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Accounting Conservatism or Earnings Management: A Study of the Allowance for Doubtful Accounts
Get PDFThis paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ideal target for the study because the industry typically has large balances in accounts receivable and allowance for doubtful accounts. Bad debt expense and write-offs were also used; these were obtained from the firms’ forms 10K Schedule II filed with the Securities and Exchange Commission (SEC) during the study period from 2005-2017. Analysts reports were also used, as obtained from Bloomberg for each firm. Results from subsequent regression analyses indicate that firms utilized excessive conservatism within the allowance for doubtful accounts to manage earnings to achieve earnings goals throughout the study period
Corequisite Mathematics: A Program Analysis at the College Level
Get PDFMany incoming college freshmen who do not meet minimum standardized exam cut-score requirements are often determined to be not ready for college-level coursework and registered for pre-requisite, multi-semester, remedial course sequences. The goal of pre-requisite courses is to prepare students for college-level courses prior to enrollment in college-level classes. However, based on multiple studies, traditional, pre-requisite developmental education has become a barrier to student success. In contrast, the co-requisite instructional model enrolls students into their college-level, credit-bearing course in their first semester on a college campus, improving the likelihood of success in those courses and beyond. The purpose of this study was to determine the effectiveness of implementing a corequisite curriculum into a college algebra course. To help with this determination, the study compared student success in a corequisite college algebra course to student success in a non-corequisite college algebra course, a traditional college algebra course, and success in subsequent precalculus classes. Another purpose was to examine faculty perceptions of their experiences teaching non-corequisite college algebra courses and corequisite college algebra courses. Faculty perceptions on initial transition preparedness, implementation of evidence-based teaching theories, and continued improvements were collected using interviews. This study showed corequisite mathematics benefitted students typically labeled developmental. This study also confirmed that academically at-risk students are capable of learning complex ideas and concepts at the college-level, and can be successful without slow-paced, extended remediation. Faculty benefitted from the training, collaboration, and resources provided for the implementation of new course curricula like the corequisite model. It was evident from this study, with the corequisite model, faculty continue to support students as they progress in their mathematics courses
Upon Learning My Uncle Doug Had Been Married and Divorced Before He Died: A Dialectic
Get PDFThe Waking is proud to nominate Upon Learning My Uncle Doug Had Been Married and Divorced Before He Died: A Dialectic for Sundress Publications\u27 Best of the Net 2021 anthology.
Doug was married to a lady who didn\u27t grow up on a farm. He met Beth in college, a real pretty girl with brown hair and brown eyes. Doug was broad-shouldered and blue-eyed, good-looking too. But Beth didn\u27t get why he worked all the time, running from barns to the shop and back to the feedlot. She didn\u27t know a thing about livestock. She didn\u27t get it\u27s not a job but a living you either love or you don\u27t, and it was in Doug\u27s blood. So Beth stewed at home, staring at the clock, wishing she was out. It was too much of a shock, from college to the country. Seemed to me she wasn\u27t bored but angry that Doug was living the life he chose and she was stuck in a house she swore seeped dirt. Hated it like an allergy. And not a school in sight was hiring then, so she had all this time when Doug had none. But farming paid her school loans. In the end she got out debt-free and damned if Doug got slammed with alimony. He just couldn\u27t tell the judge what everybody knew—no, he wouldn’t talk of her indiscretions. Probably he was embarrassed, too proud and too private, but in any case, boy did he pay in every way. Probably best she didn’t go to Doug’s funeral. What’s Beth doing now—do you know? Is that so. Well, now. That’s a shame
Winter Commencement, 2021
Get PDFProgram for the one hundred and eighty-fifth commencement at Marshall University
MU Distinguished Artists and Scholars Award
No full textMarshall\u27s Distinguished Artists and Scholars Award (DASA) recognizes distinction in the fields of artistic and scholarly activity on the part of Marshall University faculty. Robert Ellison and Larry Sheret won the 2020-21 Team award for the Library of Appalachian Preaching.https://mds.marshall.edu/aa_about_the_library/1006/thumbnail.jp
Library of Appalachian Preaching at Marshall University
Get PDFThis article appeared in the Fall 2021 issue of The Journal of Appalachian Studies, the official journal of the Appalachian Studies Association.https://mds.marshall.edu/aa_about_the_library/1011/thumbnail.jp
Understanding the Influence of Childhood Experiences on the Development of Female Sexual Perpetrators Against Underage Individuals
Get PDFFemales who are perpetrators of sexual offenses are an understudied population. Due to societies’ failure to recognize that female perpetrators exist and to recognize their abuse when it occurs, sexual abuse completed by females often goes unreported. As a result, females engaging in sexual offenses, particularly pedophilia, is seen as a rare occurrence. However, research suggests that the actual rate of female pedophilic behavior is occurring at a rate three-four times higher than what is actually reported (Cortoni, Babchishin, & Rat, 2017). This study used anonymous data from 2,828 adult females in the IRB approved study [127810-11] Effects of Recalled Family Attitudes and Childhood Sexual Experiences on Adult Sexual Attitudes and Adjustment. A total of 45 variables were analyzed to determine predictors of adult females having sexual activity of any kind with underage partners. The strongest predictor of engaging in sexual activity of any kind with underage partners as an adult was participating in sexual activity of any kind with a partner under the age of 18 while also being under the age of 18. Twelve variables were statistically significant predictors of females who had underage male partners, but only two were also clinically significant. Females who later chose underage male partners had early sexual experiences with male partners while they were under the age of 18 and shared a bed for sleeping with a younger male partner more than four years younger than them while they were under the age of 18. Nine variables were statistically significant predictors of females who had underage female partners, but only one was also clinically significant. Females who later chose underage female partners had early sexual experiences with female partners while they were under the age of 18