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Articles 31 - 46 of 46
Full-Text Articles in Business
An Analysis Of Z-Scores And Performance: Manufacturing Companies In Hong Kong, S.L. Foo, Shaakalya Pathak
An Analysis Of Z-Scores And Performance: Manufacturing Companies In Hong Kong, S.L. Foo, Shaakalya Pathak
Research Collection School Of Accountancy
Hong Kong 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. Hong …
Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Fei Du, Brian Yutao Wang, Xin Wang
Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Fei Du, Brian Yutao Wang, Xin Wang
Research Collection School Of Accountancy
We examine the stock price impact of corporate site visits using a unique dataset of site visits to listed firms in China. Our main findings are as follows. First, the market reaction around corporate site visits is statistically and economically significant and is stronger for group visits, visits conducted by mutual fund managers, visits covering accounting and finance topics, visits to firms with poor information environments, and visits to manufacturing firms. Second, the stock returns around site visits are positively associated with firms’ future performance. Third, the changes in visiting funds’ holdings are more predictive of firms’ future performance than …
Academia-Industry Alliance Can Boost Accountancy In Laos, Clarence Goh, Sanva Saephan
Academia-Industry Alliance Can Boost Accountancy In Laos, Clarence Goh, Sanva Saephan
Research Collection School Of Accountancy
Surrounded by Myanmar, Cambodia, China, Thailand, and Vietnam, the landlocked nation of Laos has often struggled to escape from the shadows of its larger neighbours. However, Laos has steadily opened its doors to the world over the past few decades and has developed ambitious plans to grow its economy. ... It was in the spirit of deepening collaboration that we embarked on a recent study trip to the Laotian cities of Vientiane and Luang Prabang with 29 undergraduate students from Singapore Management University (SMU).
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme, Calvin M. L. Chan, Say Yen Teoh, Adrian Yeow, Gary Pan
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme, Calvin M. L. Chan, Say Yen Teoh, Adrian Yeow, Gary Pan
Research Collection School Of Accountancy
Disruptive digital innovation (DDI) often creates hypercompetitive market environment that forces firms to be agile to survive and remain competitive. Whereas most studies have focused on larger firms' effort to be agile, few have looked at how small‐ and medium‐sized enterprises (SMEs) respond to DDI. The study attempts to answer the research question of how SMEs achieve agility to respond to DDI. Drawing on a case study of an innovative SME, our study develops a framework on agility based on the processes of mitigating organizational rigidity, developing innovative capabilities, and balancing the tension of organizational ambidexterity. Specifically, our findings show …
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne
Research Collection School Of Accountancy
This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
Research Collection School Of Accountancy
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …
A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu
Research Collection School Of Accountancy
China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …
Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy
Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy
Research Collection School Of Accountancy
Consensus due to similar personal backgrounds, lack of diversity in views and failure to see things from others’ perspective can lead to bad decisions.
Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh
Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh
Research Collection School Of Accountancy
Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin
Research Collection School Of Accountancy
We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …
How Tax Rates Can Achieve Greater Savings For Married Couples, Teng Aun Khoo, Kai Guan Clement Tan
How Tax Rates Can Achieve Greater Savings For Married Couples, Teng Aun Khoo, Kai Guan Clement Tan
Research Collection School Of Accountancy
In the second of our two-part guide, Khoo Teng Aun and Clement Tan Kai Guan look at how to use tax rates to achieve greater savings for married couples.
Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng
Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng
Research Collection School Of Accountancy
We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.
The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor
The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor
Research Collection School Of Accountancy
We examine the relation between managers’ personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers’ personal tax rates and their corporate risk-taking. Moreover—and consistent with our theoretical predictions—we find that this relation is stronger among firms with investment opportunities that have a relatively high rate of return per unit of risk, and stronger among CEOs who have a relatively low marginal disutility of risk. Importantly, our results are unique to senior managers’ tax rates––we do not find similar relations for middle-income tax rates. …
Optimizing Accounting Decision Making Using Goal Programming, Clarence Goh
Optimizing Accounting Decision Making Using Goal Programming, Clarence Goh
Research Collection School Of Accountancy
Goal programming is a decision‐making technique that seeks to help decision makers make decisions that satisfy competing goals to the best extent possible. This article provides a description of goal programming, demonstrates how it can be implemented on a spreadsheet, and illustrates its use through an example from management accounting.
Unemployment Insurance Benefits And Income Smoothing, Tee Yong Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang
Unemployment Insurance Benefits And Income Smoothing, Tee Yong Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang
Research Collection School Of Accountancy
Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We also find that that link between unemployment insurance benefits and income smoothing is stronger when there is higher unemployment risk and when the firm is likely to employ more low-wage workers, who find unemployment insurance benefits especially useful. Our paper contributes to the literature by showing that public policy decisions such as unemployment insurance have significant, albeit probably unintended, externalities on corporate …
'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang
'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang
Research Collection School Of Accountancy
One of the principles underpinning the OECD Base Erosion and Profit Shifting (“BEPS”) project is the concept of “substance”. Taxation is to be aligned with substance so that profits are being taxed in the location where value is created. However, what constitutes “substance” has not been clearly defined. This paper seeks to examine the concept of substance as applied in different contexts and attempts to put forth a notion of substance that is relevant to Singapore. Having examined the subject matter, the authors are of the view that it is no longer sufficient to have “substance” as a vague guiding …