Purpose Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles. Methodology/approach Questionnaires completed independently by both the husband and wife....

Increased life expectancies and decreased birthrates have placed enormous financial pressure on the Social Security system. Because significant reforms are needed to ensure its financial solvency, our study examines the acceptability of proposals to reform the system. Given the potentially...

This chapter describes an in-class exercise to illustrate the implications associated with earnings management and corporate social responsibility (CSR). Student teams act as senior managers, evaluating scenarios in which they must decide whether to engage in earnings management and socially...

This paper investigates whether the increases and decreases presented in 20-F reconciliations influence perceptions of the risk of investing in the firm and the financial performance of the firm. The research results indicate that subjects perceive the risk of firms filing 20-F reconciliations...