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Articles 1 - 30 of 106
Full-Text Articles in Business
Using Team Rewards And Individual Assessment To Incentivize Collaboration In Team Projects, Prasart Jongjaroenkamol
Using Team Rewards And Individual Assessment To Incentivize Collaboration In Team Projects, Prasart Jongjaroenkamol
Research Collection School Of Accountancy
Team projects are commonly used in higher education across different disciplines to promote cooperation among students. However, achieving this objective can be challenging. To address this issue, educators have explored various strategies, such as implementing peer evaluation or having periodic consultations with teams. In this paper, I present a novel approach to team assessment that combines team rewards with individual assessment. In this assessment, each team member independently takes a quiz, and the team's score is determined by the average performance of its members. Consequently, the team reward becomes intricately tied to the individual learning outcomes of all team members. …
Sustainability Transformation: The Role Of Accountancy And Finance Professionals In The Singapore Manufacturing Sector, Jiwei Wang, Holly I. Yang, Liandong Zhang, Sanli Pinar Darendeli, Ying-Chi Huang
Sustainability Transformation: The Role Of Accountancy And Finance Professionals In The Singapore Manufacturing Sector, Jiwei Wang, Holly I. Yang, Liandong Zhang, Sanli Pinar Darendeli, Ying-Chi Huang
Research Collection School Of Accountancy
Sustainability is already reshaping the Singapore manufacturing sector. The majority of companies surveyed (70%) have started their sustainability transformation in one form or another, and many have initiated discussions. However, on the whole, only 37% of companies have implemented sustainability initiatives, and 21% have reported on sustainability. On the bright side, these percentages are slated to double within 1-3 years. The infusion of sustainability into the manufacturing sector has led to accountancy and finance professionals potentially playing a bigger role in their organisations, particularly in aligning the sustainability objectives with business strategies. The study notes that manufacturing companies are mostly …
Public Communication Of Audit Risks And Related-Party Transactions: Evidence From China, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
Public Communication Of Audit Risks And Related-Party Transactions: Evidence From China, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
Research Collection School Of Accountancy
This paper examines whether and how firms' engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required by the expanded audit report. Using the phased regulatory changes in China and a difference-in-differences design with firm fixed effects and matching, we find that firms significantly reduce their RPTs after the adoption of expanded audit reports (EARs). To investigate potential mechanisms, we find that (1) investor scrutiny increases after the adoption of EARs, (2) the reduction of RPTs is more pronounced when EARs are more likely to attract investor attention, and (3) the reduction of RPTs is …
Measuring The Learning Effectiveness Of Two Courses In A Program In Accounting Data And Analytics, Clarence Goh, Duan Ning, Magdeleine Lew, Gary Pan, Poh Sun Seow
Measuring The Learning Effectiveness Of Two Courses In A Program In Accounting Data And Analytics, Clarence Goh, Duan Ning, Magdeleine Lew, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
Driven by rapid technological innovation, information technology (IT) is expected to significantly alter the way that accountants work. However, both accounting researchers and practitioners have observed a shortage of accounting professionals who currently possess the relevant technology skillsets to exploit technological advances. In response, the School of Accountancy of a Singapore-based university launched a second major program in Accounting Data and Analytics in 2018. In this study, we examine the learning effectiveness of two courses – Business Data Management and Data Modelling & Visualization – offered as part of the program. Overall, our results suggest that the courses are effective …
Friends Can Help: The Effects Of Relationship In The Chinese Book-Building Process, Ting Luo, Wei Luo, Heng Yue, Lu Zhang
Friends Can Help: The Effects Of Relationship In The Chinese Book-Building Process, Ting Luo, Wei Luo, Heng Yue, Lu Zhang
Research Collection School Of Accountancy
Using detailed bidding information in Chinese IPO book-building process, we find that institutional investors who have a close relationship with the underwriter are more likely to participate in bidding and their bidding prices are higher, compared to other institutional investors. We also find that related institutional investors bid higher when the underwriter is more likely to need or receive their support. Further analysis suggests that related institutional investors gain some benefits for their support to the underwriter, including receiving more shares in profitable IPOs, better timing their exit from the IPO in the open market, and receiving more optimistic earnings …
Accelerating Business Transformation In The Digital Age, Gary Pan, Shankararaman, Venky
Accelerating Business Transformation In The Digital Age, Gary Pan, Shankararaman, Venky
Research Collection School Of Accountancy
Business Transformation involves making fundamental changes in how business is conducted in order to help cope with shifts in market environment. This chapter focuses on the role played by digital technology in business transformation and the mindset shifts required to embark on a digital transformation journey. More relevantly, this chapter also highlights how data analytics is driving digital transformation.
The Past, Present, And Future Of China-Related Accounting Research, Qiang Cheng, Luzi Hail, Gwen Yu
The Past, Present, And Future Of China-Related Accounting Research, Qiang Cheng, Luzi Hail, Gwen Yu
Research Collection School Of Accountancy
This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization of accounting research. We note that the taxonomy of the literature by geographic region rather than topic or methodology is unusual and makes it difficult to formulate a common framework that would help organize the many contributions. Next, we distill distinct patterns in authorship, choice of topics, and asserted contributions of China-related studies. Studies are …
Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan
Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
The printing industry is a “sunset” industry that is currently undergoing massive changes, with digital transformation and sustainability being two key issues that the companies in these 2 industries have to face. In addition, the Covid-19 pandemic has hastened the pace of the changes that are taking place and companies have to make serious decisions that will affect their future survival in this industry. This article highlights how one printing solutions provider in Singapore can pivot its operations to be more sustainable in the new post-pandemic normal.
Developing Future-Ready Talent Through ‘Real-World’ Digital Projects, Gary Pan, Benjamin Huan Zhou Lee, Yuanto Kusnadi
Developing Future-Ready Talent Through ‘Real-World’ Digital Projects, Gary Pan, Benjamin Huan Zhou Lee, Yuanto Kusnadi
Research Collection School Of Accountancy
A close collaboration between university and industry partners through ‘real-world’ digital projects could help develop future-ready accountants
Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan
Developing Talent Through Work-Integrated Learning, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
No abstract provided.
Audit Adjustments Matter: What They Reveal About Companies' Financial Reporting, Themin Suwardy, Chu Yeong Lim
Audit Adjustments Matter: What They Reveal About Companies' Financial Reporting, Themin Suwardy, Chu Yeong Lim
Research Collection School Of Accountancy
This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of listed companies in Singapore. Data was gathered from the 2018 to 2020 financial statements of 412 companies, along with views of close to 280 audit committee chairs and heads of finance (or similar designations) on the effectiveness of their companies’ finance function.
Local Political Corruption And M&As, Chun Liu, Yang Chen, Shanmin Li, Liang Sun, Mengjie Yang
Local Political Corruption And M&As, Chun Liu, Yang Chen, Shanmin Li, Liang Sun, Mengjie Yang
Research Collection School Of Accountancy
We examine the relation between local political corruption and firms' cross-province M&As using provincial-level data on corruption in China. The results show that firms in more corrupt regions are less likely to engage in cross-province M&As. Further analyses reveal that the effects of local corruption on the probability of cross-province M&As are stronger when corrupt officers have greater impeding benefits or lower impeding costs. Meanwhile, Both ex-ante intervention and ex post punishment are important channels through which corrupt officers hinder firms' cross province M&As. Moreover, informal institutions, such as social capital and informal networks can help to alleviate the negative …
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
Research Collection School Of Accountancy
A study conducted by Deloitte Southeast Asia and the Singapore Management University said there are four traits that could identify digitally mature organisations based on how they manage the governance, risk, and compliance aspects of digital transformation.
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Research Collection School Of Accountancy
Universities today are embracing teaching pedagogy of project-based learning (PBL) through collaboration with industry. PBL allows students to learn theory in the classroom, then apply what they have learned in the field, solving a wide array of business or societal challenges facing organizations, while at the same time, solidifying their own knowledge. While there are many benefits of such academic-industry partnership, there are also challenges that if not addressed, may have serious consequences. This study aims to develop a framework that highlights the essence of partnership management in a PBL setting and validate the framework by conducting a focus group …
An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Research Collection School Of Accountancy
Purpose: One of the main obstacles facing project-based learning (PBL) adoption relates to a lack of understanding by teachers and students in the roles they are required to play in the learning process. This study aims to address this obstacle, so as to better promote regular adoption of PBL pedagogy in educational institutions. Design/methodology/approach: The strategy was to undertake an in-depth case study of PBL courses taught in UNI-X’s undergraduate curriculum. The case study approach is particularly appropriate for this exploratory study because it allows to capture the organizational dynamics of the phenomenon better and also its ability to explain …
Enhancing Cultural Intelligence And Digital Literacy In Accounting Education: Insights From A University’S Global Student Consulting Programme, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow
Enhancing Cultural Intelligence And Digital Literacy In Accounting Education: Insights From A University’S Global Student Consulting Programme, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
Recent literature has advocated for the use of project based learning to engage students in active learning. This study examines how students’ learning of cultural intelligence and digital literacy are enhanced through an overseas project-based learning (PBL) programme at a Singapore University (UNIS), called the UNIS-XO pedagogy. Specifically, this study provides a framework through which students, faculty members, and industry partner can collaborate through consulting programs with the aim to provide feasible recommendations to the clients. Our findings suggest that an experiential PBL with an overseas client is an important learning experience through which students can strengthen their digital literacy …
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore, Clarence Goh
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore, Clarence Goh
Research Collection School Of Accountancy
Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore firms also similarly engage in the rounding of their EPS forecasts. This study aims to investigate the extent to which analysts engage in rounding of EPS forecasts of firms listed on the Singapore Exchange.
International Tax Competition And Foreign Direct Investment In The Asia-Pacific Region: A Panel Data Analysis, Chengwei Xu, Alfred M. Wu
International Tax Competition And Foreign Direct Investment In The Asia-Pacific Region: A Panel Data Analysis, Chengwei Xu, Alfred M. Wu
Research Collection School Of Accountancy
Purpose: The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist. Design/methodology/approach: The paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016. Findings: The present research confirms the negative association between …
Gdp Growth Incentives And Earnings Management: Evidence From China, Xia Chen, Qiang Cheng, Ying Hao, Qiang Liu
Gdp Growth Incentives And Earnings Management: Evidence From China, Xia Chen, Qiang Cheng, Ying Hao, Qiang Liu
Research Collection School Of Accountancy
Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage in earnings management than firms in other provinces. Specifically, they are more likely to inflate revenues, overproduce, and delay asset impairment losses. The aggregate earnings management induced by GDP growth incentives accounts for about 0.5% of GDP. The results are stronger for local state-owned enterprises, in provinces with …
企业如何与大学合作开发网上业务？[How Companies Cooperate With Universities To Develop Online Business?], Yuanto Kusnadi
企业如何与大学合作开发网上业务？[How Companies Cooperate With Universities To Develop Online Business?], Yuanto Kusnadi
Research Collection School Of Accountancy
No abstract provided.
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China, Congcong Li, An-Ping Lin, Hai Lu, Kevin Veenstra
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China, Congcong Li, An-Ping Lin, Hai Lu, Kevin Veenstra
Research Collection School Of Accountancy
We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts are less likely to be voted as All-Stars. The conclusion is the opposite for Chinese analysts. We find that female analysts in China are less likely to be voted as All-Stars, but the likelihood increases with their facial attractiveness. These findings implicate a beauty penalty for female analysts in the …
Cfos Play Crucial Role In Surviving Covid-19 Crisis, Themin Suwardy
Cfos Play Crucial Role In Surviving Covid-19 Crisis, Themin Suwardy
Research Collection School Of Accountancy
In recent years, chief financial officers (CFOs) have been called upon to do many things. They have stepped beyond their traditional technical finance functions, embracing technology and innovations to partner chief executive officers (CEOs) and boards on strategic issues. But if asked at the end of 2019, probably no CFO would place "managing through a global pandemic and economic crisis at the same time" among their top five things to do in 2020. Like many others, CFOs are being asked to do even more in a very short timeframe.
China's Anti‐Corruption Campaign And Financial Reporting Quality, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
China's Anti‐Corruption Campaign And Financial Reporting Quality, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
Research Collection School Of Accountancy
We examine the impact of China’s anti-corruption campaign on firm-level financial reporting quality (FRQ). As an important component of the anti-corruption campaign, in October 2013, “Rule 18” was issued to prohibit party and government officials from serving as directors for publicly listed firms. The regulation led to a large number of official directors resigning from their roles as directors involuntarily. As such, Rule 18 has effectively weakened, if not fullydiscontinued, the political connections of the firms that previously hired officials as directors. Our empirical analyses employ a difference-in-differences research design with firm fixed effects and PSM to examine the pre- …
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.
Developing Online Business Strategy With Millennials Through Partnership With University, Yuanto Kusnadi, Gary Pan
Developing Online Business Strategy With Millennials Through Partnership With University, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
The COVID-19 pandemic has brought about a significant shift in shopping behaviour from offline to online among Singaporean consumers. According to data from data analytics firm Nielsen, 37 per cent of Singaporean consumers have increased online shopping activities since the COVID-19 outbreak. This shift towards online shopping, food delivery and e-groceries may persist beyond the COVID-19 period. While the increase in online shopping has benefited online stores, many businesses who do not yet have an online presence or have not been paying much attention to conducting sales online were caught off-guard during the circuit breaker period which has resulted in …
Audit Profession Must Rid ‘Overworked, Underpaid’ Image To Attract Best Talent, Chi Kwan Yuen, Gary Pan, Clarence Goh
Audit Profession Must Rid ‘Overworked, Underpaid’ Image To Attract Best Talent, Chi Kwan Yuen, Gary Pan, Clarence Goh
Research Collection School Of Accountancy
Many accounting graduates are deterred from joining the audit profession because of the perception that auditors are lowly-paid and made to work long hours.
Using Online Tutorials To Teach The Accounting Cycle, Tracey Chunqi Zhang, Lay Chin Low, Poh Sun Seow
Using Online Tutorials To Teach The Accounting Cycle, Tracey Chunqi Zhang, Lay Chin Low, Poh Sun Seow
Research Collection School Of Accountancy
The accounting cycle is an important yet difficult topic for introductory financial accounting students to learn. These students often lack the business context to understand the accounting cycle and find the traditional teaching approach dry. This problem motivates the authors to examine whether a blended learning approach via online tutorials can improve students’ perceived knowledge of the accounting cycle for the undergraduate introductory financial accounting course. The authors developed four innovative online tutorials with a coherent storyline to enable students to learn the accounting cycle and to supplement in-class learning. To test the effectiveness of online tutorials, an independent survey …
Understanding The Connection Of Performance And Z-Scores For Manufacturing Firms In South Korea, S.L. Foo, Shaakalya Pathak
Understanding The Connection Of Performance And Z-Scores For Manufacturing Firms In South Korea, S.L. Foo, Shaakalya Pathak
Research Collection School Of Accountancy
South Korea is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. South …
An Examination Of Corporate Performance And Altman Z-Scores Of Indian Manufacturing Firms, See Liang Foo, Shaakalya Pathak
An Examination Of Corporate Performance And Altman Z-Scores Of Indian Manufacturing Firms, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
India is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. India registered …
Studying The Relationship Between Japanese Firms' Corporate Health And Results, See Liang Foo, Shaakalya Pathak
Studying The Relationship Between Japanese Firms' Corporate Health And Results, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
Japan is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market (the Tokyo Stock Exchange). A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for …