Accounting Commons^™

Corporate Social Responsibility And Earnings Management: Evidence From Controversial And Non-Controversial Sectors In Asia, Eugene Burgos Mutuc, Jen-Sin Lee, Fu-Sheng Tsai

DLSU Business & Economics Review

In this study, we investigate the impact of corporate social responsibility (CSR) on earnings management through discretionary accruals and real-activities decisions, in light of the increasing attention and engagement of firms from different sectors. This study contemplates on non-financial Asian firms from controversial and non-controversial sectors with 889 and 3,017 firm-year observations from 2011 to 2017. The findings reveal that Asian firms likely use a mix of accrual-based earnings management (AEM) and real-activities earnings management (REM) as a strategy to manipulate reported earnings. In terms of sector classifications, managers from controversial sectors exhibit higher opportunistic behavior than managers from non-controversial …

The Effects Of External Stakeholder Pressure On Csr Disclosure: Evidence From Indonesia, Anisa Ramadhini Trianaputri, Desi Adhariani, Chaerul D. Djakman

DLSU Business & Economics Review

This study examines the effect of external stakeholder pressure on the extent of social and environmental disclosure or corporate social responsibility (CSR) disclosure. Several studies have examined the impact of internal stakeholder pressure (e.g., ownership or board of directors’ structure) and corporate characteristics on CSR disclosure, but there has been little attention focused on the role of external stakeholders. Therefore, this research seeks to examine the influence on the extent of CSR disclosure by four external stakeholder groups: customer, creditor, auditor, and media. A total of 327 annual reports produced by 109 manufacturing companies listed on the Indonesia Stock Exchange …

On Extreme Perception Bias, Emerico Habacon Aguilar, Klarizze Martin Puzon, Imelda Revilla Molina

DLSU Business & Economics Review

This note investigates perception bias: To what extent do individual opinions confound reality? We estimated the relative gap between self-declared estimates and real data. With a sample of respondents from Laguna, Philippines, we asked about the prevalence of diabetes and smartphone usage. We observed a trend of judgment miscalibration. Responses exhibit significant deviation from facts; for example, inaccuracies can go as high as seven times the real value. Especially for estimates on smartphone ownership, bootstrapped quantile regression models showed that perception bias is associated with age.

Japanese And Filipino College Students As Consumers: Does Country Of Origin Affect Their Purchase Intent?, Luz Suplico Jeong, Reynaldo Bautista Jr., Takanori Osaki

DLSU Business & Economics Review

The marketing literature shows that consumers evaluate and buy products based on the country of origin. The impact of the country of origin (COO) on consumers, especially college students who influence demand in global markets, is becoming increasingly important due to advances in information technology. There are studies that show that COO can directly affect purchase intent without mediator variables. However, this study shows that COO does not have a direct effect on purchase intent. COO can only affect the purchase intent of Japanese and Filipino consumers if perceived product quality is used as a mediator variable. In the case …

Debt Covenant Condition And The Relative Use Of Operating Lease And Long-Term Debt, Daniel Gyung Paik, Brandon Byunghwan Lee, Joyce Van Der Laan Smith, Sung Wook Yoon

Accounting Faculty Publications

Purpose: We investigate the relationship between off-balance-sheet (OBS) operating leases and long-term debt by analyzing firms’ debt risk profiles measured by the constraints on firms in the financial ratios in their debt covenants.

Design/methodology/approach: We determine debt risk profiles using three measures: the ex- ante probability of covenant violation (Demerjian and Owens, 2016), firms in violation of debt covenants, and firms close to covenant violations.

Findings: High-risk firms according to all three measures, on average, have a significantly lower level of operating leases, indicating that these firms use OBS leases as a substitute for long-term debt. More interesting, for firms …

Eagle Accountant - 2020, Georgia Southern University

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Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz

Student Works (2020-2029)

Hubungan di antara masjid dan ekonomi amat berkait rapat mengambil kira sebahagian fungsi asalnya sebagai pusat perkembangan ekonomi masyarakat Islam. Namun begitu kebergantungan institusi masjid kepada sumber pendapatan tradisi mengakibatkan institusi masjid tidak mampu melaksanakan fungsinya secara menyeluruh. Oleh yang demikian, penjanaan ekonomi masjid menerusi aktiviti perniagaan merupakan alternatif terbaik dalam memastikan kelestarian sumber pendapatannya. Justeru kajian ini bertujuan untuk menganalisis sumber pendapatan, aktiviti serta faktor kejayaan perniagaan masjid-masjid kariah di Wilayah Persekutuan Kuala Lumpur (WPKL). Dalam kajian ini, data-data penyata kewangan tahunan rasmi selama tiga tahun (2014-2016) bagi dua belas buah masjid yang mewakili enam buah pusat pentadbiran zon …

Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek

Walden Dissertations and Doctoral Studies

Up to 90% of businesses fail to execute their business strategies. Still, the effective implementation of a performance measurement system like the balanced scorecard (BSC) often leads to the implement a more successful execution of a business strategy. The purpose of this qualitative single case study sought to explore the successful strategies used by business leaders to implement a BSC effectively. Change theory was the conceptual framework for the study. Participants consisted of 3 business leaders of a manufacturing organization in Southeast Wisconsin, who successfully implemented the balanced scorecard within their business. Data were collected from face-to-face, semistructured interviews, and …

Modern Costing Strategies For Improved Profitability In Small- And Medium-Sized Businesses, Jennifer Kelly Demoras

Walden Dissertations and Doctoral Studies

Small- and medium-sized enterprise (SME) accounting managers use little to no modern costing strategies which can negatively impact profitability. Advances in technology, innovations in product design, and increases in globalization mean SMEs could benefit from modernizing their internal costing systems. This study is important to SME accounting managers because of offering new information and practical methods that SMEs might use for improved profitability. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore the modern costing strategies SME accounting managers used to improve profitability. Seven SME owners, CFOs, and administrators who …

Relationship Between Csr Reporting, Csr Indices, And Financial Performance Of Hardware And Software Organizations, Cesar Castellanos

Walden Dissertations and Doctoral Studies

Organizational leaders around the world spend millions of dollars on ineffective corporate social responsibility (CSR) programs and CSR reporting strategies. Understanding the relationship between CSR reporting, CSR indices (CSRi), and financial performance is necessary to minimize unnecessary expenditures among organizational leaders. The purpose of this quantitative correlational study, grounded in Frederick’s CSR theory and Freeman’s stakeholder theory, was to examine the relationship between CSR reporting, CSRi, and financial performance of hardware and software organizations. Data were collected from the Security Exchange Commission and the official websites of 25 hardware and software organizations that were part of Fortune 500 between the …

Strategies Small Business Owners Use To Access Working Capital To Fund Operations, Michael Patrick Belleman

Walden Dissertations and Doctoral Studies

Many small business owners encounter a lack of access to traditional bank funding that limits the owner’s ability to meet working capital shortages to sustain operations. Grounded in the resource-based view, the purpose of this qualitative multiple case study was to explore strategies that small, home health care agency owners use to access working capital lending sources to finance their operations. The participants comprised 3 owners of small home health agencies in Wayne County, Macomb County, and St. Clair County, Michigan, who developed and implemented successful strategies to obtain working capital. Data were collected through semistructured interviews using open-ended questions, …

Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa

Walden Dissertations and Doctoral Studies

Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …

Small Business Owners’ Strategies To Mitigate Employee Theft, Aurora Jacquese Trigg

Walden Dissertations and Doctoral Studies

Ineffective strategies and a lack of internal controls to address employee theft can negatively impact small businesses. For most small business owners impacted by employee theft, the loss of resources could be detrimental, and in some cases, force the business closure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies successful small business owners use to deter employee theft behaviors. The participants comprised 8 small business owners in southeast Florida who successfully used strategic internal controls to deter employee theft and enhance employee trust in the workplace. Data were collected from …

Employee Retention Strategies In U.S. College And Universities, Michael Louis Simmons

Walden Dissertations and Doctoral Studies

Employee turnover in U.S. colleges and universities negatively affects productivity, resources, employee morale, and job satisfaction. The failure of U.S. colleges and universities’ leaders to retain a viable and productive workforce negatively affects students’ educational success and learning opportunities. Grounded in the motivation-hygiene theory, the purpose of this qualitative multiple case study was to explore strategies college and university leaders used to retain employees. Data were collected through semistructured interviews with 5 university leaders in 5 higher-education institutions in the Midwest region of the United States, and a review of publicly available organizational documents and university websites. Data were analyzed …

Knowledge Management, Innovations Systems, And Firm Performance, Henry Dion Young

Walden Dissertations and Doctoral Studies

Small and medium sized-enterprise managers are unable to effectively manage employees’ knowledgeability and innovation systems successfully, which results in negative firm performance. Managers who do not consider employee knowledge management and the benefits related to innovation systems experience financial hardships within the organization. Grounded in the unified model of dynamic organizational knowledge creation theory, the purpose of this quantitative correlational study was to examine the relationship between knowledge management, innovation systems, and firm performance. Data were collected using SurveyMonkey to gather online survey responses from 80 small and medium-sized enterprise managers in California. The results of the standard multiple linear …

Managing Brand Value For Increased Patronage, Victor Tiwalola Olufemi

Walden Dissertations and Doctoral Studies

Information technology service providers (ITSPs) with low customer patronage may not remain competitive and could fail. Business leaders of ITSPs need to implement successful brand marketing strategies to gain consumers' confidence and increase patronage for their organizations' long-term sustainability. Grounded in the brand equity model, the purpose of this qualitative multiple case study was to explore brand marketing strategies ITSPs implement to increase patronage. The participants included nine business leaders from three ITSPs in Lagos, Nigeria, who successfully implemented brand marketing strategies to increase patronage. Data were collected from semistructured interviews, reflective notes, and review of public documents obtained from …

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

A Test Of The Generalized Yunus Equation And Its Implications For Microcredit In The Philippines, Jasmin-Mae Santos Luy

DLSU Business & Economics Review

Microcredit is one of the most important financial services offered by microfinance institutions (MFIs) in the Philippines. Loan repayment by frequent installments faces the challenge of possible random delays, which leads to random interest rates. Such randomness affects both microlenders and borrowers. This research utilizes a mathematical model called the generalized Yunus equation (GYE) to study the microloan repayment process in the Philippine setting. Using this model, an explicit formula was formulated expressing the effective interest rate involved in repayment as a function of the time when the delay takes place, which closely approximates the actual values of the rate …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Research Relevance And Research Productivity, Jared Moon, David A. Wood

Faculty Publications

Research in accounting education has evolved to include, among other areas, research relevance, faculty research productivity, and the use of journal lists. These topics offer new areas for research including investigating the benefits and risks of relevant/irrelevant research, how effectively faculty research is evaluated, the potential consequences of using journal lists, and much more. Although these areas have significant and wide‐ranging effects on faculty, much more empirical data is needed to inform decision making. This paper highlights these issues and makes suggestions for additional research to help the academy make better decisions by using data‐driven research findings.