The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19,
2021
Airlangga University
The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps …
Regulations For The Circulating Library,
2021
University of Mississippi
Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library
Guides, Handbooks and Manuals
No abstract provided.
European Union Food Law Update,
2021
European Sugar Association, Brussels
European Union Food Law Update, Emilie Majster
Journal of Food Law & Policy
Nutrition is increasingly important in both the European Union (EU) and in global food-related policy making. Governments, which up until recently have focused on regulating food products based on a food safety perspective, are now turning to regulate from a nutritional aspect.
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?,
2021
Islamic Banking Study Program, Sekolah Tinggi Ekonomi Perbankan Islam Mr. Sjafruddin Prawiranegara
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology …
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?,
2021
Universitas Gadjah Mada
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Jurnal Akuntansi dan Keuangan Indonesia
This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding …
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study,
2021
Siliwangi University
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to map articles in the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) published by the Faculty of Economics and Business, Universitas Indonesia, for ten years (2011 to 2020). This study deployed a bibliometric analysis as an investigative method. The data were analyzed with R biblioshiny analytical framework. The findings revealed that JAKI was considerably consistent in publishing articles every period. JAKI publishes six articles each number and two publication numbers annually. In particular, there were 120 articles gained from 2011 to 2020. Based on the analysed articles, the most frequently emerging word from unigrams was …
Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service,
2021
University of Mississippi
Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration
Guides, Handbooks and Manuals
No abstract provided.
Percepción En Los Hogares Bogotanos Del Impacto Del Tlc Con Ee. Uu. Sobre El Precio Y La Disponibilidad De Los Productos Agrícolas La Canasta Básica Familiar,
2021
Universidad de La Salle, Bogotá
Percepción En Los Hogares Bogotanos Del Impacto Del Tlc Con Ee. Uu. Sobre El Precio Y La Disponibilidad De Los Productos Agrícolas La Canasta Básica Familiar, Vanesa Otalora Cajamarca, Andres Felipe Medina Rincón
Negocios y Relaciones Internacionales
El presente trabajo de investigación se enfoca en el estudio de los factores microeconómicos de la firma del Tratado de Libre Comercio con Estados Unidos; de forma puntual, la influencia de este acuerdo en la percepción de disponibilidad de productos de la canasta básica familiar y sus precios. En este sentido, el objetivo de esta investigación es: analizar la percepción en los hogares bogotanos acerca del impacto del Tratado de Libre Comercio con EE. UU. con base en el precio y la disponibilidad de los productos de la canasta básica familiar. Para dar respuesta a este objetivo se utilizará una …
Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research,
2021
Universitas Indonesia
Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Covid-19 Pandemic has shifted the behaviour of decision-makers in all business processes. This situation has accelerated the process of digitizing all information, information technology, and business processes. As a subsidiary of an Oil and Gas State-Owned Enterprise in Indonesia, The SHU also has a similar SOE's bureaucracy for the approval process in business development. What factors were considered, and how did the interaction and interrelation within those factors influence the decision-making is the main question in this research. This research aims at developing the decision-making system by accommodating the decision-maker's needs and preferences. Action research based on soft systems …
What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey,
2021
San Jose State University
What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon
Mineta Transportation Institute Publications
This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021.
The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation system, …
Base Erosion And Profit Shifting In Continental Africa And Beyond,
2021
Union College - Schenectady, NY
Base Erosion And Profit Shifting In Continental Africa And Beyond, Nathan Olsen
Honors Theses
Base erosion and profit shifting has become the latest burden on countries’ tax revenue collection agencies the world over. Recent studies have found how it occurs in the both the developed and developing world, but these same studies haven’t answered the question of why in the developing world. This thesis tries to answer that question concerning Africa, which is a continent full of developing nations. Using Base Erosion, Profit Shifting, and Developing Countries (Crivelli et. al, 2015) which outlines how the international economy is interconnected through a tax base spillover estimation, this paper turns its attention towards the developing nations …
Taxes And The Incentive To Work Under Flat And Progressive Tax Systems In Slovakia,
2021
ADA University, Azerbaijan
Taxes And The Incentive To Work Under Flat And Progressive Tax Systems In Slovakia, Orkhan Nadirov, Bruce Dehning, Drahomira Pavelkova
Accounting Faculty Articles and Research
This study examines the impact of taxes on the incentive to work under flat and progressive tax systems. Of particular interest are the changes from progressive-to-flat and flat-to-progressive tax conditions. To measure the impact of taxes on the incentive to work under both scenarios, we relate hours worked with the effective marginal tax rates. Using national accounts data and the Prescott’s (2004) labor market model, Slovakian work hours were examined at points in time around the adoption of a flat tax system in 2004 and a progressive tax system in 2013. In Slovakia, there was a transition from a progressive …
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures,
2021
University of Arkansas, Fayetteville
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal
Accounting Undergraduate Honors Theses
This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a …
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?,
2021
University of Mississippi
Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang
Honors Theses
The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …
Central Appalachia Severance Taxation And Policies For Future Economic Growth,
2021
University of Mississippi
Central Appalachia Severance Taxation And Policies For Future Economic Growth, Nathan Frisbie
Honors Theses
Central Appalachia is a region in the United States that has been referred to as a paradox by researchers who have studied it. The area is rich with natural resources, yet the region lacks economic development. The mineral extraction industry has been the center of the economy for over a hundred years. The reliance on the industry has caused Central Appalachia to fall behind in several categories. The region has unusually high concentrations of poverty and low high school graduation rates. The revenue from the taxation of coal is the primary source of income for many of the rural counties. …
An Analysis Of Cases Demonstrating Financial Accounting Fundamentals,
2021
University of Mississippi
An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy
Honors Theses
The purpose of this paper is to analyze key financial accounting fundamentals through the completion of case studies administered during the 2020-2021 academic school year. These case studies have included in-depth analysis designed to provide insight into accounting topics that transcends what was learned through prior academic instruction. Over the last year, these cases have provided more practical applications of topics including taxation, financial reporting, investment decisions, and thorough analysis of a company through a mock case study presented in front of industry professionals. Ultimately, these case studies have afforded me the opportunity to develop my knowledge of financial accounting …
2021 Business Tax Climate In The Mountain West,
2021
University of Nevada, Las Vegas
2021 Business Tax Climate In The Mountain West, Katie M. Gilbertson, Peter Grema, Saha Salahi, Caitlin J. Saladino, William E. Brown Jr.
Economic Development & Workforce
This Fact Sheet summarizes a report by Jared Walczak and Janelle Cammenga of The Tax Foundation titled “2021 State Business Tax Climate Index.” The index compares how states structure tax systems to bolster state business activity and investments, and possible routes for future improvement. Scores and rankings are offered for the Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah.
Decentralization And Welfare: Theory And An Empirical Analysis Using Philippine Data,
2021
Ateneo de Manila University
Decentralization And Welfare: Theory And An Empirical Analysis Using Philippine Data, Tristan A. Canare
Economics Department Faculty Publications
This study theoretically and empirically analyzes the relationship between decentralization and welfare. The model identifies conditions in which a decentralized government is utility-maximizing compared to a centralized one. The empirical analysis utilized data from Philippine provinces to study the relationship between several decentralization indicators and welfare, as measured by per capita income, human development index, and poverty. Results suggest that fiscal independence, or the ability of local governments to generate their own revenues to finance their own expenditures rather than relying on central government transfers, is positively associated with per capita income and HDI. Moreover, this relationship is stronger when …
Tax Advice Now At Your Finger Tips,
2021
University of Mississippi
Tax Advice Now At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting,
2021
University of Mississippi
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division
Guides, Handbooks and Manuals
No abstract provided.