Earnings Mangement Determinants: A Study Of Egyptian Listed Firm Characteristics Post The Egyptian Revolution,
2021
The British University in Egypt
Earnings Mangement Determinants: A Study Of Egyptian Listed Firm Characteristics Post The Egyptian Revolution, Engy Elhawary ,The British University In Egypt, Dina Hassouna , The British University In Egypt
Business Administration
This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new release of corporate governance rules for listing firms. A sample of 157 non-financial listed companies in the Egyptian stock exchange is selected for achieving the research objective through analysing their financial reports. The panel least squares, using the fixed-effect model, is used to test the hypotheses and investigate the relationship between discretional accruals and …
The Association Fallacy – Fraud And Financial Reporting Quality In The Customer-Supplier Relationship,
2021
University of Connecticut
The Association Fallacy – Fraud And Financial Reporting Quality In The Customer-Supplier Relationship, Nicholas Willett
Honors Scholar Theses
As with individuals, corporate entities are vulnerable to committing logical fallacies in the decision-making process. One such fallacy that has been observed across multiple disciplines is the phenomenon of guilt by association, here referred to as the “association fallacy.” In this study, I demonstrate the existence of the association fallacy within historical customer-supplier relationships, during which the supplier is named in an SEC Accounting and Auditing Enforcement Release (AAER). A panel regression is employed to track indicators of customer earnings management behavior in the years before, during, and after the supplier AAER. A cross-sectional analysis is also used to assess …
Mental Health Literacy And The Impact Of Gender,
2021
Utah State University
Mental Health Literacy And The Impact Of Gender, Nathan Clay
Fall Student Research Symposium 2021
Purpose of the study We examined associations between gender and components of Mental Health Literacy (MHL). The baseline assumption, based on prior literature, is that women will have a higher knowledge related to mental health compared to men.
For The People: A Collaborative Space Assessment - Budget And Analysis,
2021
Bowling Green State University
For The People: A Collaborative Space Assessment - Budget And Analysis, Devan Harmych
Honors Projects
One of the most important keys to success is community. Within a community, people come together to support each other and help them achieve their hopes and dreams. When looking at the Honors College and the space they utilize within Founders Hall, there is an opportunity present to further expand the community and to design a space to better support students of the future.
Hudl Strategic Analysis,
2021
University of Nebraska - Lincoln
Hudl Strategic Analysis, Jessica Swanson
Honors Program: Senior Projects (Public)
Hudl is a cutting-edge company that assists with the filming, distributing, and recording statistics for more than 40 sports. The sports, at the high school, college, and even professional level, consist of football, basketball, soccer, volleyball, and many others. Growing since its founding in 2006, Hudl now has more than 2,400 employees across 20 countries. To analyze the external environment of the video-sharing industry, a PESTEL analysis and a Porter’s Five Forces analysis were completed. These analyses found that Hudl was a unique case because they are in a very niche portion of the industry and take up a large …
Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference,
2021
University of Mississippi
Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference,
2021
University of Mississippi
Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Considerations For Information Systems Services, December 2021; Practice Aid,
2021
University of Mississippi
Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Real Earnings Management And The Properties Of Analysts' Forecasts,
2021
University of Montana
Real Earnings Management And The Properties Of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, Isho Tama-Sweet
Accountancy Faculty Publications and Presentations
Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, analysts struggle to fully incorporate into their forecasts all available information. We examine analysts' forecast properties in the face of a specific type of complex financial information: real earnings management (REM). First, we investigate the relation between measures of REM and analysts' forecast properties. We find REM measures are associated with greater forecast error and dispersion in the following year. However, REM measures, by definition, capture abnormal operating results, and thus include both firms engaging in manipulative REM as …
Bundled Earnings Guidance And Analysts' Forecast Revisions,
2021
Hong Kong University of Science and Technology
Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang
Research Collection School Of Accountancy
Bundling managerial earnings guidance with quarterly earnings announcements (EAs) has become an increasingly common practice. This study investigates the impact of bundled guidance on analysts' forecast revisions. Our findings indicate that analysts respond more to bundled guidance than non-bundled guidance. This effect increases with analysts' time pressure and cognitive constraints around the EA. Analysts' revisions also incorporate more of the bundled management guidance when accompanied by additional information, such as conference calls. We further find that analysts revise their forecasts more quickly following bundled guidance than non-bundled guidance. Together, these findings are consistent with the notion that analysts place more …
The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism,
2021
Singapore Management University
The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong
Research Collection School Of Accountancy
Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulators anticipate weaknesses in banks’ loan portfolios. Conversely, the ECL model could be more susceptible to managerial discretion. More conservative bank managers might make excessivecredit provisions. Our findings show that high conservatism is positively associated with higher levels of LLP. In addition, the effect of accounting conservatism is contingent upon the type of loan loss model. We …
Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter,
2021
Singapore Management University
Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter, A. J. Chen, Patricia M. Dechow, Samuel T. Tan
Research Collection School Of Accountancy
We investigate why firms voluntarily disclose support for the Black Lives Matter movement (BLM firms) even though these disclosures have little impact on shareholder value. We examine two competing explanations: that managers are acting in the interests of a broad set of stakeholders, or that they are engaging in “woke-washing.” Our evidence supports the stakeholder perspective since we find that BLM firms have more inclusive cultures on multiple dimensions – from their board members, to employees, to the rights of shareholders, and to the compensation structure of top executives. Furthermore, BLM firms face less risk in speaking out since they …
Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective,
2021
Augusta University
Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo
International Journal for Business Education
Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses,
2021
FH JOANNEUM University of Applied Science, Graz
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl
International Journal for Business Education
It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge,
2021
University of Malta
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi
International Journal for Business Education
‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …
Project-Based Pedagogy: The Client's Perspective,
2021
Western Carolina University
Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright
International Journal for Business Education
Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises,
2021
University of Graz
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock
International Journal for Business Education
The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …
Media As Other Information For Fundamental Valuation,
2021
The University of Texas Rio Grande Valley
Media As Other Information For Fundamental Valuation, Jiajia Fu, Jingran Zhao
School of Accountancy Faculty Publications
The media is an important information intermediary. We investigate the informational role of the media by examining whether media content, measured by the sentiment of news articles, contains information about a firm’s fundamental value beyond that conveyed in earnings, book value, and analyst forecasts. We show that incorporating media content into Ohlson’s (1995) residual income model generally improves its ability to predict future residual income, explain current stock prices, and predict future stock prices. Our results are strengthened when media coverage is higher and when media sentiment is more dispersed
Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project,
2021
Sam Houston State University
Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith
International Journal for Business Education
Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …
Internships As Clinical Rotations In Business: Enhancing Access And Options,
2021
University of Maine
Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley
International Journal for Business Education
Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …
