Universidad de La Salle, Bogotá
University at Albany, State University of New York
Singapore Management University
University of Montana
University of Nebraska - Lincoln
University of Mississippi
Bridgewater State University
Walden University
Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies,
2023
Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
The South East Asian Journal of Management
Research Aims: The objective of the study is to examines the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when company consider the media as one of the legitimate stakeholders.
Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data sample from construction and property sector.
Research Findings: It was found that legitimacy is an antecedent and has positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy.
Theoretical Contribution/Originality: This study shows the effects of legitimacy attribute …
Linking Green Innovation, Corporate Environmental Performance With Financing Constraints: A Sustainable Transition Towards Environmental Protection,
2023
Kinnaird College for Women, Lahore
Linking Green Innovation, Corporate Environmental Performance With Financing Constraints: A Sustainable Transition Towards Environmental Protection, Syeda Fizza Abbas, Iqra Tariq, Fareeha Waseem
Business Review
Purpose: Accessing different sources of finance becomes difficult when companies fail to take action towards environmental protection. Motivated by the theoretical propositions of stakeholder theory, this research investigates the impact of green innovation (GI) and corporate environmental performance (CEP) on financing constraints (FC) in the context of the most polluting industries of an emerging economy.
Methodology: The sample is based on 33 companies from the cement, chemical and fertilizer sectors of Pakistan for the period of 2017 to 2020. For data analysis, random effects and VCE Robust regressions models have been employed to explore the link between GI, CEP and …
Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach,
2023
University of Sebelas Maret, Surakarta
Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah
The Qualitative Report
This study aimed to analyze the barriers faced by farmer groups in establishing a cooperative to manage a machinery rental business. The qualitative method with a multi-case study approach was used in this study with farmer groups as the research objects and chairpersons and members as the participants. The chairpersons were chosen by purposeful sampling and the members by snowball sampling. Data collection techniques were in-depth interviews and focus group discussions. The data credibility tests were triangulation and member checks. The results showed that all chairpersons and members positively responded to the cooperative and that the main barrier to establishing …
Investor Reaction To Spacs' Voluntary Disclosures,
2023
Singapore Management University
Investor Reaction To Spacs' Voluntary Disclosures, Vincent Castellani, Karl A. Muller, K.J. Park
Research Collection School Of Accountancy
SPACs are formed to combine with and provide a private firm public trading status and a capital infusion. Firms that enter the public market through a SPAC combination are believed to possess greater voluntary disclosure discretion than traditional IPOs as they obtain their public trading status through a merger. Consistent with regulators’ concerns, recent research finds that SPACs use this discretion opportunistically by issuing optimistic guidance. This study examines how investors respond to these disclosures. We find that optimistic projections increase retail purchasing, which is higher than that of institutional purchasing. Additionally, we find that investors partially see through the …
Mda Services: Why Dental Cpas Are Warning About Potential Employee Dishonesty,
2023
MDA Insurance & Financial Group
Mda Services: Why Dental Cpas Are Warning About Potential Employee Dishonesty, Reva Darling
The Journal of the Michigan Dental Association
This article details scenarios in which embezzlement and employee dishonesty can occur in a dental office and the need to employ a dental CPA. The article also describes two vendors endorsed by the Michigan Dental Association for accounting and protection against embezzlement. This article is an installment of the MDA Journal’s bi-monthly MDA Services department.
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons,
2023
University of Arkansas-Fayetteville
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons, Joe López Vilaró
Graduate Theses and Dissertations
While prior research argues that individual investors benefit from a switch to passive investment in index funds (French 2008, Bond and García 2022), higher levels of index fund ownership of firm shares lead to competing factors that influence a firm’s price efficiency (i.e., the speed and accuracy with which a firm’s stock price reflects investor consensus on the information provided about a firm). If relative investor sophistication increases as index fund ownership increases, there is a benefit to the firm’s price efficiency. Yet, more shares held passively limit the shares available for investors to actively incorporate firm news, adversely impacting …
Big Data Analytics And Management Forecasting Behavior,
2023
Singapore Management University
Big Data Analytics And Management Forecasting Behavior, Beng Wee Goh, Na Li, Tharindra Ranasinghe
Research Collection School Of Accountancy
This paper investigates whether the use of Big Data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by Big Data could potentially improve firms’ ability to forecast earnings (supply channel) and investor demand for earnings information is likely higher for firms engaging in data analytics (demand channel). Using a text-based measure of firms’ commitments to and usage of Big Data analytics, we find that Big Data analytics usage is positively associated with the propensity to issue management earnings forecasts. Consistent with the “supply channel” explanation, we find that Big Data analytics usage is positively associated …
Responses To General Capabilities Framework For Tertiary Education,
2023
CESA Dean
Responses To General Capabilities Framework For Tertiary Education, Tony Shannon
International Journal for Business Education
The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne
Generating Variance Analysis Models Based On Responsibility Centers,
2023
Seton Hall University
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Department of Computing and Decision Sciences Faculty Publications
No abstract provided.
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting,
2023
University of Central Florida
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Electronic Theses and Dissertations, 2020-
The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …
The Importance Of Fairness Perceptions: The Effect Of Icfr Audit Reporting Options And Focus Of Auditor Behavior On Management Defensiveness,
2023
University of Massachusetts Amherst
The Importance Of Fairness Perceptions: The Effect Of Icfr Audit Reporting Options And Focus Of Auditor Behavior On Management Defensiveness, Aubrey R. Whitfield
Doctoral Dissertations
Unlike financial statement audits, auditor reporting requirements for audits of internal control over financial reporting (ICFR) prohibit auditors from issuing a qualified opinion (i.e., only unqualified or adverse opinions are permitted). Using an experiment with experienced financial reporting managers, this study explores how managers’ perceptions of the unfairness of the ICFR reporting requirements influence their judgments when audit issues arise. Based on fairness heuristic theory, I predict that managers are more defensive when the auditor is not permitted to issue a qualified opinion on the audit of ICFR (compared to the auditor being able to issue a qualified opinion) due …
Continuing Professional Development And The Commercial Education Society Of Australia,
2023
CESA
Continuing Professional Development And The Commercial Education Society Of Australia, Kathleen Mckenzie, Jacob Munday
International Journal for Business Education
The Commercial Education Society of Australia (CESA) was founded in 1910 and incorporated in 1911 as a non-profit company limited by guarantee. The mission of the Society is to provide students with the opportunity to raise their standards of education so that they can take advantage of the opportunities for further education and employment. This is reflected in the Society’s coat-of-arms ‘Digne Ambulate’ — walk worthily.
The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems,
2023
CESA Dean
The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems, Tony Shannon
International Journal for Business Education
In October 2018 the Commonwealth Minister for Education, the Hon. Dan Tehan MP announced that Australia’s Higher Education Provider Category Standards will be reviewed to ensure the sector has the capacity to meet the evolving needs of students, employers and the wider community.
Affective And Psychomotor Taxonomies,
2023
CESA Dean
Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong
International Journal for Business Education
Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).
Short Courses And Digital Tertiary Education,
2023
CESA Dean
Short Courses And Digital Tertiary Education, Tony Shannon
International Journal for Business Education
The Covid-19 pandemic has brought changes to many parts of our lives, particularly vocational and higher education. The changes have been positive and negative.
The Purpose Of Education: Dewey And Maritain Re-Visited,
2023
CESA Dean
The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon
International Journal for Business Education
This paper touches on the views of John Dewey and Jacques Maritain on the purpose of the process of formal education, particularly its social dimension in relation to the environment, which for Dewey means “those conditions that promote or hinder, stimulate or inhibit, the characteristic activities of a living being”. Dewey is concerned with communication and the conditions of growth of the child from every point of view. He was very opposed to those who see education as preparation for something else: he focused on what he saw as the existential needs of the student. Some of Dewey’s views are …
Irish Catholic History In Australia's Oldest Secretarial College,
2023
Campion College
Irish Catholic History In Australia's Oldest Secretarial College, David Ryan
International Journal for Business Education
Patrick Careers Academy, founded in 1923 by the Sisters of Mercy as St Patrick’s Commercial College began as a way of helping young working class women gain employment in Sydney’s corporate world with training as personal assistants and legal secretaries.
Academic Freedom And Academic Integrity,
2023
CESA Dean
Academic Freedom And Academic Integrity, Tony Shannon
International Journal for Business Education
The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.
Associate Membership Of Hte Commercial Education Society Of Australia,
2023
CESA Dean
Associate Membership Of Hte Commercial Education Society Of Australia, Tony Shannon
International Journal for Business Education
Associate Membership of the Commercial Education Society of Australia (A.C.E.S.) can be achieved by completion of an assignment on twelve generic employability skills. This can be done remotely by interested persons or through a twelve-week program of classes followed by twelve weeks devoted to the assignment with consultation with the program tutor.
Group Learning And Tutoring,
2023
CESA Dean
Group Learning And Tutoring, Tony Shannon
International Journal for Business Education
There are some academic subjects, particularly problem-based units, where group learning is beneficial, particularly as so much professional work is conducted in groups, whether formal or informal. These notes are merely an introductory outline to what can be an important element of some learning and assessment.
