of the “shrewd manager,” told by Jesus of Nazareth. This study presents empirical evidence that will...

Pensions are important to government employees. In the United States, some states fund almost 100 percent of the present value of future pension obligations; while in other states, the funding is substantially lacking. Results of this study show that states with lower state expenditures per...

General social theory provides a framework within which accounting and its role in advancing business and society can be examined, including historical development and functions. This study examines the advent of accounting in business governance, from ancient origins to present day, from the...

Energy companies provide critical economic resources for advanced societies. Yet, critics complain about climate change and excess profits. A plethora of research offers ample evidence, from scientific and policy experts, that climate change is not a significant problem, whether human-caused or...

Ethical corporate citizenship and good corporate governance have received increased attention since the financial scandals prevalent at the beginning of the new millennium. This study first explores the relationship of ethical corporate citizenship to financial performance (i.e., greater...

Use of accounting information to assess a firm's value is a very important subject for financial analysts, investors, lenders, policy-makers, and other market participants. This study compares the relative performance of three valuation models based on a sample of all relevant American...

This article examines public opinion of energy companies and their advertising, which can be used to counteract negative opinions. Energy companies are using corporate advertising to differentiate their brand and promote the quality of their product and the consumption experience. Since...