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Articles 1 - 6 of 6
Full-Text Articles in Accounting
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
Jurnal Akuntansi dan Keuangan Indonesia
Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Accounting Undergraduate Honors Theses
This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …
Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian
Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian
Religious Studies Theses and Dissertations
Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Accounting Faculty Publications
In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
Research On The Relationship Between Social Responsibility Fulfillment And Reputation Of Platform Enterprises, Hong Tao
Dissertations and Theses Collection (Open Access)
In the rapidly evolving platform economy, platform enterprises have emerged as significant contributors to socio-economic development, integrating resources and optimizing service delivery through innovative business models. However, their rapid ascension has also spotlighted significant challenges, especially in fulfilling their social responsibilities (SR) and managing their reputations effectively. This doctoral thesis delves into the intricate relationship between the fulfillment of social responsibilities by platform enterprises and their subsequent reputation in the market. Through a comprehensive literature review, this study identifies a gap in understanding how platform enterprises’ approach to social responsibility impacts their reputation among stakeholders. Utilizing a mixed-method research design …