Experienced face-to-face lecturers preparing to teach online, where they won’t have the benefit of reading body language and will have to battle new obstacles, such as Zoom fatigue
COVID-19 has seen entire industries retooling their production to make personal protection equipment (PPE) for frontline healthcare workers. With all the PPE that’s being produced, Purolator Canada was the logistics company selected by Prime Minister Justin Trudeau and the Federal Government to deliver the PPE to hospitals across the country.
Among the many significant impacts of the recent crisis is the effect on individual pensions. Retirees are heavily dependent on other pension funds or savings as the average social security benefit is only $1500 per month. Pensions can come in many forms such as 401(k), IRA, Roth IRA, defined benefit, and defined contribution.
Worrying about finances can impact your physical and mental well-being and create strain within relationships. In a summary of research communicated by the Financial Consumer Agency of Canada, 48% of Canadians say they’ve lost sleep because of financial worries.
Facing an unprecedented global crisis, it’s natural to turn to taxes for comfort. As strange or unwanted a claim as this seems, our tax system reflects our societal wants and needs, and the behaviours we wish to encourage or discourage.
We investigate how board expertise affects chief executive officer (CEO) incentives and firm value. The CEO engages in a sequence of tasks: first acquiring information to evaluate a potential project, then reporting his or her assessment of the project to the board, and finally implementing the project if it is adopted.
Related party transactions (hereafter RPTs) involve a transfer of resources, services, or obligations between a reporting entity and a related party (SFAS 57; IAS 24). Although not all RPTs are “bad," prior research documents that some RPTs reflect insider opportunism and are harmful to shareholders.
Policy makers and regulators generally believe firms should enlist directors with more expertise. For example, the U.S.
When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income? The answer is yes under the accounting standard SFAS No. 159 of the U.S. GAAP.
In a recent study published in The Accounting Review, Assistant Professor Kaishu Wu, School of Accounting and Finance and his colleagues David Guenther and Ryan Wilson (both at the University of Oregon) examine whether high levels of corporate income tax avoidance are achieved with additional risk-taking. In other words, do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?