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Are They Wearing Their Pride on Their Sleeve? Examining the Impact of Team and University Identification upon Brand Equity (open access)

Are They Wearing Their Pride on Their Sleeve? Examining the Impact of Team and University Identification upon Brand Equity

This article examines the effectiveness of sportswear companies' sponsorship of intercollegiate athletic departments, and the subsequent effects on the students of the university.
Date: 2016
Creator: Wear, Henry; Heere, Bob & Clopton, Aaron
System: The UNT Digital Library
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification (open access)

Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: July 2016
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
System: The UNT Digital Library