Accounting Commons^™

A Study On The Impact Of Financial Incentives And Work Environment On Employee Motivation To Work: A Case Study Of Employees Of Paradise Estate Management Company, Okoye Shedrach Obumneme, Farha Ghapar

International Journal of Management, Finance and Accounting

The study aims to investigate the impact of financial incentives and workplace environment on employee work motivation. Individually, the study examines the impact of work allowances, employee wages, organisational culture, and internal communication on employee motivation to work in an organisation. The research employed a survey research design. The population of the study focused on the employees of Paradise Estate Management Company. A total of 79 respondents were selected from a pool of 120 employees in the organisation. The questionnaires were administered and distributed to respondents through Google Form. Multiple regression analysis was adopted to test the different hypotheses. The …

Cooperative Preschool Education In Ethnic China: Ulanqab Case Study, Yu Dong, Siow-Hooi Tan, Hway-Boon Ong

International Journal of Management, Finance and Accounting

The integrated education of family, kindergarten, and community is crucial for children’s development. However, in China’s ethnic regions, preschool education faces significant shortcomings, with limited community involvement and consideration of ethnic characteristics. This study aims to address these gaps by proposing a conceptual framework tailored for ethnic areas, focusing on the Ulanqab region. Drawing on domestic and international research, we develop a model comprising family, preschool, and community inputs, emphasising the importance of community participation. The model includes educational inputs, educational processes, and target outcomes, with the goal of improving preschool education quality. Through this research, we seek to understand …

Socioeconomic Factors Affecting Healthcare Expenditures In Selected Asian Countries, Nurin Amni Aqilah Binti Cek Ahmad Azam, Mazlynda Md Yusuf

International Journal of Management, Finance and Accounting

The rising cost of healthcare in Asian countries has become a matter of concern, reflecting an extensive influence of socioeconomic factors. This study highlighted that the financial burden on healthcare systems is crucial for ensuring sustainable and equitable access to medical services. However, the impact of socioeconomic factors on healthcare expenditures varies across countries and regions. Therefore, this study seeks to determine socioeconomic factors affecting healthcare expenditures in 10 Asian countries, utilising annual data starting from 2006 to 2020. By employing panel data analysis and the model of fixed effect with a feasible generalised least squares method, the finding shows …

Convertible Bond Pricing In Chinese Transportation Industry : A Comparison Methods Between Binomial Tree Model And Black-Scholes Model, Zirui Peng, Xinrui Xinrui, Chui Zi Ong

International Journal of Management, Finance and Accounting

One bond type that can lower financing costs for the issuer is a convertible bond. Additionally, its characteristic with option value gives investors access to high-yielding, low-drawdown, and superior investment instruments. Exactly, convertible bonds have a strong market appeal to investors. In recent years, the issuance scale of convertible bonds has continued to expand, and its share in the bond market has gradually increased. Fair pricing is essential to maintaining the convertible bond market’s smooth operation. In light of this, the convertible bonds in the transportation sector listed on the Shanghai Stock Exchange are chosen for this article. Following the …

The Impact Of Social Media Advertising On Online Shopping Preferences In Nilai City, Malaysia, Fatimah Az Zahra Binti Zulkifli, Shahrina Ismail, Sharifah Fairuz Syed Mohamad

International Journal of Management, Finance and Accounting

Social media advertisements can influence consumers' purchasing preferences by impacting their awareness, attitude, trust, and intention towards the advertised products, services, or brands. This study aims to achieve two objectives: firstly, to determine the correlation between independent variables (security, privacy, product features, social influence, and promotion) and secondly, to examine the relationship between independent variables and dependent variables (online shopping purchasing preference among shoppers in Nilai). Convenience sampling was used to collect survey data, with questionnaires distributed through various online platforms to respondents residing in Nilai. A total of 272 responses were collected. The study utilized a Pearson correlation model …

Attracting Foreign Direct Investment (Fdi) In Madani Economy: What Factors Matter?, Yi-Shan Chong, Chee-Lip Tee

International Journal of Management, Finance and Accounting

Foreign Direct Investment (FDI) has long been acknowledged as a vital driver of economic development, and Southeast Asia stands out as a prime destination for such investments. However, Malaysia's share of FDI in the region has been diminishing, signalling a loss of competitiveness. In response, the Malaysian government has prioritized enhancing competitive strength in its recent development framework, Madani Economy. This study aims to shed light on the factors that require greater attention to achieve these objectives. Utilizing the Autoregressive Distributed Lag (ARDL) approach and monthly data spanning from 2010 to 2019, the findings underscore the importance of growing market …

Factors Influencing Non-Performing Loans Between Islamic And Conventional Banks In Malaysia, Najwa Hanisah Mohd Azmi, Sharifah Fairuz Syed Mohamad, Shahrina Ismail

International Journal of Management, Finance and Accounting

This study reveals the long-term effects of several variables on Non-Performing Loans (NPLs) in Islamic banks (IBs) and conventional banks (CBs) in Malaysia. Using the Autoregressive Distributed Lag (ARDL) technique, the study supports a proactive approach and finds a persistent association between NPLs and asset quality, loan quality, unemployment rate, and inflation rate. Using the ARDL approach, the analysis covers the monthly period from 2018 to early 2021. This study aims to investigate NPLs at two different times: before and after the COVID-19 epidemic. The findings indicate that The ARDL model identifies Loan Quality 1 and 2 as significant influencers …

The Mediating Effect Of Job Satisfaction Between Organizational Learning And Job Performance, Alaa S. Jameel

International Journal of Management, Finance and Accounting

This study aims to find the impact of organizational learning on job performance among preparatory school teachers through the mediator role of job satisfaction. A survey was conducted at six preparatory schools in Heet City, Iraq. The study employed stratified random sampling to ensure a fair representation of samples from all six schools, and a questionnaire was used to collect the data. The results from 183 valid questionnaires were analyzed using Smart-PLS, indicating that organizational learning positively and significantly impacted a teacher’s performance. Moreover, job satisfaction also showed a significant positive effect on job performance. Additionally, organizational learning has a …

Determinants Of Subjective Well-Being Of Migrants: A Systematic Review, Dombagaha Pathiranage Marian Shavini Medonka Peiris

International Journal of Management, Finance and Accounting

The study aims to comprehensively analyze existing literature to derive insights into the determinants of Subjective Well-being (SWB) among migrants and identify underexplored areas within the research landscape, proposing directions for future studies. Utilizing the PRISMA framework, 22 relevant peer-reviewed articles published between 2000 and 2024 were selected, excluding books, conference proceedings, and dissertations. The analysis considered factors such as publication year, geographical scope, methodology, and sector. The findings of this investigation reveal that research on migrants’ SWB is predominantly quantitative, with a significant lack of nuanced perspectives. Most studies focus on developed countries, resulting in an underrepresentation of developing …

Product Team In Transition: A Qualitative Case Study Of Team Motivation And Collaboration During Agile Adaptation, Ahmad Murtadha Abdul Wahab, Magiswary Dorasamy, Abdul Aziz Ahmad

International Journal of Management, Finance and Accounting

Agile approaches have received organisation acceptance as effective frameworks for managing complicated projects in rapidly changing situations. This study explores the challenges of agile adaptation in product team motivation that attempted to implement the existing agile adaptation. In order to implement the agile adaptation, it is essential for the product team to make adjustments and collaborate with others. Inadequate procedures and outside factors have been identified by some studies as barriers to existing agile adaptation (Conboy et al., 2011). Although implementing an agile approach has numerous advantages, doing so can be more complex with adaption and modification processes, especially to …

Examining The Offline Shopping Preferences Of Millennial Women: A Comprehensive Review, Ilham Khalisah Binti Khairuddin, Anusuyah A/P Subbarao

International Journal of Management, Finance and Accounting

This paper explores the offline shopping preferences of millennial women and strategies to enhance their shopping experience in malls. The study begins with an overview of offline shopping, defining shopping malls, in-store experiences, and the evolving landscape of offline shopping. It also characterizes millennial women and their unique preferences. The literature review identifies three main factors influencing offline shopping: socio-cultural, psychological, and environmental. These factors are analysed separately to understand their impact on millennial women's shopping behaviours. Additionally, the paper examines various mall strategies aimed at increasing millennial women's intention to shop offline, categorized into development, environment, and marketing & …

Understanding The Resistance Towards Apple Pay Among Malaysians, Krishna Moorthy, Yong Qing Low, Chun T'Ing Loh

International Journal of Management, Finance and Accounting

This study investigates the resistance towards Apple Pay among Malaysians. The research is supported by the Innovation Resistance Model (IRT), which offers a comprehensive framework to understand and analyze the factors that impede the acceptance and usage of technological innovations. The study utilizes a quantitative approach, employing a questionnaire survey to collect data from a sample of Malaysian consumers. Statistical Package for Social Sciences (SPSS) is utilized for data analysis. The findings shed light on the specific barriers that Malaysians encounter when considering the adoption of Apple Pay, including the usage barrier, value barrier, risk barrier, tradition barrier, and image …

The Effect Of Financial Disclosure Medium And Ceo Gender On Perceptions Of Overconfidence And Credibility, Sheryl Moriarty

Electronic Theses and Dissertations

I experimentally examine how investors react to an unexpected negative earnings announcement delivered using video versus audio by an overconfident female CEO versus an overconfident male CEO. The results show that the CEO's gender does not matter in terms of the delivery medium. I predict and did not find that CEO overconfidence is lower for a financial disclosure delivered by video as opposed to audio only. Further, the hypothesis that the perception of female CEO overconfidence is higher versus male CEO overconfidence was not supported. Overall, the participants in the study did not find either the male or the female …

Corporate Social Responsibility Impact On Financial Performance: The Roles Of Corporate Reputation And Engagement Patterns, Ruiyang Ma

Doctoral Dissertations

Corporate Social Responsibility (CSR) has garnered significant attention. Understanding the mechanisms through which stakeholders interpret a firm’s CSR efforts and the boundary conditions that affect the relationship between CSR and its outcomes can help companies optimize resource allocation to CSR activities. This research explores the link between CSR and financial performance, highlighting the mediating role of reputation and the moderating effects of different CSR engagement patterns. Drawing on cognitive literature, this study suggests that a firm’s consistently increasing investment in CSR activities can enhance corporate reputation, which in turn improves financial performance. The effect of different CSR engagement patterns on …

Auditing Standards Board (Asb), Meeting Agenda, August 22, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Teng-Go Axis Package: A Marketing Efforts Analysis, Alessandra Dwi Maharani

Jurnal Administrasi Bisnis Terapan

This study's purpose is to analyze the marketing efforts of Teng-Go Package by Axis. In this study, the method used is a qualitative approach with literature reviews regarding the related topics and external analysis using several analytical frameworks. The analysis frameworks carried out in this article consists of three broad sectors, which are Company Analysis with Marketing Mix and SWOT Analysis, Customer Analysis with STP Analysis, and External Analysis with Porter’s Five Forces, and Competitive Landscape Analysis. The output of this article shows that the marketing efforts undertaken by Axis for the Teng-Go Package have gone quite well and are …

Stock Liquidity And Value Relevance Of Earnings : Evidence From A Natural Experiment, Joseph Maxwell Asamoah

Lingnan Theses (MPhil & PhD)

This thesis explores the effect of stock liquidity on the value relevance of earnings, employing the Securities and Exchange Commission's 2016 Tick Size Pilot Program (TSP) as a natural experiment to investigate this relationship. This study leverages the exogenous shock to stock liquidity induced by the program to address endogeneity issues that have historically complicated the analysis of stock market dynamics. By examining the causal effects of increased liquidity on the market's response to earnings announcements, the research provides new insights into how liquidity impacts the usefulness and reliability of accounting information from the shareholders' perspective.

The findings indicate that …

Tax Client Goals, Regulatory Pressure, And Professional Decision-Making, Spenser G. Seifert

Theses and Dissertations

Drawing on goal theory, I illuminate how client preferences become internalized goals for tax professionals and how these client goals influence the motivated reasoning and ultimate decision-making of tax professionals. Using this theoretical framework, I then utilize an experiment to explore how the presence of salient situational factors – goal specificity, goal progress, and regulatory pressure – influence tax professionals’ decision-making. The results suggest that, as a result of their roles as both client advocates and CPAs, tax professionals default to non-specific “do your best” goals regardless of client preference specificity. Additionally, I find that increased regulatory pressure may curb …

The Effects Of Management’S Esg Disclosure Strategy And Voluntary Esg Assurance On Investment Judgments, Macy Knutson

Theses and Dissertations

Many investors desire to integrate a company’s environmental, social, and governance (ESG) performance into their investment decisions. Accordingly, most companies now disclose at least some ESG information in annual sustainability reports. However, little regulation exists over ESG reporting, creating a well-acknowledged agency problem for investors and making trust vitally important to investment. In this study, I examine two mechanisms which may facilitate trust amongst ESG investors: Management’s ESG disclosure strategy and ESG assurance. Contrary to traditional conceptions of persuasion theory, I find ESG investors reduce investment in response to more transparent negative disclosures when the ESG report is not independently …

The Effect Of Voluntarily Disclosing An Earnings Surprise On Management Operating Decisions, Jonathan Gay

Theses and Dissertations

Prior research extensively examines the external implications of voluntarily disclosing an earnings surprise, yet the internal implications remain understudied. Using two experiments, I examine whether the preemptive voluntary disclosure of an earnings surprise influences management operating decisions. Drawing upon mental accounting and the realization effect, I predict that managers are more likely to make inefficient operating decisions when an earnings surprise is expected and that a quantitative, but not qualitative, voluntary disclosure will mitigate this value-sacrificing behavior. I find that managers are more likely to make inefficient operating decisions when a negative, but not a positive, earnings surprise is expected …