Vol. 25 No. 2 (2025)

Articles

• Do U.S. Multinational Corporations Utilize Tax Avoidance Strategy to Meet and Beat Multiple Earnings Goals?

  Jason Jiao, Lucy Lu

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• Exploring Gamification Approaches in Accounting Courses: A Systematic Review

  Yunita Anwar, Martin Mulyadi

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• Sales Order Backlog and R&D Investment

  Xuehu Song

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• The Impact of the Country of Origin on the Underpricing of ADR IPO in the U.S. Equity Markets

  Sergiy Rakhmayil, Lucas Agbeli

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• The Application and Future of the U.S. Global Intangible Low-Taxed Income Tax

  Marvin J. Williams

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• Evaluating the Risk and Return of an Initially Delta-Hedged Portfolio

  Joseph Cheng

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• Non-Linearity in Corporate Finance Studies: Bank Size Matters When It Comes to Leverage Components

  David E. Booth, Nonna Sorokina

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• Entrepreneurial Intentions: What Factors Impact The High School’s Students? Marrakech, Morocco

  Stiriba Latifa

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• Performance Insights of Leading Card Issuers: An Analysis of Accounting Practices, Financial Metrics, and Corporate Responsibility Amid Economic Disruption

  Tom Lu

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• The Role of Trade, R&D and Human Capital in Growth: A Story of the Chess Piece Fallacy

  Arjun K., Abhay Joshi, A. Sankaran

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• News Vacancy and Stock Movement: Uncovering Trading Opportunities With Idiosyncratic Price Changes

  Nicholas Diersen, Adrian Tippit, Nicholas Wilson

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• The “Blowout Effect”: An Analysis of the Financial Impact of a Near Catastrophic Aviation Event

  Kate Manthey, Deborah B. Beyer, Robert A. Kunkel, Scott B. Beyer

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• Effects of COVID-19 on Financial Reporting in the U.S. Life Science Industry

  Young Park

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