In this exploratory research, and driven by intense interest in media focused attention on the apparently wide differential in pay contrast between US top managers in large corporations versus their non-US top managers, we examined the backgrounds of the highest paid Chief Executive Officers...

In this article the results of a Benchmarking study sponsored by the Hong Kong Society for Accountants, Financial Management Committee are reported. The study, in the form of a survey, was sent to 633 listed Hong Kong firms. Sixty-seven firms responded to the survey crossing six different...

Events leading to the passing of the Sarbanes-Oxley Act have led to increased concern with and scrutiny of potential management manipulation of financial statements. From an agency theory perspective, managers have incentives to manipulate organizational methods and choices in order to produce...

In this paper we rank states based on higher education faculty compensation. Data on 574 universities across each of the 50 states and the District of Columbia are aggregated to develop a state compensation average. The analysis examines states both on a raw basis and on a cost of living...

A recent research stream develops currency adjusted stock indices. The analysis in previous papers is limited to daily closing data. This paper extends the existing body of literature by examining tick data. We examine tick data from 2002 through 2013 for eight indices. In general, results show...

The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

Spanish abstract: La creación de estados financieros proforma presenta un reto para los emprendedores que no cuentan con una amplia formación en finanzas y contabilidad. Este documento es el tercero de una serie que proporciona herramientas para ayudar a los(as) gerentes y emprendedores(as) a...

Spanish abstract: El pronóstico de los estados financieros y la realización de un análisis financiero comprensivo constituye un desafío considerable para los emprendedores o pequeñas empresas. Los estudiantes de diversos cursos de emprendimiento, finanzas y contabilidad también enfrentan...

In this paper we rank 574 universities based on compensation paid to their faculty. The analysis examines universities both on a raw basis and on a cost of living adjusted basis. Rankings based on salary data and benefit data are presented. In addition rankings based on total compensation are...

Retail banks serving ethnically diverse customer bases are challenged to measure up to differing perceptions of service quality. While there is existing research about customer satisfaction and service quality in the banking industry around the world, there are no clear conclusions as to the...