Finance and Financial Management Commons^™

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …

Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto

Jurnal Akuntansi dan Keuangan Indonesia

The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …

Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari

Jurnal Akuntansi dan Keuangan Indonesia

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …

The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati

Jurnal Akuntansi dan Keuangan Indonesia

This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …

Analisis Pengaruh Cues Terhadap Trust, Attitude, Dan Online Shopping Intention Di Instagram, Larasati Chandra Githa Purnamaningrum, Yeshika Alversia

Jurnal Manajemen dan Usahawan Indonesia

The purpose of this research is to determine the cues (signals/clues) in Instagram posts which are attractiveness, popularity and argument quality that can affect trust which will affect attitudes towards shopping using Instagram, and thus affect purchase intentions of Indonesian local beauty products through Instagram. The sample used in this study are active Instagram users aged 17 years and over who follow one of Indonesia’s local beauty brands in Instagram, and have not made purchases from the local beauty brand that they are followed. There were 226 respondents in this study and used pur- posive sampling. The research questionnaire was …

Analisis Perilaku Ewom Opini Vaksinasi Dengan Pendekatan Theory Of Planned Behavior, Benni Ahdiyana Pamungkas, Adman Nursal

Jurnal Manajemen dan Usahawan Indonesia

Ajzen’s theory of planned behavior (TPB) has been proven in many fields to predict human be- havior. Discussion of eWOM behavior based on the theoretical approach, to the author’s knowledge, has not been widely found. This study aims to examine six hypotheses to analyze eWOM behavior by TPB approach. This research methode is survey. Sampling uses a non-probability method with judgmental techniques. The unit sample is 165 respondents who already know or post a vaccination opinion twibbon on Facebook. The questionnaire is the measurement instrument in this research. The study reveals that three hypotheses were rejected and the other three …

Self Efficacy Dan Financial Behavior Wirausaha Muda Jawa Timur Di Masa Pandemi Covid-19, Dwi Sulistyorini Amidjono

Jurnal Manajemen dan Usahawan Indonesia

This study investigated self-efficacy and financial behavior of young entrepreneurs in East Java during the Covid-19 pandemic. Research respondents came from 5,161 young entrepreneurs in East Java with an age range of 18-34 years who took part in Financial Life Skills (FLS) Online Train- ing during June 2020 to April 2021. Data were collected using a questionnaire developed by the YouthWin Through Economic Participation (YEP) project funded by USAID1. The results showed that young entrepreneurs participating in FLS training had slightly higher self-efficacy in financial skills compare to self-efficacy in soft skills, and high financial inclusion behavior with insufficient financial …

Pengaruh Ethical Leadership Terhadap Affective Commitment Dan Job Satisfaction Yang Dimediasi Oleh Psychological Empowerment, Dwi Inesia, Niken Ardiyanti

Jurnal Manajemen dan Usahawan Indonesia

This study discusses the effect of Ethical Leadership on Affective commitment and Job Satisfaction which’s mediated by Psychological Empowerment. Respondents of this study were 217 State Civil Servants in the DKI Jakarta area Hypothesis testing using Lisrel’s Structural Equation Model (SEM) 8.5 method. Hypothesis test result show that Ethical Leadership has a direct positive effect, both on Affective Commitment (SLF 0,25 and T-Value 2,53), and on Job Stisfaction (SLF 0,26 and T-Value 2,61). Psychologcal Empowerment partially mediateds the effect between Ethical Leadership and Af- fective Commitment (total effect value 0,8393). Psychologcal Empowerment also partially mediateds the effect between Ethical Leadership …

Peran Employee Involvement Dan Public Service Motivation, Serta Mediasi Affective Commitment Terhadap Perceived Organizational Performance, Fahrina Yuliani, Sondang E. M. Sibarani, Steven Ebenheizer

Jurnal Manajemen dan Usahawan Indonesia

The government has regulated and legalized the compensation and benefits system through ap- plicable regulations and ratified nationally. However, the public sector needs to consider other non- monetary factors to improve employee performance, such as employee involvement, public service motivation, affective commitment, and perceived organizational performance. This research ques- tionnaire was distributed to public sector employees in an Indonesian government agency totaling 157 respondents, containing closed questions using a six-point Likert scale, an online survey plat- form, and processed using the Lisrel SEM method. This study was conducted to clarify the influence of previously identified and discussed individual-level factors as …

أثر المخاطر المصرفية على عوائد الجهاز المصرفي الفلسطيني للفترة (2006-2019), جلال نافل الشيخ عيد استاذ مساعد

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدف البحث إلى التعرف على أثر المخاطر المصرفية على عوائد الجهاز المصرفي الفلسطيني للفترة (2006-2019) بالدراسة والتحليل، والمناقشة؛ وذلك باستخدام التحليل القياسي لاختبارات قياسية خاصة متعلقة ببيانات السلاسل الزمنية، مثل: اختبارات جذر الوحدة (ADF ، وpp). كما استخدم اختبار درجة التكامل المشترك Johansson Cointegration Test؛ ومن ثم تم استخدام Vector Error Correction Model (ECM)، ثم استخدام تقدير العلاقة بين المتغيرات في المدى الطويل باستخدام نموذج ARDL ، ومن ثم تحديد اتجاه وقوة العلاقة بينهما في المدى القصير، والمدى الطويل باستخدام Granger Test ضمن إطار (ECM)، واختبار سببية Yamamoto Toda معتمدة على مصادر البيانات من الإحصائيات الصادرة عبر تقارير شهرية …

تطبيقات نظرية العفو في الاقتصاد الإسلامي خلال "جائحة كوفيد-19" في الأردن 2020 أنموذجاً, ميس عوض شطناوي ماجستير, عبدالناصر موسى أبو البصل استاذ دكتور

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

تهدف الدراسة إلى التعريف ببناء نظرية العفو في الاقتصاد الإسلامي، وتتناول الدراسة حالة جائحة كوفيد-19 أنموذجًا لتطبيق النظرية، وكيف تم تطبيق النظرية خلال الجائحة في الأردن لتحقيق التكافل الاجتماعي، وقد توصلت الدراسة إلى جملة من النتائج؛ أبرزها: أنه قد تم تطبيق نظرية العفو من خلال مجموعة من الإجراءات والسياسات التي اتخذتها الحكومة خلال الجائحة، منها: اقتطاع جزء من رواتب أصحاب الدخول المرتفعة العاملين في القطاع العام، وإنشاء صندق همة وطن للتبرعات التي تزيد عن مئة ألف دينار، وتعجيل الزكاة، وقامت البنوك بتأجيل المستحقات المترتبة على المتضررين من الجائحة وغيرها من الإجراءات، إضافة إلى المبادرات الفردية التي قام بها أصحابها …

Factors Influencing The Decision Of Granting Credit At Commercial Banks In Jenin Governorate, Zakaria Al-Jamal

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Banks perform many activities and functions and the most important function is the credit granted to current or prospective clients. This function will be profitable if it is managed by the credit department properly in terms of several factors .The decision of granting credit in banks is usually complicated and difficult, perhaps because the results of the credit decision only appear after a relatively long period of time. Therefore, understanding the determinants of credit risk plays a crucial role in the financial stability of the banks and decision of granting credit. The study aimed to identify the factors influencing …

The Extent To Which The Exchange Rate Is Affected By The Exports And Imports Fluctuations "A Standard Study Of The Case Of Algeria During The Period Of (1988-2017)", Ghiat Cherif, Messaadia Djamel

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the exchange rate and highlight the reality of the Algerian exports and imports and the fluctuations that occurred during the period of (1988-2017). The effects were also addressed in an effort to investigate the extent to which the exchange rate of the Algerian dinar was affected when compared to the dollar. This effect was mainly attributed to the fluctuation of foreign trade. To achieve this purpose, the researcher formulated and used a standard form in (ARDL) format due to the small size of the study sample, which contained two variables, namely exports and imports. This …

Spactivism, Sharon Hannes, Adi Libson, Gideon Parchomovsky

All Faculty Scholarship

In this Essay, we propose a modified version of the SPAC designed to allow the public to participate in the world of corporate activism. Unlike existing SPACs, our version is designed for investments in public companies in order to change their course of action, not in private companies in order to make them go public, and overcomes many of the problems that pertain conventional SPACs. At present, direct investment in activism is reserved to affluent individuals and other professional investors of activist hedge funds. The public at large is barred from directly entering the activist arena. The current model comes …

Strategic Thinking On Deepening International Cooperation In National Natural Science Foundation Of China, Rongping Mu, Shuang Ma, Kaihua Chen, Yun Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

As an important channel for China to support international cooperation in basic research, the National Natural Science Foundation of China (NSFC) should play a leading role in the international scientific and technological cooperation in the new era. This paper reviews the layout characteristics, achievements, and the new measures of the international cooperation projects of NSFC in the past decade, and summarizes the experiences of typical countries. It is found that the international cooperation in NSFC has formed a project layout with cooperative research, personnel exchange, and talent cultivation projects, providing important support for China's engagement in global scientific and technological …

Strategic Positioning Of National Natural Science Foundation Of China Within National Innovation System In New Era, Jianping Cheng, Li Chen, Yonghe Zheng, Jian Zhang

Bulletin of Chinese Academy of Sciences (Chinese Version)

As the main channel to support basic research, the National Natural Science Foundation of China (refered as science funds hereafter) plays a leading role in the national innovation system. During the 14th Five-Year Plan period, it is urgent to deepen the understanding of the strategic positioning of science funds in the national innovation system to optimize the national innovation system and accelerate the construction of China's strength in science and technology. This paper reviews the development process of China's national innovation system and the evolution of funding orientation of science funds, analyzes the characteristics of the national innovation system in …

Scientific Data Management From Perspective Of Scientific Funding Agencies, Qiuhong Zhao, Yuanrui Li, Xiuquan Deng, Chu Zhang, Baofeng Zhang

Bulletin of Chinese Academy of Sciences (Chinese Version)

With the development of technologies such as the acquisition, storage, analysis, and processing of scientific data, scientific research and innovation are gradually moving towards the era of big data, which takes scientific data as the basic scientific and technological resources. Moreover, the data-driven research paradigm has been widely used in the practical work of various disciplines, and the value of scientific data has increased to a prominent position of scientific research and innovation. As a result, the scientific data management responsibilities of research funding agencies are becoming increasingly important. Therefore, based on the analysis of the driving factors of the …

Thoughts On Optimizing Peer Review Mechanism Of Science Foundation, Guang Chen, Kaihua Chen, Xu Gong, Yi Yuan, Xin Fang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Peer review is the self-regulating mechanism of the scientific community and the core link of scientific quality control. The core operating mechanism of National Natural Science Foundation of China (NSFC) is peer review, which is an important guarantee for the selection of high-quality projects. In order to promote the scientificity, objectivity, and impartiality of peer review, and steadily advance the reform and development of NSFC in the new era, this study analyzes the challenges of the current peer review mechanism of science foundation based on the review of the development of the peer review mechanism, and its advantages and disadvantages. …

How Could National Natural Science Foundation Of China Better Guide Diversified Investment In Basic Research?, Zhengfeng Li, Chenxiao Wu, Lu Huang, Wei Xue

Bulletin of Chinese Academy of Sciences (Chinese Version)

It is one of the key tasks of science and technology in China to adjust the investment structure of basic research funds and accelerate the construction of multiple investment pattern. The National Natural Science Foundation of China (NSFC) plays an important role in leveraging diversified investment in basic research. At present, the joint funds are the main way for NSFC to guide diversified investment in basic research in China. It is a successful exploration for NSFC to meet national needs, guide diversified investment, promote resource sharing and multilateral cooperation. Nevertheless, on the one hand, the cooperation of the joint funds …

Optimization Of Funding Policies Of Science Foundation Of China For High-Quality Development Of Basic Research, Shouyang Wang, Rui Tao, Jue Wang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Nowadays, with the vigorous rise of a new round of scientific and technological revolution around the world, emerging disciplines continue to spring up, science and technology develop rapidly and show the characteristics of intersection and fusion. Meanwhile, complex models appear in the field of scientific research, and talents play an increasingly prominent role in the process of scientific and technological innovation. In this context, National Natural Science Foundation of China (NSFC) is facing a new development opportunity and challenge. It is increasingly significant for how to optimize funding policies, strengthen basic research, enhance talent support for basic research, and build …

Understanding Real Estate Market Dynamics: The Covid-19 Effect, Faith Winslow

Honors Projects in Finance

The covid-19 pandemic has led to significant shifts in consumer trends, including in the real estate market. Through multivariable regression, this study investigates how covid-19 has impacted the demand as well as pricing for houses in the United States. The findings contribute to the literature in a few major ways. First, they provide a current look at the impact of covid-19 on the housing market by analyzing monthly, state-level data from before and during the pandemic. Secondly, they provide clarity and supplement journals and research currently in the works. This is the first national study that looks at the effect …

Lessons Learned: Richard “Jake” Siewert, Mercedes Cardona

Journal of Financial Crises

Siewert served as counselor to US Treasury Secretary Timothy Geithner from 2009 to 2011 during the Global Financial Crisis of 2007–09 (GFC). He had previously served in the Clinton administration, including as a special assistant to the president for economic affairs, at the National Economic Council, and as deputy White House press secretary. He also handled the press secretary duties from September 30, 2000, to January 20, 2001. This “Lessons Learned” is based on an interview with Mr. Siewert.

Lessons Learned: Lewis "Lee" Sachs, Yasemin Esmen

Journal of Financial Crises

Lewis “Lee” Sachs was counselor to Treasury Secretary Timothy F. Geithner and head of the Obama administration’s Financial Crisis Response Team in the US Department of the Treasury. Mr. Sachs led the development and coordination of the Obama administration’s Financial Stability Plan to stabilize the financial system during the Global Financial Crisis of 2007–09 (GFC). He was tasked with continued coordination with the outgoing Bush administration, as well as putting together a team to develop further restructuring plans and oversee their execution. This “Lessons Learned” is based on an interview with Mr. Sachs.

Lessons Learned: William Nelson, Sandra Ward

Journal of Financial Crises

William Nelson was deputy director, Division of Monetary Affairs, at the Federal Reserve Board during the Global Financial Crisis of 2007–09 (GFC). As the nation’s central bank, chief financial regulator, and lender of last resort, the Federal Reserve Board took the lead in setting monetary policy and stabilizing the financial system during the crisis.

Nelson’s responsibilities at the Fed during the crisis included analysis of monetary policy and discount window policy as well as financial institution supervision, and he regularly briefed the board and the Federal Open Market Committee. He developed special expertise in designing liquidity facilities and was a …

Lessons Learned: Timothy Massad, Yasemin Esmen

Journal of Financial Crises

Timothy Massad was assistant secretary for financial stability at the US Department of the Treasury between 2009 and 2014. He oversaw the $700 billion Troubled Assets Relief Program (TARP), which was passed by Congress in October 2008 to enable the Treasury to buy assets of and invest in banks and companies to stem the financial crisis. Massad was involved in the implementation of TARP as well as its winding down; it ultimately invested $439 billion. This “Lessons Learned” is based on a phone interview with Mr. Massad.

Lessons Learned: Jason Furman, Mercedes Cardona

Journal of Financial Crises

Jason Furman was a top economic adviser to the successful presidential campaign of Barack Obama in 2008. He played a key role in most of President Obama’s major economic policies during and in the aftermath of the Global Financial Crisis of 2007–09. Furman, who had served at both the Council of Economic Advisers and National Economic Council during the Clinton administration, served as Chairman of the Council of Economic Advisers from August 2013 to January 2017, acting as President Obama’s chief economist and a member of the cabinet. He is currently Professor of the Practice of Economic Policy at the …

The Effect Of A Financial Crisis On Household Finances: A Case Study Of Iceland’S Financial Crisis, Axel Hall, Andri S. Scheving, Gylfi Zoega

Journal of Financial Crises

Iceland experienced a financial crisis in 2008–2009 when its banking system collapsed, the currency lost half its value, most businesses became technically insolvent, house prices fell, and household debt increased due to indexation to foreign currencies or the price level. This paper tells the story of the crisis and maps the losses to households using a dataset from tax returns that includes all taxpayers in the country and contains the value of housing, mortgage debt, disposable income, and net worth. For relative losses in net worth, the results show that families with children, especially those with parents aged between 24 …

Staying One Step Ahead Of The Growing Electric Vehicle Market, Russell Molter

Honors Projects

Electric vehicles are becoming more popular among drivers as they become more affordable and as people become more aware of the benefits of electric vehicles. Because of this, the demand for electric car chargers is quickly increasing across the country. This includes BGSU’s campus. Right now, there are seven chargers available on campus, but with the trends in how the electric vehicle market is growing, BGSU should create a plan to install many more chargers to meet the increasing demand for charging stations. This strategy will allow BGSU to keep up with the growing electric vehicle market, which will additionally …

How Information Technology Investment Influences Firm Financial Vulnerability, Andrew S. Miller

Theses and Dissertations

Information technology (IT) investments have increased over the last half-century without clear justification in academic or practice-based literatures. One area that has not been adequately addressed in the past literature is the role of IT investments in mitigating firm financial vulnerability. This dissertation specifically attempts to understand the marginal effects of IT investments on financial vulnerability as defined by firm risk and R&D depreciation. Two research questions are pursued to help explain the role IT investments play in firm financial vulnerability: 1) What is the relationship between IT investments and R&D depreciation? and 2) What is the relationship between IT …

Navigating The Impact Of Covid-19 On Small Commercial Businesses And Insurance Companies, And A Call To Action For Future Communicable Disease Outbreaks, Natalie Pena

Honors Program Theses and Research Projects

The short-term and long-term effects of Covid-19 have caused many small commercial businesses to face financial hardships, loss of employees, and even closures for entities that were already experiencing low profit margins. Distraught with their businesses suffering, owners turned to their primary insurance companies to receive compensation through their business interruption policies. However, most insureds were upset when they discovered that their insurance plans did not include communicable diseases and pandemics as a covered peril. This led to many small businesses battling these issues in the courts and fighting for insurance companies to provide financial assistance to them during this …