What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic,
2020
Ivey Business School
What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies
Business Publications
While the world was on lock down, human beings started craving for green spaces. As they walked amidst the trees, trees began to talk to them. The surprising truth then emerged: There were actually secrets to be shared by the forest. This essay reflects on the teachings offered by nature(s) during the pandemic. Based on a personal encounter with a river, it caresses the relationships that have connected humans to non-humans over time and that have led to make this confinement both a unique and universal experience. It suggests embracing relational accounting, the expression of our relationships with each other …
The Growing Importance Of Customer Experience,
2020
Brigham Young University
The Growing Importance Of Customer Experience, Cassidy Jones
Marriott Student Review
In order to retain and satisfy customers, the modern business must refine it's customer experience (CX). Good CX occurs when a company focuses on the needs of its customers as individuals, allowing each person to have a positive experience. This dedication to the customer is rewarded through positive reviews and continued success.
Millionaire Secrets,
2020
Brigham Young University
Millionaire Secrets, Jonathan Chia
Marriott Student Review
Many people want to be rich, but don't know how real millionaires manage to amass wealth. In order to become rich, many people live extremely frugally, actively invest their net worth in a variety of places, and maintain an attitude of carefully planned perseverance in their busy and risk-filled careers. Every person who strives to do these things is on the path to become a millionaire themselves.
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated,
2020
Brigham Young University
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Marriott Student Review
Waking up in the morning is difficult. The Sleep Review reported that 57% of Americans hit the snooze button and stay in bed for at least five extra minutes a day. If we struggle to motivate ourselves, how do we even begin to understand how to motivate others? Many businesses have resorted to placing large amounts of money into building fun and interactive break rooms, providing unlimited snacks and drinks, and even offering unlimited vacation days. Read this article to find out why companies should ditch the new, “innovative” way of motivating employees and turn to intrinsic motivators instead.
Earnings Management Of Leaders And Laggards,
2020
Louisiana State University
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
LSU Doctoral Dissertations
In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020),
2020
University of Mississippi
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Audit Evidence; Statement On Auditing Standards, 142 (July 2020),
2020
University of Mississippi
Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Using Text Analytics To Apprehend Urban Sustainability Development,
2020
Pace University
Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei
Department of Accounting and Finance Faculty Scholarship and Creative Works
This research aims to specify critical urban sustainability issues by mining unstructured text data derived from the C40 city datasets of the Carbon Disclosure Project. The current study identifies underlying topical issues exhibited by text corpora, enables creation of smarter data visualizations, and forms useful profiles. Four underlying topical areas are examined: economic opportunities, climate risks, incentives to reduce greenhouse gas emissions, and emissions reduction activities. For each area, we built text data visualization profiles. Developing these text data visualization profiles enables greater attention to be paid to the list of topical issues shown in the profiles. Given the number …
College Of Business Dean's Report: 2019-2020,
2020
Lewis Univeristy
College Of Business Dean's Report: 2019-2020, Ryan Butt
College of Business Dean’s Reports
No abstract provided.
Editor's Note,
2020
De La Salle University, Manila, Philippines
The Contributors,
2020
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway,
2020
De La Salle University, Manila, Philippines
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid
DLSU Business & Economics Review
The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea,
2020
Hanbat National University, Daejeon, Korea
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park
DLSU Business & Economics Review
This study analyzes whether, under oligopolistic distribution channels, mutual fund fees are primarily determined by a distribution company’s transaction-specific variables. The results empirically demonstrate that the intensity of market competition influences determinants. Through analyses at the firm level, this study demonstrates that the characteristics of an oligopolistic structure, and particularly the financial segments and scales of fund distributors, are important determinants of mutual fund fees during a collusive period. It finds that subsequent to the enforcement of pro-competitive policies, fees become more sensitive to market discipline and distributors’ transactional characteristics, particularly to sales concentration.
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis,
2020
De La Salle University and Mindanao State University-Iligan Institute of Technology, Philippines
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza
DLSU Business & Economics Review
Advertising is commonly thought to lead to improved firm performance, but literature has been divided on the effect of advertising on revenue and profitability so far. Some studies confirm a link between these three variables, but others do not. Studies that negate a relationship between advertising expenditure and firm performance are of interest, particularly because advertising can be very expensive for a company. Thus, this study sought to examine the relationship between advertising expenditure, revenue, and net profit of 57 corporations listed in the Philippine Stock Exchange (PSE) for 10 years, from 2008 to 2017. Using 2SLS regression analysis on …
The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development,
2020
De La Salle University, Manila, Philippines
The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development, Jerwin B. Tubay
DLSU Business & Economics Review
This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The …
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia,
2020
Management Development Institute Murshidabad, India
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
DLSU Business & Economics Review
In this research endeavor, financial inclusion and its impact on three important aspects of human life (i.e., inequality, poverty, and human development) are explored in the south Asian region. Worldwide inequality is catching much attention from the academic community off late. Similarly, the extent of poverty and human development indicators of any country indicates the level of development. The penetration of the bank branch and automated teller machine (ATM) is considered as a proxy for financial inclusion. Long time-series data from 2004 to 2016 is considered for this study. This should be an important addition to the existing literature on …
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?,
2020
Universitas Syiah Kuala, Banda Aceh, Indonesia
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
DLSU Business & Economics Review
Poverty is always accompanying unmet food needs; hence it can disrupt food security. Efforts to improve food security can be made with government policy through food assistance, namely, rice for the poor and also increasing the amount of rice production from rice farmers to meet the adequacy of rice in an area. The purpose of this study is to analyze the effect of food assistance (Rastra) and farmers’ welfare on food security in terms of rice availability in Aceh-Indonesia in the short and long term. The model used is auto regression distributed lag (ARDL), and the determinant variables that are …
Investment Companies, July 1, 2020; Audit And Accounting Guide,
2020
University of Mississippi
Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide,
2020
University of Mississippi
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors, July 1, 2020; Audit And Accounting Guide,
2020
University of Mississippi
Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
