الايرادات البديلة (غير النفطية) واثرها على الموازنة العامة باستخدام الدالة اللوغاريتيمة,
2022
جامعة المثنى: كلية الادارة والاقتصاد
الايرادات البديلة (غير النفطية) واثرها على الموازنة العامة باستخدام الدالة اللوغاريتيمة, عقيل حميد الحلو, قمر ماجد الغرابي
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى تحليل واقع الايرادات غير النفطية وسبل تعزيزها من اجل دعم الموازنة الاتحادية، فضلاً عن إمكانية تبني الدولة لسياسات اقتصادية لأنعاش القطاعات الاقتصادية (الصناعية، الزراعية، السياحية، الضرائب، المنافذ الحدودية … الخ)، ولتقدير العلاقة بين متغيرات الدراسة تم اعتماد منهجية الابطاء الذاتي الموزع ARDL، بإعتباره احد نماذج التنبؤ بالعلاقة الدالية بين الايرادات وأثرها على الموازنة الاتحادية وايضاً تقدير العلاقة بين عجز الموازنة والايرادات الاخرى باستخدام الدالة اللوغاريتمية، وتوصلت الدراسة الى جملة من الاستنتاجات اهمها: عدم وجود تخطيط سليم وادارة فعالة للمرحلة ما بعد 2003، وفشل خطط التنمية الاقتصادية التي سعت الى تنويع منافذ الايرادات العامة، ووجود عجز دائم في …
أثر السياسة الائتمانية في تحقيق العدالة والرفاهية في العراق (دراسة قياسية ),
2022
جامعة المثنى: كلية الادارة والاقتصاد
أثر السياسة الائتمانية في تحقيق العدالة والرفاهية في العراق (دراسة قياسية ), رزاق ذياب شعيبث, محمد ضايف مزعل
Muthanna Journal of Administrative and Economics Sciences
بعد أربعة عقود من سيطرة الدولة والقطاع العام في مختلف مفاصل الاقتصاد ومزاحمة القطاع الخاص ودخول العراق في ثلاث حروب متتالية، نجم عن هذه الأحداث تشوهات اقتصادية واجتماعية في الاقتصاد العراقي الأمر الذي دفع بالحكومة إلى تبني سياسة الدعم والتدخل الذي حملها عبئا كبيرا شكل ضغطا على الموازنة العامة، وان كل ذلك يأتي ضمن إطار إمكان تحقيق وبلوغ الرفاهية الاقتصادية للمواطنين، لكن وصول مستوى الرفاهية الاقتصادية في العراق إلى مستوى مرتفع فهذا لا يعني أن المواطن مرفه من جميع الجوانب بل مرفه من ناحية الاستهلاك المرتبط بالتطورات الحاصلة في الدخل النقدي، فقد اتسعت الفجوة بين شرائح الدخل المختلفة وأصبحت هناك …
Accountants’ Letterhead Samples,
2022
University of Mississippi
Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division
Guides, Handbooks and Manuals
No abstract provided.
An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach,
2022
British University in Egypt
An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach, Wafaa Salah, Lela Pumphrey
Business Administration
This study investigates the short-and long-term consequences of coronavirus-induced declines in firm activity on firm value. This association was explored explicitly at both the market and industry levels. The panel data covers the period from March 19,2020,to June 25,2020,for 136 publicly traded non-financial companies. The panel pooling mean group/Autoregressive Distributed Lag estimate method is utilized to investigate the Coronavirus's short-and long-term effects on firm value. The primary findings indicate that the pandemic negatively impactedthe daily stock returns of all industries besides healthcare. This outcome could be ascribed to a 24,3 percent increasein Egyptian healthcare spending in 2019/20 to assure the …
Internal Controls In Small City Government,
2022
Liberty University
Internal Controls In Small City Government, M. Wade Cothran
Doctoral Dissertations and Projects
The flexible design multiple case study was performed to broaden the understanding of the possible rationale for city government officials' failing to implement effective internal controls related to the global business problem of occupational fraud. The leadership of an organization should assume a stewardship attitude to reduce fraud risk by designing, implementing, monitoring internal controls, and testing their effectiveness. Asset misappropriation from occupational fraud results in the loss of assets and potential business failure. The research questions explored the internal control procedures implemented to prevent and detect property theft. Additionally, the research questions addressed the strategies implemented to establish segregation …
Giving Shareholders Real Rights, Reducing Excessive Executive Pay, And Reducing One‐Size‐Fits‐All Regulation,
2022
Rutgers University
Giving Shareholders Real Rights, Reducing Excessive Executive Pay, And Reducing One‐Size‐Fits‐All Regulation, Dan Palmon, Gary Kleinman, Ann F. Medinets
Department of Accounting and Finance Faculty Scholarship and Creative Works
This paper questions the effectiveness of shareholders’ protection from managers who may make choices contrary to the shareholders’ interests. We focus on “silent shareholders” who rarely vote because their goal is purely financial return with no intention or ability to participate in corporate strategies. Since they have virtually no influence on company policies, we argue that they should not be viewed as firm owners, but as consumers of managerial services. Therefore, we suggest the creation of a new class of “capital contract” stock that would grant silent shareholders an explicit legal contract that clearly specifies their rights and compensations in …
Is Your C-Suite Risk Literate?,
2022
Western Kentucky University
Is Your C-Suite Risk Literate?, Jason Bergner, Joshua J. Filzen
Accountancy Faculty Publications and Presentations
Managing risk effectively is essential for business success, and thus understanding risk is vital for business executives. Effective risk management increases firm value, whereas poor risk management will damage shareholder wealth. In this article, we examine the risk literacy of business executives and find significant variation among the leaders we sample. Our findings suggest that business executives would be well served to evaluate their own risk literacy, and remediate, if necessary; to work to increase risk literacy in the company’s employees; and to include risk literacy as an important and routine part of the firm’s overall culture. Because the importance …
Strategic Disclosure And Debt Covenant Violation,
2022
Columbia University
Strategic Disclosure And Debt Covenant Violation, Thomas Bourveau, Derrald Stice, Rencheng Wang
Research Collection School Of Accountancy
This study examines how managers change their forecasting behavior as a debt covenant violation approaches. Using a sample of firms that disclose a debt covenant violation (DCV) in their financial statements, we find that management forecasts are more optimistic in the period leading up to a DCV, and this result is not driven by managers’ unintentional forecast bias. Additionally, we find that managers who are more optimistic in their forecasts also take on more risk and increase dividend payouts before violations, consistent with managers strategically using earnings forecasts to justify their activities favorable to shareholders but likely to be curtailed …
Trusting The Stock Market: Further Evidence From Ipos Around The World,
2022
York University
Trusting The Stock Market: Further Evidence From Ipos Around The World, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of IPO firms from 36 countries and a country-level index for societal trust, we find strong evidence that societal trust is negatively associated with the degree of IPO underpricing. In cross-sectional analyses, we find that the effect of societal trust in reducing IPO underpricing is more pronounced when the information environment is less transparent, when the stock market environment is less robust, and when legal institutions are weaker, settings where the effect of trust is likely to be more salient. Our study contributes to and extends the literature by providing strong evidence that an informal institution …
Insider Trading Restrictions And Real Earnings Management: International Evidence,
2022
Singapore Management University
Insider Trading Restrictions And Real Earnings Management: International Evidence, Jiwei Wang, Yuanto Kusnadi, Jiwei Wang, Yujie Wang
Research Collection School Of Accountancy
We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentives to substitute accruals earnings management for real activities earnings management. This effect is found to be more pronounced for firms in countries with more restrictive insider trading regulation. Our result is robust to alternative measures of real activities earnings man- agement and insider trading restrictions, alternative sub-samples, alternative regression specifi- cations, and controlling for …
Insider Trading Restrictions And Real Activities Earnings Management: International Evidence,
2022
Singapore Management University
Insider Trading Restrictions And Real Activities Earnings Management: International Evidence, Yuanto Kusnadi, Yuanto Kusnadi, Jiwei Wang, Yujie Wang
Research Collection School Of Accountancy
We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentives to substitute accruals earnings management for real activities earnings management. This effect is found to be more pronounced for firms in countries with more restrictive insider trading regulation. Our result is robust to alternative measures of real activities earnings management and insider trading restrictions, alternative sub-samples, alternative regression specifications, and controlling for endogeneity. In …
Uncovering The Value Of Blockchain Applications In The World Of Finance,
2022
Singapore Management University
Uncovering The Value Of Blockchain Applications In The World Of Finance, Qiang Cheng
Research Collection School Of Accountancy
This article discusses the benefits of using blockchain in the context of asset-backed security (ABS) issuance: reducing information asymmetry between issuers and investors, reducing yield spread of ABS, disciplining credit rating agencies, increasing the quality of underlying assets, and reducing issuers’ risk exposure. Such benefits should apply to other blockchain applications in the world of finance.
Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem,
2022
East Tennessee State University
Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem, Emily Cokeley, Michelle Freeman
ETSU Faculty Works
No abstract provided.
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide,
2022
University of Mississippi
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers,
2022
Singapore Management University
Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers, Xin Wang, Yongxin Xu, Liandong Zhang, Gaoping Zheng
Research Collection School Of Accountancy
Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions …
Public Transparency Policy And Private-Sector Financial Misconduct: Evidence From State Freedom Of Information Act (Foia),
2022
CUNY Graduate Center
Public Transparency Policy And Private-Sector Financial Misconduct: Evidence From State Freedom Of Information Act (Foia), Xintian Lin
Dissertations, Theses, and Capstone Projects
Exploiting the staggered state freedom of information act (FOIA) reform, I study how public transparency policy is related to private-sector financial misconduct. I posit that an effective public transparency policy deters corporate financial misconduct by (1) enhancing external monitoring on firms in the short run by making more accessible public records related to firms, and (2) improving firms’ operational environment in the long run through cultivating a more ethical local culture. I find evidence in support of this deterrent effect. In particular, I find evidence consistent with the enhanced monitoring channel that the prompt decrease in corporate financial misconduct is …
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022,
2022
University of Mississippi
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment,
2022
CUNY Graduate Center
Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon
Dissertations, Theses, and Capstone Projects
This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex …
Mandatory Disclosures And Investment Efficiency: Evidence From The Conflict Minerals Disclosure Requirement,
2022
CUNY Graduate Center
Mandatory Disclosures And Investment Efficiency: Evidence From The Conflict Minerals Disclosure Requirement, Ge Dong
Dissertations, Theses, and Capstone Projects
I examine the effects of mandatory disclosures on firms’ investment efficiency using the conflict minerals disclosure requirement of the Dodd–Frank Act of 2010. I find that firms’ investment efficiency improves following the adoption of the regulation. I then examine whether this improvement in investment efficiency is due to the regulation forcing managers to acquire new information and I document two important findings. First, I find that firms with a better internal information environment are more likely to experience improved investment efficiency. Second, I find that firms manage raw materials more efficiently and make changes to their supply chains after disclosing …
Telemedicine App: What’S Next After Pandemi?,
2022
Program Pendidikan Vokasi, Universitas Indonesia, Depok 16424, Indonesia
Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina
Jurnal Administrasi Bisnis Terapan
The positive trend of using telemedicine applications in Indonesia was significant in the earl of the COVID-19 pandemic, then gradually decreased. This study aims to determine the preferences of users of telemedicine applications and the desired features to be further developed satisfaction of users of telemedicine applications. This study uses quantitative methods by distributing questionnaires about user preferences, including security, trust, convenience, and usefulness, through the google form application to 523 respondents, data analysis using descriptive approach. Guaran- teed medical confidentiality is the most preferred by users of telemedicine applications by 72.70%. Telemedicine application providers can focus on developing features …
