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Assistant Professor of Accounting, George Lu, was recently selected as a John Marshall Scholar for Summer 2025. The John Marshall University Scholars Award program provides Marshall University faculty members with an opportunity to develop significant creative or scholarly output. The proposed project can involve research, design, development, field study, creative work, or performance.
Upon receiving the award, George said: "I am grateful to Marshall University for this tremendous honor. As the inaugural Hedrick Endowed Assistant Professor of Accounting, I greatly appreciate the opportunity to serve this historic institution. I am currently working on a coauthored study examining the effects of the Tax Cuts and Jobs Act of 2017 on community banks and small business lending. Enacted as the largest reform to the U.S. tax system in three decades, the TCJA introduced wide-ranging provisions. Our study explores, among other subjects, how these provisions influence community banks' small business lending patterns. Small businesses are vital to the nation's economy. According to the Small Business Administration, 99% of businesses in the U.S. are considered small businesses, and they hold particular importance in smaller states like West Virginia."
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