Browsing W&L University Student Scholarship by Subject "Washington and Lee University -- Honors in Accounting"
Now showing items 1-12 of 12
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Analyzing the Effect of ESG Language on the Risk and Return of Sin Stocks (thesis)
This paper examines the effect of Environmental, Social, and Governance (ESG)-related language on the returns and associated risk for firms situated in sin stock industries. Specifically, this paper strives to answer the ... -
Determining the Effects of Aggregate and Disaggregate ESG Ratings on Abnormal Stock Returns (thesis)
This paper examines the effects of Environmental, Social, and Governance (ESG) ratings and their component parts on excess stock returns for 719 firms in the S&P 1500. Although no relationship was found between aggregate ... -
The Effect of ESG on Stock Market Returns Following Financial Restatement (thesis)
(2023)This paper examines the effects of Environmental, Social, and Governance (ESG) scores and their component parts on cumulative abnormal stock returns for 63 publicly traded firms. Using an event study I find a statistically ... -
Feedback and Pushback: Stakeholder Input and Other Influential Factors in the FASB's Adoption of ASC 606- Revenue from Contracts with Customers (thesis)
In 2002, the FASB took on a joint project with the IASB to create a single, comprehensive standard for revenue recognition. ASC 606 replaced the earnings-based model of recognition that, in practice, could lead to inconsistent, ... -
Goodwill and Other Intangible Assets: An Exploratory Study into the Effectiveness of the Accounting Standards Codification (thesis)
Financial statements are one of the primary tools used to assess a company's performance and financial health. Maintaining clear financial statements is important not only for the company itself but also for other stakeholders, ... -
A Holistic Examination of the Relationship Between ESG Ratings and Corporate Financial Performance (thesis)
This paper examines the effect of Environmental, Social, and Governance (ESG) ratings and several of their component parts core accounting performance metrics, proxied by metrics in the DuPont decomposition. Further, I ... -
How Does S-1 Filing Language Affect IPO Failure? (thesis)
This paper considers how the language used in the filings associated with an initial public offering (IPO) might predict the ultimate failure of an IPO. In part one of the study, I used qualitative methods to examine the ... -
Implicit Incentives in Football: An Empirical Analysis of Performance Measurement for NFL Players (thesis)
In this study, I examine how team-based and individual performance metrics are incorporated into NFL players' contracts. The current research in performance evaluation and incentive contract design suggests that a mixed ... -
It's All About Balance: Examining the Factors that Drive a Firm's Integrated Social Performance (thesis)
This paper examines factors that enable corporations to act authentically on the values of human respect and dignity, thus achieving integrated social performance. Integrated social performance is realized when firms that ... -
Presentation and Perception: The Effect of Disclosure Readability on Lending Decisions (thesis)
This paper examines the effect readability has on the perceived creditworthiness of borrowers. I find that reduced readability increases the likelihood that borrowers objectively deserving of an unfavorable credit rating ... -
The Benson Project: Urban Economic Renewal Strategies in Practice
Efforts to stimulate economic renewal should include a consideration of renewal strategies to ensure their effectiveness and ultimate success. The following study presents four tenets of economic renewal, developed from ... -
U.S. GAAP vs. IFRS: A Comparative Study Regarding How Differences in Accounting Standards Can Affect Understanding of Company Financial Performance (thesis)
Internationally, the two main regulatory bodies, which affect company financial reporting, are the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). The standards they ...