Accounting Commons^™

The Relationship Between Percentage Of Layoffs, Company Age, And Earnings Per Share In Tech Firms, Demarco Dejion Pope

Walden Dissertations and Doctoral Studies

Business owners and investors are concerned that layoff announcements and company age may negatively impact earnings per share (EPS), reducing investor confidence and ultimately lowering stock performance. This decline in stock value can affect a company’s ability to attract investment and sustain long-term growth. Grounded in the prospect theory, the purpose of this quantitative correlational study was to examine the relationship between the percentage of layoffs, company age, and earnings per share. The participants were 107 technology firms with at least 1,000 employees on the NASDAQ Stock Index that initiated layoffs during the 2021–2022 calendar years. The data was collected …

Auditors' Decision-Making Aid For Going Concern Audit Opinions Through Machine Learning Analysis, E.J. Lee, Dave Tahmoush

Accounting Department Faculty Journal Articles

No abstract provided.

From Classroom To Boardroom: An In-Depth Look At Critical Thinking Amongst Accounting Students, Dorothy A. Thompson, Timothy G. Bryan

Accounting Faculty Research

The 2020 Guiding Principles and Standards of the Association to Advance Collegiate Schools of Business accreditation Standard 4.3 requires business students to be equipped with critical and analytical thinking skills. Killian (2013) states that by engaging students in a problem-based case study in an introductory-level managerial accounting course, students can acquire critical thinking skills, rather than memorize. Results from this study suggest critical thinking skills increased when it came to detecting, explaining, and defining a problem. Just as significant, critical thinking skills increase when a student encounters a problem and can solve it and make a conclusion. The paper concludes …

From The Accounting Graduate’S And The Employer’S Perspectives: Exploring The Key Roles In Making Skill Acquisition And Transfer Happen, Gary Pan, Poh Sun Seow, Clarence Goh, Duan Ning, Magdeleine Lew

Research Collection School Of Accountancy

While extant research has discussed how a teacher’s role may have to change when facilitating accounting students’ learning in today’s fast-moving accounting landscape, nevertheless, little is known about the roles played by the accounting graduate and the employer in a similar process. To plug this knowledge gap in the accounting education literature, this study aims to address the following research question: What are the key roles played by the accounting graduate and the employer in the process of skill acquisition and transfer from the university to the workplace? By applying Fitts and Posner’s (1967) three stages of learning and adopting …

How Strategic Investors Drive The Transformation And Upgrading Of China's Automotive Industry, Gongwei Wang

Dissertations and Theses Collection (Open Access)

This dissertation conducts a systematic study on the successful transformation and upgrading of China's automotive industry over the past decade, especially the remarkable progress made in the field of Electric and Intelligent Vehicles, and examines how China's automotive industry chain has seized the historical opportunity of the great transformation of the global automotive industry by “Four Modernizations”—electrification, intelligentization, lightweighting and modularization along the path of "Independent Innovation", and realized the overall improvement of both corporate performance and industrial strength under the synergy of strategic investors.

China has newly become the world's largest automotive exporter and successfully built up an advantageous …

Industry Peer Information And The Equity Valuation Accuracy Of Firms Emerging From Chapter 11, Bingxu Fang, Sasan Saiy, Dushyantkumar Vyas

Research Collection School Of Accountancy

Valuation plays a central role in determining Chapter 11 reorganization outcomes. However, obtaining accurate valuation estimates of reorganized firms is challenging because of limited firm-specific market-based information and the oft-conflicting incentives of claimholders. We examine the role of industry peer information in reducing misvaluations and its implications for unintended interclaimant wealth transfers and postreorganization performance. First, we find that the availability of relevant industry peer information is negatively associated with equity valuation errors for firms emerging from Chapter 11. Cross-sectional results suggest that the relation between industry peer information and valuation errors varies substantially with debtors’ information environment and case …

Green Innovation And Firms’ Financial And Environmental Performance: The Roles Of Pollution Prevention Versus Control, Qiang Cheng, An-Ping Lin, Mengjie Yang

Research Collection School Of Accountancy

This study examines the effects of firms' green innovation on their future financial and environmental performance. If pollution is primarily a manifestation of wasted resources, then investments in pollution prevention technologies can both reduce the environmental impact of production and improve financial performance. In contrast, investments in pollution control technologies likely reduce the environmental impact of production without improving financial performance. Using green patents to capture firms' investments in these two types of technologies, we find that the value of a firm's pollution prevention patents is positively associated with its future financial and environmental performance, and that the positive impact …

Nebraska Crop Budgets Updated For 2025, Glennis Mcclure

Cornhusker Economics

For the 2025 production season, 83 crop budgets were developed for Nebraska. These budgets show slightly lower per-unit costs compared to 2023 and 2024. The primary factor behind the reduction in input costs is the lower estimated costs of fuel and fertilizer. In most cases, machinery depreciation and opportunity costs remained relatively stable, while land values and rental rates increased slightly. Additionally, seed and interest costs also rose in the 2025 budgets. Budget scenarios for individual producers may vary depending on the timing of their input purchases and fluctuations in prices.

The Nebraska crop budgets are updated annually to serve …

The Influence Of Board Gender Diversity, Cultural Background, Expertise, And Experience On Product Responsibility Performance And Its Implications For Company Growth: A Study In 5 Asean Countries, Najla Bamumin, Sofik Handoyo

Journal of Accounting Auditing and Business

The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product responsibility performance. This suggests that diverse perspectives and specialized knowledge within the boardroom can drive more responsible product strategies, fostering firm growth. Interestingly, the …

Analysis Of Smart Governance In Tax Digitalization In Bandung City (A Case Study Of E-Satria Application), Regina Fauzia Adisa, Sri Mulyani

Journal of Accounting Auditing and Business

This study aims to analyze the implementation of the e-Satria application in achieving smart governance in the city of Bandung. The analysis includes community participation, transparency, and quality of service as evaluated through effectiveness, efficiency, time savings, and data security. This study employs a qualitative approach. The validation of research data utilizes data triangulation, where information is gathered from various informants, documents, and an analysis of the e-satria application. The informants for this study included representatives from the Regional Revenue Management Agency (BPPD), the Bandung City Inspectorate, and De.U Coffee, a restaurant in the Bandung area that uses the application. …

Sustainability Reporting Quality: The Effect Of Good Corporate Governance, Gender Diversity, And Company Age, Azhura Nawwaf Amatullah, Harry Suharman, Faoziah Ulfah Fatmawati

Journal of Accounting Auditing and Business

This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through …

The Effect Of Working Capital Management And Capital Structure On Firm Value Through Profitability As A Mediating Variable In Manufacturing Companies During The Covid-19 Pandemic, Dinda Puspita Sari, Prima Yusi Sari, Adisti Gilang Cempaka

Journal of Accounting Auditing and Business

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient …

The Impact Of Csr Disclosure, Audit Committees, Independent Commissioners, And Managerial Ownership On Corporate Value: An Empirical Study Of Basic Materials Sector Companies Listed On The Indonesian Stock Exchange, Friska Nabila Dewi, Roebiandini Soemantri

Journal of Accounting Auditing and Business

Negative sentiments stemming from declining aluminum exports, coal price fluctuations, a global economic slowdown, and environmental pressures influence investors' perceptions of investing in the raw materials sector. CSR disclosure and implementing Good Corporate Governance principles through audit committees, independent commissioners, and managerial ownership are vital strategies for enhancing investor confidence and long-term corporate value. This study investigates the effect of CSR disclosure and corporate governance attributes on corporate value, with Return on Assets as the control variable. It utilizes secondary data from annual and sustainability reports, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange …

Exploration Of Designing An Automatic Classifier For Questions Containing Code Snippets—A Case Study Of Oracle Sql Certification Exam Questions, Hung-Yi Chen, Po-Chou Shih, Yunsen Wang

Department of Accounting and Finance Faculty Scholarship and Creative Works

This study uses the Oracle SQL certification exam questions to explore the design of automatic classifiers for exam questions containing code snippets. SQL’s question classification assigns a class label in the exam topics to a question. With this classification, questions can be selected from the test bank according to the testing scope to assemble a more suitable test paper. Classifying questions containing code snippets is more challenging than classifying questions with general text descriptions. In this study, we use factorial experiments to identify the effects of the factors of the feature representation scheme and the machine learning method on the …

The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah

Journal of Accounting Auditing and Business

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a …

The Impact Of Intellectual Capital On Earnings Management Across The Firm Life Cycle: A Study Of Manufacturing Companies Listed On The Idx From 2020 To 2023, Ashila Taqiyya Ruzami, Nanny Dewi Tanzil

Journal of Accounting Auditing and Business

This study aims to determine how each element of intellectual capital affects earnings management based on the business life cycle. The data used for this study come from manufacturing companies listed on the IDX from 2020 to 2023. Overall, the research sample consists of 121 companies. The criteria for classifying a company's life cycle are based on the company's average sales growth. This study uses panel data regression analysis through the EViews 12 application. The results conclude that all intellectual capital components negatively influence earnings management, regardless of the company's life cycle. Meanwhile, HCE has a significant negative effect at …

The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani

Journal of Accounting Auditing and Business

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend …

2025-2026 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2025-2026 Operating Budget of Morehead State University.

Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta

Accounting Faculty Publications

The purpose of this paper is to examine whether the International Accounting Standards Board (IASB) has been successful in achieving its stated objective of enhancing the comparability of financial reports produced across the globe. According to IFRS.org, "IFRS Accounting Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions." To meet our research objective, we summarize the research on international financial reporting standards (IFRS) found in seven relevant ABDC A and A* journals for 2016-2021. Based on the examination of published research, we create a model …

Persistence Is Not Key: A Study On The Relationship Between The Persistence Of Going Concern Opinion Type I Errors And Investor Confidence, Christin Marie Kooti

Theses, Dissertations and Capstones

This study examines how persistent Type I errors in going concern opinions impact investors’ decisions and confidence in the warning signal embedded in the opinion. Despite regulatory changes intended to improve audit accuracy and restore investors’ confidence in the audit profession, such as the Sarbanes-Oxley Act and the Accounting Standard Update 14-15, along with the StoneRidge Investment Partners vs. Scientific Atlanta Court Case verdict, persistent going concern opinions (Type I errors) weaken the perceived informativeness of audit warnings. Signaling theory provides the framework to explore the question: “Do persistent Type I errors in going concern opinions influence investors’ perceptions of …