Accounting Commons^™

Assessing The Impact Of Shifting To Non- Combusted Alternatives To Reduce The Economic Cost Of Tobacco-Related Illnesses: A Cost Of Illness Approach In The Philippine Case, Christopher James Cabuay

DLSU Business & Economics Review

Smoking continues to be one of the leading causes of death and disability around the world. Recent health studies, however, have reported that these diseases are more likely to be due to the smoke from burning rather than the actual nicotine content. This study uses a cost-of-illness approach in estimating the cost of smoking-related illness in the Philippines and calculating the potential reduction in costs if a significant portion of the adult smoking population switches to the exclusive use of non-combusted alternatives (NCAs), which drastically reduces the risk of contracting smoking-related diseases. This study finds that cost reductions in the …

Vocational Education And Training (Tvet) And Its Impact On The Employment Prospects Of The Als Graduates, Martha Joy J. Abing, Mitzie Irene P. Conchada

DLSU Business & Economics Review

The pressure for technical-vocational education and training to deliver skilled and competent laborers has become a major concern in the labor market. As such, the strong desire to explore the effectiveness of TVET’s skills training programs remains. There is limited literature on the employability of the alternative learning system graduates in comparison to those graduates of the ALS program who did not pursue TVET. Using the dataset of the World Bank STEP Skills Measurement Household Survey for the Philippines, 2015-2016, this study seeks to determine whether completing TVET has significantly increased the employability of ALS graduates. Utilizing the method of …

A Review Of Climate Change And Its Financial Impact On The Transportation Sector, Ray Anthony L. Almonares

DLSU Business & Economics Review

In this paper, I review the existing literature on climate risks—both transition and physical—and their relationship with firm performance, with a specific focus on transportation finance. I find that the broad literature on carbon emissions and firm performance overlooks two critical characteristics of the global transportation sector: its heavy reliance on fossil fuels and the international scope of its operations. As a result, the conclusions drawn from this body of work may not be directly applicable to global transportation companies. Furthermore, I examine existing studies on extreme sea levels and the global maritime transportation sector, noting that these studies have …

Eagle Accountant - 2025, Georgia Southern University

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Individuals' Trust Of Bank Acquisitions, Christy Mccollum Knight

Graduate Theses, Dissertations, and Problem Reports (ETD)

Recent transactions within the financial services industry have seen an uptick in credit unions acquiring traditional community banks. Between the years 2020 and 2024, there were 64 announced bank mergers and acquisitions by Credit Unions, and this trend is expected to continue (S&P, 2025). As there are fundamental differences between credit unions and traditional community banks, the question arises, “How will consumer confidence and trust be affected by these mergers and acquisitions?”

This dissertation investigated how consumer trust would be affected by their propensity to trust others (Disposition to Trust), their perception of the financial services industry (Institution-Based Trust), their …

Effect Of Trade Openness On Food Security In Economic Community Of West African States Region, Yahaya Umar Isah, Ikubor, Ofili Jude, Bernard, O. A., Zakari Saheed S., Ayodeji, S.

DLSU Business & Economics Review

This study investigates the impact of trade openness on food security in the ECOWAS trade zone. The study relied on the system GMM approach to analyze the impact of trade openness on overall and disaggregated components of food security in the ECOWAS trade zone during the period 2014 and 2021. Annual time series data were sourced from the Food and Agriculture Organization, World Bank Metadata base, and World Integrated Trade Solution. Major findings from the study reveal that trade openness has a significant positive impact on overall food security indicators. However, trade openness has not significantly impacted food availability and …

The Global Value Chain Effects Of Rcep: Estimating The Impact On The Philippines, Caesar B. Cororaton

DLSU Business & Economics Review

This paper extends the global CGE model results of Cororaton (2022) by disaggregating further the RCEP trade creation effects on the Philippines into global value chain (GVC) impacts. The GVC analysis indicates that the trade agreement in RCEP results in higher Philippine exports of US$ 2.8 billion in 2031, of which the increase in Philippine domestic value added is US$ 2.4 billion, significantly higher than the foreign value added of US$ 403 million. Electronic products contribute 67% of the value added generated within the Philippines. The increase in the import contents of Philippine exports is only US$ 413 million. Furthermore, …

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …

Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox

Faculty Publications

Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus weight is allocated to these measures. Using machine learning, I show subjective metrics target incentives related to employees, firm culture, and executive performance. Second, using the …

Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng

Research Collection School Of Accountancy

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court’s jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …

Breaking The Language Barriers? Machine Translation Technology And Analysts’ Forecasts For Firms With Foreign Operations, Bingxu Fang, Pengkai Lin

Research Collection School Of Accountancy

We study the impact of machine translation technology on analysts’ forecasts for firms with foreign operations. Exploiting the staggered rollout of Google Translate’s support for translating foreign languages into English, we find that U.S. analysts improve their forecast accuracy for firms with substantial business exposure to the corresponding foreign countries. We obtain similar evidence using an international sample of analysts covering firms outside their home countries. The improvement in forecast accuracy is greater for analysts with limited language skills or brokerage resources to process foreign information. Further analysis suggests that analysts raise more questions about firms’ foreign exposure during conference …

Inventory Of Transcripts Of Council Meetings, Annual Meetings, Committee Reports And Speeches, 1886-2021, American Institute Of Certified Public Accountants. Library

Association Sections, Divisions, Boards, Teams

No abstract provided.

Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry

Faculty Publications

We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …

Environmental, Governance, And Bibliometric Research On Corporate Tax Avoidance, Harjot S. Mehmi

Theses and Dissertations (Comprehensive)

This dissertation is composed of a literature review and three essays positioned in the corporate tax avoidance (CTA) space. The literature review summarizes the relationship between CTA and environmental, social, and governance (ESG) factors. Although there are mixed findings within each of the E-S-G categories in the CTA literature, in general, better environmental circumstances are negatively associated with CTA, social performance displays an inverse relationship with CTA, and governance factors also display an inverse relationship with CTA. The first essay is an empirical archival investigation of the relationship between CTA and an environmental factor – the risk of environmental hazards …

Essays On Application Of Machine Learning To Financial Statement Fraud, Lin Xia

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is composed of two studies, both of which revolve around the application of machine learning to financial statement fraud. The first study entitled, “Complementary Role of Algorithm and Theory for Financial Statement Fraud” investigates the nature of relationship of theory building research and machine learning algorithms. Recent research on financial statement fraud has seen an increase in the use of machine learning techniques. While some machine learning based studies build on variables from causal inference research, others claim that machine learning algorithms work better with raw accounting variables and thus cast doubt on the role of …

Analysis Of The Public Acceptance Of Cryptocurrency In The Central African Republic, Bruno Gbado

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation explores the public acceptance of cryptocurrency in the Central African Republic (CAR), applying the Technology Acceptance Model (TAM) as the theoretical framework. The study adopts a research model and survey instrument derived from a previous published research paper. Data were collected through paper-based surveys from 357 respondents, mostly students and faculty members at the University of Bangui in the CAR. The responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results reveal that increased awareness of cryptocurrency significantly boosts its acceptance, with factors such as perceived ease of use and perceived …

Financial Literacy As A Predictor For Future Financial Outcomes, Roy Baker Jr.

Graduate Theses, Dissertations, and Problem Reports (ETD)

John Adams once stated that “All the perplexities, confusions and distresses in America arise not from defects in their constitutions or confederation, not from a wont of honor or virtue, so much as from the downright ignorance of the nature of coin, credit, and circulation” (Adams, 1787). Yet the apparent lack of dedication to the financial literacy of the U.S. population seems contrary to one of our Founding Father’s sentiments. Implementation of a financial literacy curriculum at the secondary education level can be described as ad hoc at best. Using delinquency data and the financial literacy programs of all 50 …

The Dark Tetrad And The Intention To Invest In Cryptocurrency, Amy Bauer-Sinicin

Graduate Theses, Dissertations, and Problem Reports (ETD)

The Dark Tetrad comprises four distinct negative personality traits with some overlapping qualities: narcissism, Machiavellianism, psychopathy, and sadism. Characterized as being risky and speculative, cryptocurrencies are not backed by government banks like fiat currencies, nor do they offer the same privacy when engaging in transactions.

Narcissists may view cryptocurrency investment as an opportunity to showcase their financial acumen, reinforcing their self-image. Machiavellians see the decentralized, loosely regulated market as ideal for exploiting opportunities through strategic manipulation. Psychopaths, drawn by the market’s volatility, may engage in exploitative schemes for personal gain. Sadists may find satisfaction in the power and control they …