Accounting Commons^™

Gdp Growth Incentives And Earnings Management: Evidence From China, Xia Chen, Qiang Cheng, Ying Hao, Qiang Liu

Research Collection School Of Accountancy

Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage in earnings management than firms in other provinces. Specifically, they are more likely to inflate revenues, overproduce, and delay asset impairment losses. The aggregate earnings management induced by GDP growth incentives accounts for about 0.5% of GDP. The results are stronger for local state-owned enterprises, in provinces with …

Environmental Awareness Is Leading To A Troubling Future For The Airline Industry, Ashlyn K. Unga

Marriott Student Review

Global warming is not only causing climatic temperatures to rise— it is also heating up the socio-political scene across the globe. Caught in the crossfire is the airline industry, targeted by environmental activists who categorize flight as an unnecessary mode of travel. As this movement gains traction, how will air fare in this age of flight-shaming? Ashlyn Unga explores anticipated governmental regulations and measures the airline industry must take as a result of this movement.

Podcast Review: Amy Antonelli On Vision And Purpose, Mckayla Lindman

Marriott Student Review

A review of Amy Antonelli's podcast.

Book Review - Contagious: Why Things Catch On, Christy Swatling

Marriott Student Review

In his New York Times Bestseller, Contagious: Why Things Catch On, Jonah Berger delves into what makes products and ideas go viral. Through hundreds of intriguing and sometimes jaw-dropping stories, Berger identifies six key components to make everything—from a YouTube video to a new tech gadget—become contagious.

Putt Yourself Out There! Golf As An Upper Hand In The Business World, Allysha M. Mateo

Marriott Student Review

Most everyone is aware that networking and relationship building hold the keys to success within the business world. But just how are these networks so carefully cultivated? Recent statistics suggest that golf is a major player in cutting behind-the-scenes business deals. Approximately 90% of Fortune 500 CEOs play golf, and executives who play golf earn 17% more than those who don’t. Golf is a networking tool available to virtually anyone: the old and young, male and female, athletic and unathletic alike. It aids in building relationships with clients, customers, vendors, and colleagues, simultaneously advancing the golfer’s career and helping to …

Buzzwords: Jargon That Will Keep You Going Throughout The Year, Sarah Romney

Marriott Student Review

Five buzzwords including advertainment, "go live," pivot, customer journey, and mashup.

Learning From The Swiss, Aubrey Wright

Marriott Student Review

The trades are in trouble. With less students choosing a vocational education, the United States is facing a rapidly growing gap in skilled vocational labor. The answer: the mighty apprenticeship program, courtesy of the Swiss. The Swiss model of apprenticeships help the bottom line of companies. It also trains students for promising careers. By taking clues from the Swiss, the US can begin solving its vocational trade woes.

Fashion Copycats And Copyright Law, Rowena Natasha

Marriott Student Review

Is fashion an art? Or a utilitarian part of our life? Thanks to US copyright laws, "fast fashion" companies like H&M and Zara are making windfall gains by copying new designs, even at the expense of small start-ups. But don't start writing legislation yet. Without "fashion copycats" making affordable yet trendy products, the fashion industry would be left dependent on a small-pool of upper-class consumers.

Building Information Modeling: Risks, Benefits, And Trends In Construction, Tanner Duron

Marriott Student Review

Welcome to the information age. Building Information Technology (BIM) offers the construction industry a way to manage everything, from sourcing to construction to maintenance. BIM has significant risks, but also boasts enough benefits to make every firm in the AEC industry ready to start integrating its use. As digital natives, it is up to the rising generation of workers to spearhead the wide-spread use of BIM.

Interior Design In The Workplace, Bryce Cindrich

Marriott Student Review

While people generally spend much of their time in their home, time spent in the workplace is usually a close second. Why should people care less about how their office is set up than their home? A well-designed interior at the workplace can help promote employee productivity and support their well-being, build a sense of community, improve team collaboration, and attract and retain talent.

Editor's Letter: Expectations

Marriott Student Review

This issue of Marriott Student Review (MSR) is all about developing greater expectations for the future, finding new ways of accomplishing our dreams, and fostering relationships, even in the digital world of Zoom and Team meetings. Even though our expectations have been unexpectedly altered, in the end, the shape of our lives may be ultimately better.

Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain

Accounting

In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.

Freedom Indices And Capital Asset Pricing Model: Malaysian Evidence Influence Policy?, Tay Lee Ying, Devinaga Rasiah, Lai Ming Ming

International Journal of Management, Finance and Accounting

Human rights and fundamental freedoms such as economic, political, and press freedoms vary widely from country to country. It creates opportunity and risk in investment decisions. Thus, this study is carried out to examine if the explanatory power of the model for capital asset pricing could be improved when these human rights movement indices are included in the model. The sample for this study comprises of 495 stocks listed in Bursa Malaysia, covering the sampling period from 2003 to 2013. The model applied in this study employed the pooled ordinary least square regression estimation. In addition, the robustness of the …

The Nexus Of Female Labour Force Participation, Economic Growth, Education And Fertility Rate: Empirical Evidence In Malaysia, Goh Han Hwa, Vishalini Macharagai, Thai Siew Bee, Teh Boon Heng, Ong Tze San

International Journal of Management, Finance and Accounting

Malaysia, a fast-growing developing country in Asia, has envisioned Shared Prosperity Vision 2030 to become a developed economy with highincome via sustainable and inclusive economic growth by the year 2030. To accomplish this vision, femalelabour participation isneeded as the femalepopulation constitutesalmost half of Malaysia’s total population. However, female labour participation rate iswaylower than Malaysia’s overall labour force participation rate.The relatively low female labour participation rate can be a barrier to Malaysia’s economic development and thus the realization of its goal of a high income nation.Therefore, this paper makes an attempt to examine empirically the long-run causal association amongfemale labour force …

Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson

Marriott Student Review

This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …

The Problem With Government Bailouts, Nathan Scott

Marriott Student Review

Americans are told to have 6 months of expenses saved for difficult times, but businesses are told not to worry; the government will take care of them. Past bailouts have set a nasty precedent that must change; government bailouts need reform if they are to continue in the future.

The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters

Marriott Student Review

What is happening to the nonprofit sector?

Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.

Values Create Values, Chase M. Geertsen

Marriott Student Review

The days of companies focusing solely on maximizing shareholder value are over. In today's world, profitable companies create value by meeting the needs of their stakeholders.

Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, Comments Are Requested By November 25, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, August 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Ballots For Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.