Nurse Retention Strategies In The Healthcare Industry,
2021
Walden University
Nurse Retention Strategies In The Healthcare Industry, Luke Anthony Nicholson
Walden Dissertations and Doctoral Studies
Nurse turnover in the healthcare industry is detrimental to the quality-of-care patients receive, organizational financial health, and nurse job satisfaction. Nurse managers who lack effective nurse retention strategies might struggle to reduce voluntary turnover, which can adversely impact nurse job satisfaction and patient care quality. Guided by the unfolding model of voluntary employee turnover and job embeddedness theory, the purpose of this qualitative multiple case study was to explore retention strategies nurse managers use to reduce the voluntary turnover of nurses. The participants were three nurse managers at three hospitals in central and southern Illinois with proven strategies to reduce …
The Impact Of Quantitative Easing On Liquidity Creation,
2021
Technological University Dublin
The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia
Articles
We study the effects of the US Federal Reserve’s large-scale asset purchase programs during 2008–2014 on bank liquidity creation. Banks create liquidity when they transform the liquid reserves resulted from quantitative easing (QE) into illiquid assets. As the composition of banks’ loan portfolio affects the amount of liquidity it creates, the impact of quantitative easing on liquidity creation is not a priori clear. Using a difference-in-difference identification strategy, we find that banks more affected by the policy increased lending relative to those less affected, mainly during the first and third round of QE. However, we only find a strong effect …
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior,
2021
University of Mississippi
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Electronic Theses and Dissertations
This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …
Less Commute Miles. Decreased Tire Wear. What Would You Do?,
2021
The University of Akron
Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas
Williams Honors College, Honors Research Projects
With the flagrant recognition of the coronavirus as one of those most impactful viruses in the history of the world, it is important to study how the effects of such a disease can create troublesome ripple effects in the world. Covid-19 has caused the death of hundreds of thousands of individuals and has negatively impacted the lives of American’s all across the country during the nationwide lockdown. Decreased work commuters, minimal road travel, and little need for car repairs hit the Goodyear Tire and Rubber Company hard. The University of Akron has teamed up with Goodyear to explore such effects …
Spotify: Strategic Plan And Analysis,
2021
University of Montana
Spotify: Strategic Plan And Analysis, Riley T. Sletten
Undergraduate Theses, Professional Papers, and Capstone Artifacts
Spotify is a worldwide music and podcast streaming company. Spotify has the most active users of any audio streaming company in the world and is a key competitor in a growing industry. It is important to evaluate the external environment and internal forces that impact Spotify’s strategic decision-making to identify opportunities and threats that could change the audio streaming landscape. Drawing on industry research, company financial statements, and media reports, this paper analyzes the external and internal environment of Spotify to identify a strategic recommendation for the company going forward. I analyze different business frameworks to evaluate the competitive landscape …
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes,
2021
University of Mississippi
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management,
2021
University of Mississippi
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021,
2021
University of Mississippi
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021,
2021
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*,
2021
Brigham Young University - Provo
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu
Faculty Publications
Quantitative investing relies on stable data generating processes and limited human involvement, which could create lower flexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and material change to the financial data generating process: new accounting standards. We find that returns of quantitative mutual funds temporarily decrease following the implementation of standards that change the definition of key accounting variables. The lower performance we document is relative to more traditional “discretionary” funds that rely heavily on human skill and judgment to make day-to-day investment decisions. Our result is predictably …
Not-For-Profit Entities Industry Developments - 2021; Audit Risk Alerts,
2021
University of Mississippi
Not-For-Profit Entities Industry Developments - 2021; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of January 2021,
2021
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 133 (Pre-Sas No. 134), As Of January 2021, Volume 2,
2021
University of Mississippi
Codification Of Statements On Auditing Standard, Numbers 122 To 133 (Pre-Sas No. 134), As Of January 2021, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 143, As Of January 2021, Volume 1,
2021
University of Mississippi
Codification Of Statements On Auditing Standard, Numbers 122 To 143, As Of January 2021, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Quality Management Standards,
2021
University of Mississippi
Proposed Quality Management Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies,
2021
Yeshiva University
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Journal of International Technology and Information Management
One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been …
Mapping The Knowledge Of Islamic Accounting Studies On Shariah Audit: A Bibliometric Analysis,
2021
Sekolah Tinggi Ekonomi Islam (STEI) SEBI
Mapping The Knowledge Of Islamic Accounting Studies On Shariah Audit: A Bibliometric Analysis, Luqman Hakim Handoko, Sepky Mardian
Library Philosophy and Practice (e-journal)
The issues of shariah audit appeared more than three decades ago along with the progress of the Islamic financial industries. But it is challenging to obtain a study explaining the current state of shariah audit research to date. Therefore, it is necessary to assess the research on the Shariah audit. Thus, this study aimed to analyze and visualize the current state of shariah audit using a bibliometric approach. The bibliometric analysis was conducted by using VOSviewer software. To fulfill this goal, the keywords such as shariah audit, shariah auditing, and its variations were searched from the Scopus database. The articles …
Accounting Quality And Debt Concentration,
2021
University of Texas at Dallas
Accounting Quality And Debt Concentration, Ningzhong Li, Yun Lou, Clemens A. Otto, Regina Wittenberg-Moerman
Research Collection School Of Accountancy
We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms’ tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical research that supports a strong link between debt concentration and creditors’ coordination costs and the importance of accounting quality in reducing these costs, we hypothesize that firms with higher accounting quality have less concentrated debt structures. Measuring accounting quality with a comprehensive index based on the occurrence of material internal control weaknesses, accounting restatements, SEC AAERs, and firms’ reliance on small auditors, we find that higher accounting quality …
How Do Accounting Practices Spread? An Examination Of Law Firm Networks And Stock Option Backdating,
2021
Singapore Management University
How Do Accounting Practices Spread? An Examination Of Law Firm Networks And Stock Option Backdating, Patricia M. Dechow, Samuel T. Tan
Research Collection School Of Accountancy
We hypothesize that one way accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize that executives engaged in backdating because they were desensitized to its inappropriateness when they learned through their legal counsel that other companies were engaging in this practice. We identify backdating companies through backdating-related restatements of earnings. Using network analysis, we find that backdating companies are highly connected with other backdating companies via shared law firms. Logistic regressions reveal that the odds of a company backdating are 53 …
Stock Market Volatility And Business Cycle: Exploring Cross-Country Spillovers,
2021
Department of Humanities,Social Sciences and Management, NIT Srinagar
Stock Market Volatility And Business Cycle: Exploring Cross-Country Spillovers, Nufazil Altaf
DLSU Business & Economics Review
This study explores the impact of the financial crisis on the relationship between stock market volatility and the business cycle. In addition, the possible spillover effects within a cross-country framework are also examined. The study is based on secondary macroeconomic data of monthly frequency for the time period of 1991:01 to 2012:12. Bivariate and multivariate causality techniques are used to arrive at results. Results of the study provide fresh evidence for the existence of strong bidirectional causality between stock market volatility and the business cycle for all sample countries. In fact, this bidirectional causality was found to be strong when …
