Employee Retirement Education Programs: An Important Part of Corporate Social Responsibility

Corporate social responsibility (CSR) is becoming increasingly important to organizations wishing to create a sustainable competitive advantage by attracting quality employees. The focus of this paper is to offer a framework for organizations to create CSR internally using relationship marketing principles. The framework for this propositional development is employee retirement options. The authors discuss the decline of the defined benefit pension plan, the increase in 401 (k) retirement plans, and the issues facing employees. Suggestions are offered regarding how organizations can create employee loyalty and improve corporate social responsibility within their organization by educating employees on their various retirement options

An Investigation Of Security Analysts Use Of Non-Accounting Data For Decision Making

This research evaluates the responses of Chartered Financial Analysts (CFAs) asked what additional information considered useful to make a buy/sell decision regarding equity securities. The information is dichotomized into quantitative/qualitative and internal/external groups. The results show that for the total sample of CFAs, the information requests are not significantly different form a 50/50 split. The inference drawn is that since almost 50% of the information used is external (qualitative), additional mandatory disclosures of accounting information should be carefully reviewed before implementation

Non-Tariff Trade Barriers: Implications for U.S. Economic Growth and Competitiveness

Sam O. McCord is an Associate Professor of Finance and International Business, Department of Finance at Auburn University. Leonard G. Weld is an Assistant Professor, School of Accountancy at Auburn University