In recent years, the research and publishing efforts of accounting academicians have become
increasingly more specialized, as evidenced by the popularity of American Accounting …

Behavioral tax research investigates the behavior of tax practitioners and taxpayers, mostly
in a judgment/decision-making (JDM) context. We review and evaluate behavioral tax …

… Samelson, and Michael Harkness ABSTRACT … Samelson is a Professor at Moorhead State
University, and Michael Harkness is a Doctoral Candidate at the University of South Florida. …

This article proposes an innovative financial transaction that employs a whole business
securitization structure to create low-cost sources of acquisition financing. The transaction …

Objective The aim of this study was to determine the association of increased kyphosis with
declines in mobility, balance, and disability among community-living older adults. Design …

This study evaluates baseline characteristics of 704 women and men in the Framingham Study
with respect to long‐term risk of incident vertebral fracture. Incidence was 24% in women …

Choosing the appropriate form of entity is a crucial decision in organizing an activity. From a
legal perspective, this choice determines the extent of owner liability. From a tax perspective…

Two radiologists evaluated images of the spine from computed tomography (CT) scans on
two occasions to diagnose vertebral fracture in 100 individuals. Agreement was fair to good …

… Nicole Ballard, Chérie O'Neil and Donald Samelson examine two situations where it may
be advantageous to forgo deductions, discuss whether allowable deductions must be taken …

… signaling and negative selection early in DP thymocytes, rather than at the DP–SP transition
(27, 29). Negative selection, as assessed by loss of DP thymocytes and the absence of …