EPA Scrutiny and Voluntary Environmental Disclosures
Market participants have called on the SEC to address the lack of disclosures about firms’ environmental impacts, investments, and exposures. However, the frictions that obstruct the flow of environmental information are not well understood. I shed light on these frictions by examining whether scrutiny by the Environmental Protection Agency (EPA) restricts the firm’s voluntary environmental disclosures in earnings conference calls.
TerpTax: A Guide to NIL Taxes
NIL deals offer student-athletes new income—but also tax obligations. Smith lecturer Samuel Handwerger explains how earnings are taxed, what to watch for, and why planning, record-keeping and resources like TerpTax are key to staying financially and legally safe.
Cardello ’93 Earns Hillman Award for Decades of Impact in Accounting and Community Work
The Robert H. Smith School of Business honored Jacqueline Cardello ’93, CPA, president and managing partner of GRF CPAs & Advisors, with the Suzanne D. Hillman Award for Service to the Community, recognizing her leadership in accounting, mentorship, philanthropy, and AI education.
When Tax Scams Hit Home: What to Know About Theft Loss Deductions
Samuel Handwerger, CPA and TerpTax faculty advisor, explains how victims of investment scams may qualify for theft loss tax deductions under IRS rules. He outlines key eligibility criteria, recent IRS guidance, and the importance of intent, documentation, and expert advice.
CFO Narcissism and the Power of Persuasion Over Analysts: A Mixed-Methods Approach
We study the role of CFO narcissism in the intent and ability to positively influence sell-side analysts’ perceptions of the firm. Consistent with narcissists casting favorable impressions on others, we find CFO narcissism is associated with overly optimistic analyst valuations. We then study public persuasion attempts by analyzing conference call transcripts and private persuasion attempts through a laboratory study.
When the IRS Comes Knocking: Understanding 501c3 Status Revocation
By Samuel Handwerger, CPA, Faculty Advisor for TerpTax
TerpTax: Understanding Form 1099-K
Samuel Handwerger, faculty advisor for TerpTax, explains Form 1099-K—an IRS record for online sales and payments through apps. Understanding taxable income, tracking expenses, and correcting errors can save headaches. Keep good records and report income accurately to avoid issues.