Research
Our faculty members are attuned to a marketplace that values innovation, entrepreneurialism, analytical thinking and hard work. Their teaching and research equip our students with the wisdom of business scholarship rooted in the experiential lessons of the marketplace.
Find out more about the latest research by browsing current working papers online at Social Sciences Research Network (SSRN).
Journals
Insights & Research
March 12, 2024
Smith School Tax Expert Weighs in on Baltimore Orioles Sale
Spring brings baseball and taxes: Baltimore Orioles navigate $1.725 billion sale amid tax intricacies. David Rubenstein’s acquisition strategy aims to maximize tax benefits. IRS scrutiny looms over potential installment sale complications. Samuel Handwerger's expert insights reveal the complexities…
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Smith School Tax Expert Weighs in on Baltimore Orioles Sale
December 8, 2023
Earnings Reports Aren't Just for Investors – Consumers Care, Too
Publicly traded companies’ quarterly earnings announcements aren’t just for investors – consumers are also absorbing earnings news and making purchasing decisions accordingly, finds new research from the University of Maryland’s Robert H. Smith School of Business.
August 24, 2023
SEC Cites Smith Research in New Cybersecurity Disclosure Rules for Public Companies
University of Maryland's Smith School of Business research influences SEC's new cybersecurity disclosure rules. SEC-registered businesses must adhere to updates. Martin P. Loeb's studies cited, emphasizing market reactions to cyber incidents. Gordon's advocacy spans 15+ years. Research supports…
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SEC Cites Smith Research in New Cybersecurity Disclosure Rules for Public Companies
August 24, 2023
AI-Powered Pricing: Does It Make the Buying Experience More Fair and Equitable?
Retailers have been using artificial intelligence for a while now. There’s the rudimentary use of it to send out enticing email promotions or timely online ads that we welcome at times and find annoying at others. But retailers are also using AI to track consumers’ behavior both online and in brick…
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AI-Powered Pricing: Does It Make the Buying Experience More Fair and Equitable?
August 16, 2023
‘Safe Harbor’ for Crypto Fraud Victims and its Relevance to the Celsius Case
The risk in crypto investing resurfaced prominently last month, related to former Celsius Network CEO Alex Mashinsky’s arrest on criminal and civil charges stemming from his activity with the now bankrupt cryptocurrency lending platform.
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‘Safe Harbor’ for Crypto Fraud Victims and its Relevance to the Celsius Case
July 17, 2023
‘Unclaimed Refund’ and Other Scams: Insight from TerpTax and Justice for Fraud Victims
Every few months the Internal Revenue Service warns about fraudsters sending out emails (phishing) or text messages (smishing) from what are not IRS points of origin, but cleverly appear to be. The newest IRS advisory describes a scheme that Smith’s Samuel Handwerger says “is very clever…
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‘Unclaimed Refund’ and Other Scams: Insight from TerpTax and Justice for Fraud Victims
April 11, 2023
IRS and Crypto
As more than 20 percent of U.S. adults reportedly own cryptocurrency, revised wording on 2022 tax forms, signals that the IRS perceives “a lot of taxable transactions in cryptocurrency that are not being reported,” says Accounting Lecturer Samuel Handwerger, CPA, for the University of…
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IRS and Crypto
January 19, 2023
How Thomson Reuters Impacts Street Earnings
In research published in the Journal of Accounting Research, Smith accounting professor Musa Subasi and his co-authors looked at how Thomson Reuters produces and distributes street earnings to better understand the role forecast data providers play in capital markets.
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How Thomson Reuters Impacts Street Earnings
December 8, 2022
Student Loan Forgiveness in Limbo: What Borrowers Should Know
With the proposed student debt relief program mired and stalled in legal battles, it’s now revealed that erroneous notices of student debt forgiveness application approvals were emailed to about 9 million Americans. At this point, says Smith’s Samuel Handwerger, “the Biden administration might be…
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Student Loan Forgiveness in Limbo: What Borrowers Should Know
October 19, 2022
Labor Market Competition Plays A Huge Role in Remote Work
With pandemic restrictions in the rearview mirror, in a few years working from home may follow suit. ZDNET reports it could soon be time to pack up your home office. 65 percent of CEOs at multinational companies say they want workers back in cubicles 9-to-5 by 2025.
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Labor Market Competition Plays A Huge Role in Remote Work