Vol. 1 No. 1 (2023): October

Articles

• THE ROLE OF ETHICS IN CLINICAL TRIAL CONTRACTING: A FRAMEWORK FOR INDUSTRY STANDARDS

  Barron John

  Clinical trials involve contractual agreements between multiple parties that govern the day-to-day interactions during the study. Ethical contracting is crucial to ensuring effective and mutually agreed-upon contractual agreements that protect the interests of all parties involved. The article

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• TOWARDS A STANDARDIZED LANGUAGE FOR FINANCIAL DATA SERVICES: A TAXONOMY AND ONTOLOGICAL MODEL

  Guarino James, Oberle D., Staab samir

  The financial data services industry is complex, with numerous financial instruments and limited suppliers. The lack of a common language and standardized methodologies for taxonomy development poses challenges to the understanding and comparison of vendors' commercial offerings. This paper

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• AN EMPIRICAL INVESTIGATION OF THE CHAOS BASED BANKRUPTCY MODEL FOR PREDICTING COVID-19 RELATED BANKRUPTCIES

  Sprott, Rowlands McArthur

  The COVID-19 pandemic has caused unprecedented damage to businesses across various industries, leading to a surge in bankruptcy filings worldwide. To predict COVID-19-related bankruptcies, this study examines the effectiveness of the Chaos Based Bankruptcy Model in forecasting bankruptcy using

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• CHALLENGES AND OPPORTUNITIES IN ACCOUNTING FOR CROWDFUNDING FIRMS: EVIDENCE FROM A SURVEY OF REG CF FIRMS AND AUDITORS

  Wang, Dunni

  Startups and early-stage firms often face difficulties in accounting and financial reporting quality compared to larger, public firms. Equity crowdfunding has emerged as an alternative source of financing for these firms, but there remain "knowledge gaps" and "weak spots" in accounting practices

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• DUE DILIGENCE AND FINANCIAL STATEMENT ANALYSIS: KEY FACTORS IN MERGERS AND ACQUISITIONS - LESSONS FROM BANK OF AMERICA'S ACQUISITION OF MERRILL LYNCH

  Henry Paulson

  This case study analyzes the Bank of America's acquisition of Merrill Lynch in 2008 and the issues that arose due to insufficient due diligence and financial statement analysis. The acquisition led to huge losses for the bank, resulting in a government bailout of $20 billion. The document

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