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Articles 121 - 135 of 135
Full-Text Articles in Accounting
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Research Collection School of Accountancy
This study investigates a particularly brazen form of corporate abuse, in which controlling shareholders use intercorporate loans to siphon billions of RMB from hundreds of Chinese listed companies during the 1996 to 2006 period. We document the nature and extent of these transactions, evaluate their economic consequences, examine factors that affect their cross-sectional severity, and report on the mitigating roles of auditors, institutional investors, and regulators. Collectively, our findings shed light on the severity of the minority shareholder expropriation problem in China, as well as the relative efficacy of various legal and extra-legal governance mechanisms in that country.
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Research Collection School Of Accountancy
We evaluate an industry disclosure initiative designed to inform investors, the practice of providing information regarding investment professionals’ backgrounds. Implicit in the motivation for this initiative is the presumed relevance of background information to investors seeking investment professionals’ guidance. We find that analysts with disclosure incidents forecast less accurately than a matched sample of analysts without such disclosures, and that the market views disclosed analysts’ earnings forecasts as less credible than those of the matched sample. Our evidence is consistent with disclosures signaling a persistent analyst characteristic. We conclude that analyst backgrounds are informative regarding both the accuracy and credibility …
National Corporate Governance And Corruption Prevention, Soo Ping Lim
National Corporate Governance And Corruption Prevention, Soo Ping Lim
Research Collection School Of Accountancy
No abstract provided.
Profitability Analysis Of Chinese Listed Firms: 1992-2004, Jianjun Niu, Heng Yue, Guohua Jiang
Profitability Analysis Of Chinese Listed Firms: 1992-2004, Jianjun Niu, Heng Yue, Guohua Jiang
Research Collection School Of Accountancy
This research collects and analyses the profitability data of Chineselisted companies from 1992 to 2004. Results show that, on average, theprofitability of Chinese listed companies has declined over the period. Post-IPOearnings also exhibit a downward trend. A further analysis reveals that changes inlisted firms’ profitability ratio follow a strong mean reversion pattern.
Audit Profile: The Auditor-General's Office Of Singapore, Soo Ping Lim
Audit Profile: The Auditor-General's Office Of Singapore, Soo Ping Lim
Research Collection School Of Accountancy
No abstract provided.
Managing Stakeholders During It-Enabled Organizational Transformation: A Case Study Of E-Government In South Korea, Hyun Jeong Kim, Gary Pan, Shan Ling Pan
Managing Stakeholders During It-Enabled Organizational Transformation: A Case Study Of E-Government In South Korea, Hyun Jeong Kim, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
The implementation of e-government is a burgeoning phenomenon across the globe. It improves and enhances the infrastructures and services provided to the citizens. However, a review of the IS literature reveals that research on the implementation of e-government is rather limited, which could be due to the general misconception of the public sectors as rigid and risk-averse establishments. The shortage of studies on e-government’s implementation presents a knowledge gap that needs to be plugged. This gap is significantly amplified by the increasing number of e-government initiatives being implemented by governments in recent years. This paper describes and analyzes South Korea’s …
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Research Collection School Of Accountancy
We study the relationship between the amount of managed earnings and firms' earnings performance and expected growth in a reporting model, where managers manipulate earnings to influence the valuation of firms' equity while bearing a cost that is increasing and convex in the amount of managed earnings. In the unique revealing equilibrium to the model, firms with higher performance and growth over-report earnings by a larger amount because price responsiveness increases with earnings performance and growth. And earnings quality, defined as the proportion of true economic earnings in total reported earnings, increases with earnings performance but decreases with earnings growth. …
Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn
Impact Of Gender And Ethnic Composition Of South African Boards Of Directors On Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van Der Zahn
Research Collection School Of Accountancy
This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as …
E-Government Capabilities And Crisis Management: Lessons From Combating Sars In Singapore, Shan Ling Pan, Gary Pan, Paul R. Devadoss
E-Government Capabilities And Crisis Management: Lessons From Combating Sars In Singapore, Shan Ling Pan, Gary Pan, Paul R. Devadoss
Research Collection School Of Accountancy
The city-state of Singapore has been highly ranked for its e-government services. Over the past two decades, it has leveraged its IT infrastructure for economic development and transformed its public services. The SARS outbreak in 2004 turned into a national health crisis because it spread rapidly and the medical community had little knowledge of how to treat the new mutation of the corona virus. Yet, several Singaporean government agencies utilized the e-Government infrastructure and related resources to quickly bring the outbreak under control. In particular, the government?s IT infrastructure streamlined communications, information exchange, and data flow, and significantly eased collaboration …
The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay
The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay
Research Collection School Of Accountancy
We explore the extent to which cultural conservatism explains accounting conservatism. Our primary measure for accounting conservatism is the magnitude of non-operating accruals, which are highly discretionary in nature. Culture permeates values and attitudes, and thus governs many aspects of human behavior. Hence it is likely to affect managers’ accounting choice behaviors. However, there is surprisingly little evidence on the association between the two types of conservatism in the literature. Using a sample of 800 firms originating from 21 countries during the nine-year period from 1993 to 2001, we find strong evidence that the managers in more conservative cultural environments …
On Business Education In Singapore: The Past, The Present And The Future, Teck Meng Tan, Kwong Sin Leong, Yang Hoong Pang
On Business Education In Singapore: The Past, The Present And The Future, Teck Meng Tan, Kwong Sin Leong, Yang Hoong Pang
Research Collection School Of Accountancy
Examines the developments in business education in Singapore and directions for its development. Post-graduate programs; Status of management education at universities; Broadening of education in Singapore universities.
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Research Collection School Of Accountancy
This study investigates the effects of tolerance for ambiguity and risktaking propensity in mediating the relationships between role conflict and perceived performance among 70 entrepreneurs in small and medium-sized businesses in Singapore. Entrepreneurial activity has been widely recognized as a major factor driving Singapore's economic development. Further insights therefore can be gained by this study, which addresses the above issues from the perspective of Singaporean entrepreneurs. As founders of their enterprises, entrepreneurs are often involved with many aspects of activities that create a high potential for conflict, having to play multiple roles, coping with competing and conflicting demands, and overcoming …
Managing Risk In Information Technology Project: A Case Study Of Tradenet, Boon Siong Neo, Kwong Sin Leong
Managing Risk In Information Technology Project: A Case Study Of Tradenet, Boon Siong Neo, Kwong Sin Leong
Research Collection School Of Accountancy
The development and implementation of IT (Information Technology) projects are plagued with problems of cost and time overruns, technical inadequacy, inability to meet user requirements, lack of utilization and failure to achieve anticipated benefits. These problems occur to some projects and not to others because 1) IT projects have different profiles of risk, and 2) IT projects risks have been managed more or less effectively. This paper synthesizes the literature into four classes of risks and applies it to evaluate TradeNet, an EDI-based trading system implemented in Singapore in 1989. Through a case study of TradeNet, we derived a typology …
Auditing Practices In Singapore, See Liang Foo
Auditing Practices In Singapore, See Liang Foo
Research Collection School Of Accountancy
The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …
The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh
The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh
Research Collection School Of Accountancy
Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.