Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations,
2023
Wilfrid Laurier University
Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow
Theses and Dissertations (Comprehensive)
The purpose of my dissertation is to investigate how employees react to their supervisors’ decisions not to use ex-post discretionary adjustments to mitigate the effects that negative unexpected events have on their bonuses. To address this objective, I pose the following research question: Will the level of interdependence inherent within the compensation of multiple employees (i.e., compensation interdependence) and the likelihood the event will reoccur (i.e., future event likelihood) affect employees’ reactions (future effort and workplace deviance) when they don’t receive ex-post discretionary adjustments to mitigate the effects of negative events?
I address my research question using an experiment where …
Executive Option Mix And Firm Litigation Risk,
2023
Claremont Colleges
Executive Option Mix And Firm Litigation Risk, Andrew Cohen
CMC Senior Theses
Compensating executives with stock options creates incentives for executives and aligns their goals with shareholders. When examining specific components of equity-based compensation, stock options have a larger incentive effect on executives compared to stock awards as options are priced as a function of stock volatility. Since the option incentive effect is more profound than the stock incentive effect, executives may take on more risk. The relationship between firm risk and litigation can be demonstrated by the pricing of directors’ and officers’ liability insurance, which protects them from the costs of litigation. The purpose of this study is to examine the …
Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic,
2022
Universitas Mercu Buana, Indonesia
Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali
ASEAN Journal of Community Engagement
This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …
Validating Financial Statement Comparability Assessment In Non-Profit Firms,
2022
North Dakota State University--Fargo
Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich
The North American Accounting Studies
In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …
History Of The Use Tax In The United States,
2022
University of Wisconsin Oshkosh
History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey
The North American Accounting Studies
The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …
The Global Mindset Of Accounting Educators - A National Study,
2022
Ohio Northern University
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
Development Of Budgetary Slack Research In Indonesia,
2022
Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most …
The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange),
2022
University College of Science and Technology, Gaza, Palestine
The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.
To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.
The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …
Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches,
2022
Jimma University Collage of Business and Economics
Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches, Monanol Terfa Chali, Shimekit Kelkay Eshete Mr., Kenenisa Lemi Debela Dr.
The Qualitative Report
In reviewing the fourth edition of John Creswell’s Research Design: Qualitative, Quantitative and Mixed Methods Approaches (2014), the reviewers found this book to be a comprehensive guide for researchers in the field of social and academic management. They also observed that Creswell expertly explained the concepts described in this book and supported the theories with practical qualitative, quantitative, and mixed approach.
Decision Usefulness Of Goodwill In Financial Statement Reporting,
2022
Liberty University
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Doctoral Dissertations and Projects
The subsequent accounting for goodwill has been and continues to be debated among standard setters, financial statement users, and the academic community. Accounting guidance surrounding the subsequent accounting for goodwill has been amended over the past 2 decades to address cost and complexity, comparability, and faithful representation. This study attempted to determine if faithful representation of goodwill improved with the passage of ASU 2011–04, which amended SFAS 142 and could be adopted by companies with fiscal years beginning after December 15, 2011. ASU 2011–04 offered a qualitative assessment of the faithful representation of goodwill based on certain events and circumstances …
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes,
2022
Utah State University
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
All Graduate Plan B and other Reports
With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.
Financial Statement Analysis Project: "The Big Simulation",
2022
Gettysburg College
Financial Statement Analysis Project: "The Big Simulation", Luna Y. Goldblatt, Joao Q. Chaves, Andrew M. Landman, Salmin B. Mwinjuma, Braden C. Vitelli
Open Educational Resources
This project uses real-world financial statements (for Best Buy Co. Inc. and Nvidia Corporation) and creates a role-playing game where students can choose to be one of 4 capital market participants: an innovator that designs a brand-new accounting system, a company that prepares its best version of financial statements, an investor that chooses its ideal portfolio stocks, and a forensic accountant that looks for evidence of earnings management. The project helps student learn to conduct financial statement analysis and appreciate the impact of these statements on company financial ratios and capital market performance.
Collation Model For Ms. Codex 1871: Rechnung Vom Schiffmeister Ampt.,
2022
University of Pennsylvania
Collation Model For Ms. Codex 1871: Rechnung Vom Schiffmeister Ampt., Dot Porter
Collation Models
Accounts of Sebastian Schindler, shipmaster, listing expenses incurred for 1585-1586 (f. 4r-10r). Bound in a 12th-century noted breviary fragment with staffless, unheightened or nondiastematic neumes (Old German notation) with the opening texts from Vespers for Holy Saturday, including the antiphon Vespere autem Sabbati que lucescit, Psalm incipits, and lessons from Mark 16:1-3 and Gregory the Great's Homily XXI for Easter Day.
Collation Model For Ms. Codex 1089: [Financial Records].,
2022
University of Pennsylvania
Collation Model For Ms. Codex 1089: [Financial Records]., Dot Porter
Collation Models
Records of debts owed in connection with transactions between parties. The entries are written in a narrative form, with headings that usually indicate the names of one or two parties, usually individuals; in at least a few instances a hospital or a hospital administrator (Spitalmeister) is named (f. 80r, 165v). Sometimes place of residence seems to be given, such as Pfeddersheim (f. 160v and 194r, and partial leaf mounted on f. 15r) and Heidelberg (f. 43r). Modern leaves inserted during binding bear notes concerning the dates of entries enclosed in the corresponding gathering (see the unnumbered leaves preceding f. 107, …
The Leadership Role In Strategy,
2022
CUNY Queensborough Community College
The Leadership Role In Strategy, Wilfredo Moran
Publications and Research
This paper offers the crucial role that leaders play in the strategy of an organization. The paper will discuss how to develop a strategic vision and a mission statement that tells the direction the company is taking and why. In addition, the paper will show how to set goals and objectives, craft strategies, evaluate the strategy, and how to evaluate performance. This paper will show that the role of leadership is the most important factor in crafting a winning strategy for the organization.
Coeur Mining Inc. A Financial Statement Analyis,
2022
Minnesota State University Moorhead
Coeur Mining Inc. A Financial Statement Analyis, Justin Czech
Dissertations, Theses, and Projects
This Financial Statement Analysis of Coeur Mining Inc. looks at the firms, past, present, and future projects, trends, and financial statements in order to come to a conclusion about the firm as a whole, and the stock of the firm. In this analysis, I will discuss the firm as compared to a competitor firm; Compass Minerals Inc. Through this comparison, I will decide the strength and legitimacy of the financial statements of Coeur Mining Inc.
Membership Directory, 1994-1995,
2022
University of Mississippi
Membership Directory, 1994-1995, American Society Of Women Accountants
Guides, Handbooks and Manuals
No abstract provided.
Is The 340b Hospitals Battle At The Supreme Court Over?,
2022
Marshall University
Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse
Accounting Faculty Research
Under the Federal 340B Program, hospitals and eligible health care clinics that serve low income or rural populations can qualify for federally negotiated manufacturer discounts on purchases of prescription drugs. Approximately 50,000 entities participate in the 340B program, where pharmaceutical manufacturers are instructed to supply outpatient medications to participating providers at discounted rates of 20% to 50%. Participating hospitals depend on profits from the differential between their reimbursement for these drugs and the discounted rates they disburse to finance affordable patient care in underserved communities. On June 15, 2022, the US Supreme Court ruled that major cuts to 340B payments …
The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022,
2022
East Tennessee State University
The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022, Michelle Freeman
ETSU Faculty Works
The Inflation Reduction Act of 2022 was signed into law by President Biden on Aug. 16. Interestingly, this Act began its journey into becoming law under a completely different name and year. The Act was originally introduced to the House of Representatives in Septembers 2021 as the Build Back Better bill.
Governance, Risk And Compliance (Grc) In Digital Transformation: Investor Views,
2022
Singapore Management University
Governance, Risk And Compliance (Grc) In Digital Transformation: Investor Views, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
Companies are embracing digital transformation to enhance their competitiveness. Existing studies show that it is important for companies to manage the governance, risk, and compliance (GRC) aspects of their digital transformation initiatives. While companies are increasingly understanding the importance of the role of GRC in digital transformation, it is unclear from the investors’ views. Thus, this study examines whether investors are placing importance on the role of GRC in digital transformation for their investment decisions. The results show that investors care about the GRC aspects of digital transformation initiatives undertaken by companies. The findings of this study are consistent with …