Three Essays On The Impacts Of Tax Planning And Earnings Management On The Informativeness Of Taxable Income, Book Income, And Cash Flows From Operations,
2022
Wilfrid Laurier University
Three Essays On The Impacts Of Tax Planning And Earnings Management On The Informativeness Of Taxable Income, Book Income, And Cash Flows From Operations, Yong Qiang Chen
Theses and Dissertations (Comprehensive)
This dissertation comprises three independent but highly related essays that investigate the effects of tax planning and/or earnings management. The first essay investigates how high tax planning and/or aggressive earnings management affect the relative and incremental value-relevant information of taxable income, book income, and cash flows from operations (CFO). Regarding the effects of tax planning, first, I postulate and show that high tax planning reduces the relative and incremental information of taxable income to CFO. Second, high tax planning increases the relative and incremental information of CFO to the combined information set of taxable income and book income. Third, high …
The Technical Skills Valued By Public Accounting Firms,
2022
University of New Hampshire, Durham
The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas
Honors Theses and Capstones
Accounting firms are continually working to improve the efficiency and effectiveness of their work. As part of these efforts, firms adopt new technologies like bots, analytics, and specialized software. As accounting firms become increasingly reliant on newer technologies, colleges need to continually reevaluate their required curricula to ensure that their students are adequately prepared for their future careers in accounting. To fill a gap in the extant literature, the objective of this study is to examine the technologies and skills accounting firms value and the proficiency of new hires with these technologies and skills. To complete this objective, a survey …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting,
2022
Walden University
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress,
2022
Walden University
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress, Joseph A. Baker
Walden Dissertations and Doctoral Studies
Retail sector investors who do not interpret Altman's Z´´-score accurately can underestimate a company's economic viability and ability to secure debt and equity financing. Grounded in agency theory, the purpose of this quantitative correlational study was to examine the relationship between assets, liabilities, earnings before interest and taxes (EBIT), and financial distress. The data were based on financial statements from 101 U.S. public retail sector companies (U.S. Securities and Exchange Commission Standard Industrial Codes 5200 through 5990). Multiple linear regression (MLR) analysis indicated a statistically significant relationship between assets, liabilities, EBIT, and Altman's Z´´-score for financial statements prepared under ASC …
特殊目的收购公司特别亮眼?,
2022
Singapore Management University
特殊目的收购公司特别亮眼?, T. Mandy Tham
Research Collection Lee Kong Chian School Of Business
No abstract provided.
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud,
2022
Walden University
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Improving Financial Management Skills Among Small Business Owners,
2022
Walden University
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Walden Dissertations and Doctoral Studies
Small business owners (SBOs) lack of financial management skills can negatively impact small businesses' profitability and result in business failure. SBO’s limited understanding of financial management skills increases the likelihood of business failure and negatively impacts local and national economies. Grounded in the stakeholder theoretical framework, the purpose of this qualitative multiple case study was to explore strategies SBOs use to improve financial management. Data were collected from five small business owners' successful years of freight business experience in Central Mississippi using semi-structured interviews, annual organizational reports, and member checking. Data were analyzed using Braun and Clarke’s (2006) six-step thematic …
Financial Recordkeeping Strategies For Small Businesses,
2022
Walden University
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Walden Dissertations and Doctoral Studies
Small retail business owners with inadequate record-keeping strategies struggle with the success of their businesses. Business owners who do not have the requisite financial knowledge may not have the skills required to manage the financial affairs of their business. Grounded in the theory of planned behavior, the purpose of this qualitative multiple case study was to investigate strategies small retail business owners use to adopt financial record-keeping strategies to sustain a small retail business beyond 5 years. Data were collected from a review of organizational artifacts and semistructured interviews with three retail small business owners who successfully adopted financial record-keeping …
Effective Internal Control Strategies For An Enterprise Resource Planning System,
2022
Walden University
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Walden Dissertations and Doctoral Studies
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico,
2022
Walden University
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
Exploring The Significance Of Digital Skills Training For Accountants,
2022
Walden University
Exploring The Significance Of Digital Skills Training For Accountants, Limin Zhu
Walden Dissertations and Doctoral Studies
Accounting firm leaders face a challenge with employees who lack digital skills. Employees without relevant digital skills put the accounting firm at a competitive disadvantage. Grounded in human capital theory, the purpose of this qualitative multiple case study was to explore strategies regional accounting firm leaders used to help employees improve digital skills. Data were collected from six semistructured interviews with partners, directors, and managers with three years or more of experience who participated in the training and professional development process at four regional accounting firms in the Houston, Texas area. The review of company documents and company website postings …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico,
2022
Walden University
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
Family Ties: Impact Of Socioemotional Wealth And Succession On Real Earnings Management,
2022
University of Denver
Family Ties: Impact Of Socioemotional Wealth And Succession On Real Earnings Management, Beth A. Flambures
Electronic Theses and Dissertations
Private family businesses make up a significant portion of the world economy. While contributing to the larger macro environment, they also contribute critical resources to their communities and family units. Earnings management is a practice that is detrimental to future business viability. The motivation to use earnings management is different in family businesses as they have unique pressures and characteristics. Socioemotional wealth includes non-financial incentives exclusive to family businesses and is predicted to influence earnings management behavior. Succession is an event that is critical to all businesses, however, the pressure for generational transfer in family businesses can be greater due …
Value Relevance Of Sustainability Report: Evidence From Indonesia,
2021
Universitas Mahasaraswati Denpasar
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Jurnal Akuntansi dan Keuangan Indonesia
This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …
Is Mandatory Sustainability Report Still Beneficial?,
2021
Trisakti School of Management
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Jurnal Akuntansi dan Keuangan Indonesia
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability,
2021
Universitas Riau
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to examine the effect of CEO characteristics on pre-earnings management profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …
Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis,
2021
Universitas Muhammadiyah Jakarta
Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis, Ari Ermawati, M Nur A Birton, Irfan Tarmizi, Muhammad Muttaqin
Jurnal Akuntansi dan Keuangan Indonesia
Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We …
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection,
2021
University of Trunojoyo, Madura
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati
Jurnal Akuntansi dan Keuangan Indonesia
This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …
دور الرشاقة الاستراتيجية في تعزيز نظم المناعة التنظيمية للمصارف الحكومية والخاصة العاملة في العراق,
2021
جامعة المثنى – كلية الادارة والاقتصاد – قسم ادارة الاعمال
دور الرشاقة الاستراتيجية في تعزيز نظم المناعة التنظيمية للمصارف الحكومية والخاصة العاملة في العراق, سلام جاسم حمود العارضي, حسين صكبان حسن
Muthanna Journal of Administrative and Economics Sciences
بهدف بيان وتحليل العلاقة بين الرشاقة الاستراتيجية ونظم المناعة التنظيمية للمصارف عينة البحث فقد انطلق البحث بهدف الحصول على اجابة للسؤال التالي : هل لابعاد الرشاقة الاستراتيجية (الحساسية الاستراتيجية , وحدة القيادة , سيولة الموارد ) اثر في نظم المناعة التنظيمية ؟ وانطلق البحث من فرضية تفيد بوجود علاقة تأثير ذات دلالة احصائية بين متغير الرشاقة الاستراتيجية بابعاده ومتغير نظم المناعة التنظيمية , بعد الفرضية اتبع البحث الحالي المنهج التحليلي الوصفي لاختبار وتحليل نتائج البحث من خلال استمارة الاستبيان التي وزعت على (230) متخذ قرار في المصارف الحكومية والخاصة عينة البحث تم استرداد (221) استبانة منها وكان الصالح للتحليل (200) …
دور القيادة الخادمة في تعزيز البراعة التنظيمية (دراسة تحليلية لعينة من المصارف الحكومية والخاصة),
2021
جامعة المثنى / كلية الادارة والاقتصاد
دور القيادة الخادمة في تعزيز البراعة التنظيمية (دراسة تحليلية لعينة من المصارف الحكومية والخاصة), سلام جاسم حمود العارضي, خيرات عطية حمزة
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث للتعرف على دور القيادة الخادمة في تعزيز البراعة التنظيمية في مجموعة من المصارف الحكومية والخاصة العاملة في العراق ، وقد تمحورت مشكلة البحث في مجموعة من التساؤلات كان ابرزها التساؤل المتمثل بالحصول على اجابة عن التساؤل الاتي:- هل لابعاد القيادة الخادمة اثر في تحقيق البراعة التنظيمية للمصارف عينة البحث؟ وحدد البحث بفرضية رئيسية كان مفادها توجد علاقة ذات دلالة احصائية بين متغير القيادة الخادمة ومتغير البراعة التنظيمية ، وبعد الفرضية حيث اتبع البحث الحالي المنهج التحليلي الوصفي لاختبار وتحليل نتائج الدراسة واستخدام الاستبانة كأداة رئيسة لجمع البيانات والمعلومات وتم توزيع (230) استمارة استبيانة على متخذي القرار في المصارف …
