Accounting Commons^™

Executive Tweets, Richard M.Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

We explore the tweeting behavior of S&P 1500 firms’ executives (CEOs and CFOs) and its market consequences during the period of 2011 to 2018. We document that executives tweet financial information related to their firms and time these tweets to firms’ major events, and that investors respond to executive tweets in addition to firm tweets. Using the latest machine learning techniques, we develop an innovative construct measuring the content similarity between executive tweets and firm tweets. We use this measure to disentangle whether the market reaction comes from new information or trust. We show evidence consistent with the view that …

Essays In Mutual Funds, Aadhaar Verma

Doctor of Business Administration Dissertations

This dissertation examines mutual fund portfolio formation, the economic forces that determine how fund managers construct their portfolios, and the market effects of fund portfolio disclosures.

In the first chapter of my dissertation, I study how funds modify their portfolios around disclosure dates in order to cater to their investors’ non-financial preferences. Using social norms and investor boycotts surrounding tobacco and firearm sectors as a proxy for non-financial preferences, I find that these stocks experience significant negative returns on portfolio disclosure dates and significant positive returns on the day after the portfolio disclosure. I also find that funds accelerate their …

Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois

Doctoral Dissertations and Projects

Financial globalization is characterized as an aggregate concept designated to expand global connections through cross-border financial flows. This quantitative correlational study aimed to examine the relationship between instability from financial globalization and lack of profitability within financial institutions in countries Latin America and the Caribbean. The problem addressed was that instability from financial globalization resulted in the lack of profitability in developing countries in Latin America and the Caribbean. The study extended the research literature to analyze the effect of financial globalization on economic instability and financial development and found a statistically significant relationship between financial globalization and profitability, economic …

The Impact Of Target Audit Quality On The Likelihood Of Future Goodwill Impairment, Elizabeth Boyle

Dissertations

US Generally Accepted Accounting Principles (GAAP) require that in an acquisition, the purchaser must record a premium when the purchase price exceeds the fair value of the target’s identifiable net assets (both tangible and intangible). This premium lives on the balance sheet as an intangible asset called goodwill. Goodwill has an indefinite life, but over time it may become impaired due to overpayment of the original acquisition, unrealized synergies, changes in the business, legal issues, etc., and as a result, require a write-down. This impairment not only impacts the acquirer’s balance sheet but can also impact the market value of …

Privatization And Its Role In ‎Reducing The Public Sector In The ‎Balance Of Islam, Adnan Smadi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Privatization and its role in Shrinking the Government’s Sectors As Judged by Principles of Islam The study aims at explaining the attitude of Islam towards privatization in general, and its influence on ‎shrinking the role of government's sectors in particular.‎ The significance of this study lies in investigation the causes that have called the world, particularly the ‎tird world, to follow the sector, which have raised from the faulty management of the local authorities, ‎and its failure to guide the economy towards development at the estimated rate.‎ The study has come of to the fact that the reason behind this …

Logical Darwinism In Strategic ‎Objectives: An Experimental Study ‎In The Jordanian Commercial ‎Banking Industry, Abdul Sattar Al Sayyah

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The theory of Organizational Power management is one of the modern and contemporary ‎essential perspectives in analyzing, interpreting and predicting the strategic behavior at the ‎micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- ‎Coalitions) has been elected within the science of strategic management. And one main model ‎has been formed; demonstrated the mechanism of the relationship between organizational ‎Dar win and strategic objective. ‎ The study aims at answering conceptual and practical dilemmas through preparing theoretical ‎ideas about the former and expressing the latter by model and five hypotheses. Data have ‎been collected from 75 …

Analyze The Relationship Between ‎Product Costing By Activity And ‎Energy And Pricing Decisions, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Recently management accountants have focused attention on the appropriate treatment of ‎costs associated with resources committed to support activities which do not vary ‎proportionally to production once initial capacities have been set. In one typical case it is ‎assumed that costs of committed resources will be incurred irrespective of actual usage and ‎increasing initial capacities to accommodate unexpected demand involves penalties above ‎normal costs. There are at least two important issues that arise in such a case : ( 1 ) how should ‎costs of resources committed to , or subsequently required by , support activities enter into ‎pricing and …

A Proposed Mathematical Model For ‎Allocating Energy Costs And Joint ‎Costs In Industrial Facilities In Light Of ‎Agency Theory, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based ‎unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by ‎examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing ‎and incentives can be achieved through modification of the performance measures on which ‎the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the ‎optimal capacity cost allocation is a function only of budgeted volume when capacity can be ‎used to product a single product. Analysis of a joint production …

The Extent Of Understanding And Use ‎Of Accounting Information By Individual ‎Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-‎Zubaidi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The aim of this research is to investigate the effect of accounting information on the investor’s ‎decision in Baghdad stock exchange. ‎ It also aims at determining the extent to which the investors rely on such information in ‎making investment decisions in company’s shares.‎ A sample of 46 investors was drawn and a questionnaire was used to gather the data of the ‎study. ‎ The results of the study indicated that the investors understand the accounting information ‎and realize its importance regardless of other information sources (non - financial) that might ‎affect their decisions, especially stock advisory, market lists, magazines …

Explanation Of “Lamyaat Al-Arab” By ‎Al-Muayyad Bin Abdul Latif Al-‎Naqjwani, Mahmoud Al-Amoudi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This research investigates the book “SharhLameyet Al - arab” by Al moayed Bin Abdullatif Al - ‎nagjawani It contains a biography of Al - shanfara. Interpretations of the poem are included. It ‎explicates Al - nagjawani's approach of interpretation and investigation

The Demand For Money In Jordan: ‎Evidence From Cointegrartion ‎Analysis, Manhal Shotar

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The goal of this paper is to investigate the money demand function in Jordan by employing the ‎cointegration analysis proposed by Engle and Granger, and extended by Johansen. By using ‎Johansen procedure the relative importance of each variable explaining the money demand ‎function is identified.‎ Generally it was found that all suggested variables are nonstationary. This consequently sheds ‎some doubts on previous studies based on conventional methods of estimation. Also, the ‎study found that there exists a long run relationship among money income and interest rate

Planning Budgets ... And Inflation ‎Effects ... And Treatment, Muhammad Salim

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم ‏والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة ‏"‏ ( 1 ) ، وبما أن ‏المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج ‏عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما ‏يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية.‏ وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …

Agricultural Credits In Jordan : ‎ A Field Survey For Irbid District, Fawzi Al-‎Khatib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study examines problems and obstacles facing agricultural ‎credit in Jordan in general, and Irbid district in particular.‎A questionnaire was designed for this this purpose.‎The statistical results were analysed and the Five point Likert ‎Scale was applied, Using the well-known ( SPSSX).‎The study suggests the creation of a new agricultural credit institution ‎to replace the actual infective credit organizations.‎The study ends with recommendations and policy implications for ‎desistion maker in Jordan.4‎

Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin

USF Tampa Graduate Theses and Dissertations

The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …

Financial Accounting For Nonbusiness Majors, Andree Rathemacher

Library Impact Statements

No abstract provided.

Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …