Research
Our faculty members are attuned to a marketplace that values innovation, entrepreneurialism, analytical thinking and hard work. Their teaching and research equip our students with the wisdom of business scholarship rooted in the experiential lessons of the marketplace.
Find out more about the latest research by browsing current working papers online at Social Sciences Research Network (SSRN).
Journals
Insights & Research
July 24, 2018
How Better Benefits Affect the Bottom Line
“You need to be above the market, because the moment everyone has the same thing, employees think they can always go out and look for another job," the researchers explain.
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How Better Benefits Affect the Bottom Line
July 23, 2018
Capital Gains Tax: Are We Doing It Wrong?
Maybe there's something fundamentally flawed about the way the IRS calculates capital gains. The Smith School's Samuel Handwerger discusses the merits of indexing.
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Capital Gains Tax: Are We Doing It Wrong?
June 21, 2018
What To Know About the Supreme Court's Sales Tax Decision
In a rare move this week, the U.S. Supreme Court overturned its own ruling, with a 5-4 decision that allows states to collect sales tax from out-of-state retailers who sell to their in-state residents.
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What To Know About the Supreme Court's Sales Tax Decision
June 11, 2018
An Upside To Having Busy Board Members
"Multiple directorships may enhance firm performance through board connections, but may also hinder firm performance through time constraints," the authors write.
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An Upside To Having Busy Board Members
May 11, 2018
Beware of CFOs with Large Signatures
There's more to signature size than meets the eye. As it turns out, chief financial officers with large signatures are more willing to exploit others and bend the truth in their favor.
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Beware of CFOs with Large Signatures
April 16, 2018
Business Gets Personal For CFOs
New research suggests that CFOs have a significant influence on firms’ disclosure decisions and respond to personal litigation risk over and above corporate litigation risk.
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Business Gets Personal For CFOs
April 4, 2018
A Last-Ditch Plan To Avoid Paying Taxes
Sometimes the solution to a problem falls into a tax preparer's lap, the Smith School's Samuel Handwerger says. And sometimes that solution is a traditional Individual Retirement Account (IRA).
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A Last-Ditch Plan To Avoid Paying Taxes
March 13, 2018
Boost Accounting Transparency
Accounting information that individual firms report can have a big impact on the economy. Smith School professor Rebecca Hann says the reason is because economic forces prevent markets from weeding out under-performing firms.
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Boost Accounting Transparency
March 8, 2018
How the New Tax Law Could Affect Your 2017 Returns
While the newly adopted tax code didn't go into effect until 2018, it might actually create a soft spot in the 2017 tax returns Americans are filing now. And it's all because of the things that the new law strips from the tax code, says the Smith School's Samuel Handwerger.
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How the New Tax Law Could Affect Your 2017 Returns
February 14, 2018
A Tax Loophole You Could Drive an Uber Through
There are two certainties, the old saying goes: Death and taxes. And though there are no known loopholes for death, tax professionals do discover tax loopholes from time to time. Like this one, involving Uber drivers.
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A Tax Loophole You Could Drive an Uber Through