Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance,
2021
Singapore Management University
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Research Collection School Of Accountancy
Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation success on management guidance behavior. We find that more management guidance follows patent grants, suggesting that despite disclosure cost concerns, firms with successful innovations do respond to information demand. This association is stronger after enactment of Regulation Fair Disclosure and for firms with greater institutional investor ownership, further highlighting the role …
Mitigating Financial Fraud Risk With Data Analytics,
2021
Singapore Management University
Mitigating Financial Fraud Risk With Data Analytics, Clarence Goh, Gary Pan
Research Collection School Of Accountancy
The risks associated with financial fraud that modern CFOs face today is particularly high. The same report examined Accounting and Auditing Enforcement Releases (AAERs) issued by the Securities and Exchange Commission (SEC) in the US from 2014 to 2019 and found that while the SEC frequently charged the person directly responsible for perpetuating the financial fraud, the CFO was among the most commonly charged employees. Data analytics techniques can play an important role in mitigating the risk of financial fraud for CFOs.
Revenue Recognition, February 1, 2021; Audit And Accounting Guide,
2021
University of Mississippi
Revenue Recognition, February 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Role Of Leadership On Corporate Governance,
2021
Liberty University
The Role Of Leadership On Corporate Governance, John Brackett
Doctoral Dissertations and Projects
Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations,
2021
Liberty University
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Doctoral Dissertations and Projects
In the past three decades, many companies have adopted less expensive, relatively easier to establish, modify, amend, and terminate safe harbor 401 (k) retirement plans. By adopting the safe harbor, 401(k) plans, smaller private employers have enacted retirement incentives, shared the investment and managing responsibilities, and assisted their employees with building their retirement savings (Ali & Frank, 2019; Clark et al., 2019a). Furthermore, many small companies have reflected the impacts of the economic fluctuations and the retirement legislation changes, amended their safe harbor 401(k) plans, and lowered their retirement investments (Card & Ransom, 2011). The high number of plan amendments …
Moral Hazard And The Market-Based Method: Does Using Renewable Energy Attributes In Emissions Reporting Affect Corporate Emissions Performance?,
2021
Singapore Management University
Moral Hazard And The Market-Based Method: Does Using Renewable Energy Attributes In Emissions Reporting Affect Corporate Emissions Performance?, Francisco Ascui, Matthew Brander, Theodor Florian Cojoianu, Qian (Jan) Li
Research Collection College of Integrative Studies
An increasingly widespread accounting practice for electricity (scope 2) emissions, known as the ‘market-based method’, is problematic as it allows companies to use purchased renewable energy attributes (REAs) to report lower emissions, which therefore no longer reflect the actual location-based electricity generation emissions resulting from the company's electricity consumption. Using REAs therefore may create a moral hazard, as companies using these arrangements are insulated from the consequences of their actions and may thus have less incentive to genuinely reduce their emissions. We construct a year-on-year matched sample of firms using/not using REAs (2,716 firms with 12,700 firm-year observations from 2006 …
Cryptocurrency Framework,
2021
Singapore Management University
Cryptocurrency Framework, Pearl Hock-Neo Tan, Tracey Chunqi Zhang
Research Collection School Of Accountancy
An interesting puzzle exists with respect to the accounting treatment of cryptocurrencies. The announcement in October 2020 that PayPal was launching its own cryptocurrency service suggests growing acceptability. However, there is no standard that deals with them specifically. We review the classification appropriateness for cryptocurrencies under IAS 2, IAS 7, IFRS 9, and IAS 38. There is a lack of a consensus on the accounting classification and measurement of cryptocurrencies. A framework is needed to classify cryptocurrencies by underlying attributes and to require the appropriate accounting treatment for each classification.
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore,
2021
Singapore Management University
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore, Clarence Goh
Research Collection School Of Accountancy
Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore firms also similarly engage in the rounding of their EPS forecasts. This study aims to investigate the extent to which analysts engage in rounding of EPS forecasts of firms listed on the Singapore Exchange.
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur,
2021
Departemen Ilmu Kesejahteraan Sosial, Universitas Indonesia, Jawa Barat 16424
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Jurnal Administrasi Bisnis Terapan
The biggest problem that exists in remote villages in Indonesia is the lack of access to human capital development. This paper discusses the role of Indonesia Mengajar as a Non-Governmental Organization in the implementation of human capital development in one of the remote villages in Indonesia, Labuangkallo. It is located in Tanjung Harapan District, Paser Regency, East Borneo Province. This research used a qualitative approach with descriptive methods. Furthermore, data collection technique was conducted by indepth interviews with beneficiaries and program actors, including Teaching Facilitators, program officers and executive directors of Indonesia Mengajar, Paser education office, teacher council at SDN …
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi,
2021
Program Administrasi Asuransi dan Aktuaria, Program Pendidikan Vokasi, Universitas Indonesia
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi, Julyet Cipta Fauziyah, Yulial Hikmah, Isriani Isriani
Jurnal Administrasi Bisnis Terapan
Regional development evenly throughout Indonesia can create a just and prosperous society that is evenly distributed, in the development process it cannot be separated from development projects. In Indonesia, there is a presidential decree that stipulates that every procurement of development projects must not only complete administrative requirements, but also guarantee a surety bond. PT. Askrindo is one of the insurance companies that can issue surety bonds. To get a surety bond guarantee, the principal must meet the documents that have been set by PT. Askrindo and these documents must go through an underwriting process to analyze whether the project …
The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective,
2021
Universiti Malaya
The Antecedents And Consequences Of Electronic Invoice In China From A Tax Perspective, Qi Yu Lan
Student Works (2020-2029)
The purpose of this study is to examine the factors that affect the adoption of electronic invoice and in return the consequences of these factors on tax compliance process efficiency of companies in China. A questionnaire survey was distributed to 276 users who adopted electronic invoice and partial least squares regression was used to analyze the data. This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoice. Furthermore, we also found that the adoption of electronic invoice have a positive impact on the efficiency of the tax compliance process. Moreover, …
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero),
2021
Program Studi Administrasi Perkantoran
Program Pendidikan Vokasi Universitas Indonesia
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero), Mohammad Ridha, Laviola Fiorentina
Jurnal Administrasi Bisnis Terapan
PT ASDP Indonesia Ferry (Persero) is one of the state-owned companies engaged in crossing transportation services. In carrying out its corporate activities there are several procedures designed to make work effective and efficient. One of the procedures made is the Procurement Procedure for Delegation of Authority. This procedure is carried out to meet the demand of the user's work unit in conducting procurement of goods in accordance with the needs. In the Property and General Management Division, this procedure is one of the routine procedures carried out because as the name implies the delegation of authority means that any procurement …
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc,
2021
University Indonesia
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc, Nia Murniati
Jurnal Administrasi Bisnis Terapan
The COVID-19 pandemic has impacted various sectors of life, including education and training activities that should have been carried out face-to-face have now turned online. The purpose of this study was to measure the effectiveness of education and training of employees during the COVID-19 pandemic which was carried out online. This study uses a quantitative survey method. Respondents from this study amounted to 91 participants in education and training. The effectiveness of education and training was analyzed using the four-level evaluation concept of the Kirkpatrick model. The results of this study indicate that online education and training methods are quite …
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X),
2021
Administrasi Perpajakan Program Vokasi Universitas Indonesia
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha
Jurnal Administrasi Bisnis Terapan
This study discusses the input tax correction to “no” confrmation answer (case study of PT X). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows the examiner’s correction on the input tax credit is cause by input tax originating from non-PKP and the confirmation answer states “no”. PT X does not agree with the correction of the audit tem on the input tax credit. PT X has provided evidence showing the existence of payments. This research is expected to provide input …
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology,
2021
Prodi Administrasi Rumah Sakit, Program Pendidikan Vokasi, Universitas Indonesia, Depok 16424, Indonesia
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology, Ari Nurfikri, Supriadi Supriadi, Annisa Syafa Andira
Jurnal Administrasi Bisnis Terapan
This study aims to determine the quality of the RSIA Nuraida webiste and the factors causing the dimension that has the lowest score. This study uses a mixed method with an explanatory sequential design. The quantitative phase is carried out by testing the quality of the RSIA Nuraida website using a nibbler, based on the dimensions of accessibility, experience, marketing and technology. The qualitative phase was carried out by in-depth interviews with managers and staff related to the factors causing the lowest score of the four dimensions. The results of this study indicate the accessibility dimension has a score of …
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi,
2021
Departemen Ilmu Kesejahteraan Sosial, Universitas Indonesia, Jawa Barat 16424, Indonesia
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi, Prima Aldi Juniarto, Bambang Shergi Laksmono
Jurnal Administrasi Bisnis Terapan
An empowerment research conducted with a group of management of mutual cooperation electronic shop business joined by Harapan Jaya Family Program (E-Warong KUBE PKH) Manggarai Village Tebet District Jakarta Selatan through information technology utilization has been an important and interesting research and possessing a well process. Information technology is an obligated primary basic human need. In this case, information technology has been supporting to escalate economy, social, and culture in today society. That has been proved by appearance of a lot of innovations run by government which one of those is E-Government especially E-Warong KUBE PKH Program owned by Ministry …
Critical Success Factors In Public-Private Partnership,
2021
Universitas Padjadjaran
Critical Success Factors In Public-Private Partnership, Sri Mulyani
Journal of Accounting Auditing and Business
Public Private Partnership (PPP) is an alternative solution for the government in order to provide public goods and services that the government cannot fulfill itself due to budget constraints. However, not all PPP implementations are successful. In this article, the determinants of the success of PPP implementation are examined. The analysis was carried out based on articles discussing the keys success factors of implementing PPP. These articles are taken from articles published in reputable journals. The results of the analysis show that organizational factors, interactional factors, structural factors and external factors are the key factors for the success of the …
The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance,
2021
Universiti Malaya
The Moderating Roles Of Ownership Concentration And Foreign Ownership On Enterprise Risk Management And Firm Performance, Zhang Lan Jun
Student Works (2020-2029)
This study examines the relationship between enterprise risk management, firm performance, and the moderating role of ownership concentration and foreign ownership on the relationship between enterprise risk management and enterprise performance. The study uses 6015 listed firms in the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE) from 2016 to 2018. The results indicate that enterprise risk management significantly influences both short-term and long-term firm performance based on multiple regression and panel data analysis. The study also found that ownership concentration positively moderates the relationship between enterprise risk management and both short-term and long-term firm performance. However, foreign …
Aicpa Local Firm Practice Management Consultation Program: Map,
2021
University of Mississippi
Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia,
2021
The Australian National University
The Impact Of Tax Incentives On Foreign Direct Investment In Indonesia, Rotua Andriyati Siregar, Arianto Patunru
Journal of Accounting Auditing and Business
Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.
