The National Collegiate Athletic Association (“NCAA”) is based on such ideals as amateurism, fairness, and healthy competition, and ensures compliance with those principles with a formalized system of investigation, infraction hearings, and penalties. Legal minds, as well as the direct...

This paper aimed to evaluate the product innovation as a resource in the internationalization process of an emerging multinational (EMN), the Brazilian company Taurus in the North American market. Through the lenses of the Resource Based View (RBV), we discuss the role of product innovation, the...

This paper examines the health performance rankings of the 50 U.S. state governments (SGs), and addresses the relationship between SG performance rankings and SG environmental health, economic prosperity, and state healthcare policy. We use the data envelopment analysis (DEA) to estimate and...

This paper investigates the extent to which the GILTI (global intangible low-taxed income) tax and FDII (foreign-derived intangible income) deduction affect how U.S. multinational firms’ investment and income shifting strategies change after the 2017 Tax Cuts and Jobs Act (the Act). Overall,...

This paper studies the impact of the forward looking intangibles-specific non-financial and textual disclosures on the annual reports (including MD&A, etc.) of 25 biggest Pharmaceutical firms listed in the United States. Using a mixed research method the information from the annual reports are...

The principal objective of this research study was to investigate the impact of the Great Economic Recession of 2008 on national banks' equity investment valuations and create an empirical model for predicting national banks' financial failure in the United States. The focal period of the study...

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant change in U.S. domestic and international tax policy, altering incentives for U.S. firms to own foreign assets. We examine the initial response of U.S. firms’ foreign acquisition patterns to the TCJA’s key reform provisions. We...