EXPLORING THE RELATIONSHIP BETWEEN GENERATIONAL DIFFERENCES AND WORK STYLES IN ACCOUNTING

Recruiting and retaining qualified certified public accountants (CPAs) is essential for organizations' fiscal management and success. The accounting profession is expected to grow significantly, increasing the pressure on businesses to hire CPAs whose work styles align with the evolving demands of the field. Traditionally, personality inventories have been used to assess candidates' fit

Authors: Michael J. Mitchell , Emily R. Anderson
Pages: 1-17
IMPACT OF CORPORATE OWNERSHIP STRUCTURE ON SEO COSTS

Companies face significant stock price drops, typically ranging from two to three percent, upon announcing seasoned equity offerings (SEOs), as evidenced in various studies (Asquith & Mullins, 1986; Masulis, 1986; Smith, 1986; Jung, Kim, & Stulz, 1996). Smith (1986) further reveals that the market's reaction to equity issuance on the announcement day is approximately 2.88 percent

Authors: Yan Ming Zheng , An-Hsing Chen
Pages: 18-25
ANALYZING SHORT INTEREST RATIOS: IMPACTS ON CORPORATE INVESTMENT AND FINANCIAL CONSTRAINTS

The perpetual debate regarding the rationality of stock markets remains a captivating and ongoing topic of inquiry. Existing literature broadly approaches this issue through two distinct frameworks: the classical and the behavioral perspectives. In the classical view, market efficiency prevails, where stock prices faithfully reflect changes in anticipated future cashflows or discount rates.

Authors: Vasantha Rao Allain , Ethan James Smith
Pages: 26-42