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  • FAU Poll Shows Clinton Opening Six-Point Lead over Trump in Critical Battleground of Florida

    Release Date: Oct 13, 2016
    Hillary Clinton has opened up a six-point lead over Donald Trump in the critical battleground state of Florida, according to a new survey by the Florida Atlantic University Business and Economics Polling Initiative (FAU BEPI).

  • FAU's College of Business to Honor Riverside Hotel's Heiko Dobrikow with 2016 Business Leader of the Year Award

    Release Date: Oct 12, 2016
    Florida Atlantic University’s College of Business will host the 25th annual Business Leader of the Year breakfast on Friday, Jan. 27, 2017 at 8 a.m., at the Boca Raton Resort & Club, 501 East Camino Real, in Boca Raton.

  • The factors affecting illegal insider trading in firms with violations of GAAP

    Release Date: Sep 27, 2016
    The high incidence of financial statement restatements and high-profile accounting scandals in the last decade has spurred a great deal of attention from the media, investors, legislators and researchers. A major concern is that managers not only “cook the books” to meet market expectations but they also profit from the violations through informed insider trading. This potential profit is not without risk, however, as trading on the knowledge of existing accounting misstatements exposes the firms and its executives to high litigation and SEC enforcement risk.

  • Is there enough tourism to fill hotels that might open in Stuart?

    Release Date: Sep 23, 2016
    Four new hotels could be part of Stuart's future, although it's unlikely all would rise at once.

  • Hispanics backing Clinton in Key Battleground States of Ohio, Colorado Nevada, North Carolina and Florida

    Release Date: Sep 22, 2016
    A new set of Hispanic battleground state polls by the Business and Economics Polling Initiative (BEPI) at Florida Atlantic University reveals Hillary Clinton leading Donald Trump among Hispanics by similar margins from what President Obama did against Mitt Romney in 2012. The polls was conducted September 15-19 and each state carries with it a 4.9% margin of error.

  • The Boca Raton Tribune: FAU Hospitality Management Program Ranked Among Top 30 in U.S.

    Release Date: Sep 20, 2016
    Florida Atlantic University’s Hospitality & Tourism Management program is among the top 30 in the United States, according to the latest rankings published by The Best Schools Magazine.

  • Political scrutiny and tax law compliance: Evidence from the American Jobs Creation Act of 2004

    Release Date: Sep 20, 2016
    This study investigates firm compliance behavior under a special tax holiday for overseas corporate profits. The American Jobs Creation Act of 2004 created a tax holiday encouraging firms to repatriate foreign earnings and invest that capital in the United States. However, the Act did not require a direct tracing of the spending of repatriated funds; accordingly, repatriating firms could ignore the investment prescriptions of the Act, since tax regulators were provided no legally viable basis to pursue violations of the spending requirements. We use this event to provide evidence on the effect of political scrutiny on firms’ tax law compliance in a setting where regulatory enforcement plays essentially no role. Our findings suggest that repatriating firms facing greater levels of policymaker scrutiny, relative to other repatriating firms, exhibited greater compliance with the Act by increasing relative expenditures on permitted uses (R&D investment) and restraining expenditures on nonpermitted uses. We also find that the spending patterns are different only for the group of high-scrutiny firms (i.e., there is a threshold effect). Our estimates imply that the repatriation tax holiday induced, among such high-scrutiny firms alone, $0.41 of additional R&D spending per revenue dollar forgone by the Treasury under the Act.

  • Optimal Enforcement of Noncompete Covenants

    Release Date: Sep 20, 2016
    Noncompete covenants or covenant not to compete (CNC) are clauses in employment contracts inwhich the employee agrees not to gain employment with a competitor firm. In this article, we study the efficiency aspects of such contracts by incorporating the effect of labor mobility restrictions on knowledge transfer across firms, investment decisions by firms, and investment by workers. Following research that shows state-wise variations in the degree of CNC enforcement, we allow the strength of CNC enforcement to vary as a matter of regulatory policy and derive the optimal strength of enforcement. We also look at how regulations around CNCs should be optimally designed when employers can use collusive agreements, such as “no poaching” agreements, as an alternative to noncompete clauses. Given recent allegations of employer collusion among large Silicon Valley firms, we argue for a cautious approach in designing policies on CNC enforcement. (

  • Late for a very important date: Financial reporting and audit implications of late 10-K filings

    Release Date: Sep 20, 2016
    This paper examines potential erosion in the quality of financial reports when firms file SEC Form 12b-25, Notification of Late Filing, pursuant to Rule 12b-25. According to Rule 12b-25 of the 1934 Securities Exchange Act, if any required portion of the annual report on Form 10-K is not filed timely, registrants must file a Form 12b-25 to obtain a 15-day extension and disclose the reasons for its failure to file in reasonable detail. The SEC does not rule on whether the stated reasons are justifiable or whether there is sufficiently reasonable detail but leaves this disclosure decision to the registrant. Delays in financial reports often involve issues related to period-end accounting and audit processes although some of the stated reasons for filing delays might not suggest financial reporting issues. We find that a delinquent 10-K filing in itself has negative implications for accounting/audit quality and large Big 4 offices are more likely to have the level of capacity to handle the complex issues under time constraints (i.e., within the 15-day extension). Whereas the disclosure on Form 12b- 25 can reveal reliably issues about late filers, the risk of low reporting quality persists even when the explanations are more innocuous.

  • FAU hospitality program rank among 30 best in U.S., magazine says

    Release Date: Sep 13, 2016
    FAU is among 30 U.S. universities with the best hospitality management programs

  • FAU Buy vs. Rent Index Shows U.S. Housing Market Moving Deeper into Buy Territory In Terms of Wealth Creation

    Release Date: Sep 13, 2016
    The latest national index produced by Florida Atlantic University and Florida International University faculty indicates the United States housing market as a whole is moving marginally deeper into buy territory.

  • FAU in Top 30 Hospitality Programs in the USA

    Release Date: Sep 12, 2016
    Florida Atlantic University ranks on The 30 Best Hospitality Degree Programs in the U.S.!

  • MBA Sport Management #1 in Florida, #3 in USA

    Release Date: Sep 09, 2016
    FAU’s MBA in Sport Management program is among the best in the world and first in Florida, according to SportBusiness International.

  • FAU Index Shows Hispanics Optimistic About Economy and Turn to Social Media for Political News

    Release Date: Sep 08, 2016
    Hispanics in the United States are increasingly optimistic about the nation’s economy and their own personal financial situation, according to a new national survey by the Florida Atlantic University Business and Economics Polling Initiative (FAU BEPI).

  • French mull hard look at tourism

    Release Date: Sep 08, 2016
    A French government reports has proposed to set up an institute to monitor developments in the tourism industry following the recent attacks in the country.

  • American Airlines launches first flights to Cuba from Miami since 1961

    Release Date: Sep 07, 2016
    American: Miami to Camagüey and Santa Clara flights begin Sept 9, and to Varadero, Sept. 11

  • FAU College of Business Best Online Programs

    Release Date: Sep 07, 2016
    FAU's Online Graduate Programs were ranked among the best in the world by US News and World Report

  • The FAU COB is Proud to be AACSB Accredited

    Release Date: Sep 01, 2016
    Only 5% of Business Schools are accredited worldwide. Learn more about FAU College of Business's Accreditation.

  • Boca Raton: In talks for Boca location, Houston’s closes Pompano dock to boaters

    Release Date: Aug 31, 2016
    South Florida boaters have lost a restaurant destination on the Intracoastal Waterway.

  • New Review Study by FAU and UM Says Affordable Care Act Has Improved Access to Healthcare but Disparities Persist

    Release Date: Aug 29, 2016
    The Affordable Care Act (ACA) has substantially decreased the number of uninsured Americans and improved access to health care, though insurance affordability and disparities by geography, race/ethnicity, and income persist, according to a new review study by faculty at Florida Atlantic University and the University of Miami.

  • FAU’s College of Business Receives $5 Million Gift from Phil and Susan Smith

    Release Date: Aug 25, 2016
    Gift to Create Center for Free Enterprise and Name the College of Business’s Main Tower

  • Three small Broward motels sold in August

    Release Date: Aug 24, 2016
    Motel sales signal "healthy sign of investor confidence" in area tourism, broker says

  • FAU Poll Finds Trump Edging Out Clinton in Florida

    Release Date: Aug 23, 2016
    Republican nominee Donald Trump leads Democrat Hillary Clinton in Florida 43 to 41 percent, with Libertarian Gary Johnson taking 8 percent and 5 percent undecided, according to a new survey by the Florida Atlantic University Business and Economics Polling Initiative

  • Palm Beach County seeing wave of hotels opening and existing resorts refurbishing

    Release Date: Aug 19, 2016
    As more new hotels open in Palm Beach County, and others enter the development pipeline, there's an active pace of renovations and refurbishments at existing resorts.

  • Best Part Time MBA by Bloomberg Businessweek

    Release Date: Aug 19, 2016
    FAU EMBA program ranked among the best in the world in 2015 by Bloomberg Businessweek

  • Military Times Recognized College of Business

    Release Date: Aug 18, 2016
    FAU’s College of Business has been named the top business school in South Florida for veterans by Military Times magazine.

  • Study Shows When Listing A Home For Sale The Left-Most Digit On The Asking Price Matters Most

    Release Date: Aug 11, 2016
    The best technique for pricing a home when listing it for sale is setting the asking price just below a round number, according to recent research published by the Journal of Housing Research - an official publication of the American Real Estate Society (ARES).

  • FAU National Poll Finds Nearly Two-Thirds of Hispanics Voting for Clinton Over Trump

    Release Date: Aug 04, 2016
    Hillary Clinton leads Donald Trump nationally by 48 percent among Hispanics – nearly twice the 26 percent margin she held in May – and has greatly increased her favorability rating, according to a new national survey by the Florida Atlantic University Business and Economics Polling Initiative (FAU BEPI).

  • World’s largest hotel with 10,000 rooms, 70 restaurants to open in Mecca by 2017

    Release Date: Aug 04, 2016
    According to reports, the Abraj Kudai hotel - the world's largest by room count - in Saudi Arabia will open in 2017.

  • Daymond John, CEO of FUBU and Co-star of ABC’s ‘Shark Tank,’ to Speak at FAU on Sept. 8

    Release Date: Jul 28, 2016
    Daymond John, founder of FUBU and co-star of ABC’s “Shark Tank,” will speak at Florida Atlantic University on Thursday, Sept. 8 at 7 p.m., at the Carole and Barry Kaye Performing Arts Auditorium, FAU Student Union, 777 Glades Road, Boca Raton campus.

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