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This study assessed the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN) Law, which includes an increase in petroleum and coal excise taxes, as passed by Congress in 2017. This study reviewed the context...
In response to calls from leaders in Jesuit business education, Accounting faculty from across the globe have joined to reimagine introductory Accounting courses. Accounting is somewhat unique in addressing this call given that the curricula in...
This descriptive case is a captivating story of Russia’s No. 2 airline, TRANSAERO, which was forced to abruptly suspend its flights in October 2015 due to bankruptcy proceedings filed against the company by its key creditors. The bankruptcy...
This paper is intended to help faculty develop cases that are more than classroom exercises. The authors of this article advance the notion that excellent case studies, including those in accounting and finance, are indeed possible. The...
Business is a field fraught with ethical and moral land mines. The recession in 2008 brought this to the forefront once again when the mortgage crisis and the failing of financial institutions had their roots in ethically-questionable behavior...
In 1991, Apple mad a tax deal with the Irish government to pay very low tax rates, on the condition that the California-based company carry out its European operations in Ireland. This tax ruling is what the European Union has described as “...
Mankind faces the challenge of transforming the existing global production, distribution, and consumption system into one that is more just and sustainable and which the Earth’s resources can support (e.g., Francis, 2015). Unfortunately,...
Cyprus Airways was the national carrier of the Republic of Cyprus. Established in 1947 and predominantly state-owned, the airline became known for being poorly managed and consistently losing money. The latest public money injection took place...
In 2012, a couple from Cyprus, Andreas and Elena Ioannou, faced the challenge of recovering their investment in the capital securities of Laiki Bank, the second largest bank in Cyprus. They had purchased the securities in 2009–2010, tempted by...
“We cannot get new banks to join the LIBOR panel. This is unfortunate from my perspective. But you can understand the situation of a bank chief executive who has to explain to shareholders why the bank should join a LIBOR panel, given the past...