Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020,
2020
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
(When) Does Transparency Hurt Liquidity?,
2020
Singapore Management University
(When) Does Transparency Hurt Liquidity?, Karthik Balakrishnan, Aytekin Ertan, Yun Je Lee
Research Collection School Of Accountancy
Conventional wisdom suggests that increases in public information improve market liquidity. However, if greater public information incentivizes only sophisticated investors to produce private information, it could exacerbate information asymmetry among investors and thus reduce liquidity. We explore this argument on a sample of mortgage-backed securities (MBSs) by using a recent European regulation that mandates complex disclosures about the individual loans underlying MBSs. We find that the liquidity of the debt tranches of disclosed MBSs declines by 23% post-regulation. Our inferences are stronger when the securities are harder to value and when the disparity in investor sophistication is higher. In contrast …
Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions,
2020
Universiti Malaya
Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah
Student Works (2020-2029)
A review of the extant literature established that the Islamic financial services industry (IFSI) needs to sustain its growth momentum. This is due to the downfall of the world’s largest banks in 2008, which has shaken the global financial industry. Besides, external challenges emerging in the global financial industry have affected the performance of Islamic banks in Malaysia. To overcome such problems, existing reports and several authors have suggested that Islamic banks should get involved in corporate social responsibility (CSR) activities and disclose such activities in the annual reports. It is argued that corporate social responsibility disclosure (CSRD) can increase …
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment,
2020
Padjadjaran University
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by …
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes),
2020
Telkom University
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.
Journal of Accounting Auditing and Business
This research was conducted to determine the simultaneous and partial influence between cash holding, firm size, and financial leverage on earnings management in SOEs Companies listed on the Indonesia Stock Exchange during 2012-2018. The method in this study used a quantitative method. This research uses descriptive research with case study research type. The sampling technique in this study used a purposive sampling technique by obtaining 12 sample companies with a period of 7 years to obtain 84 sample units. This research used a logistic regression analysis method using SPSS 25.0 software. The results of this study indicate that cash holding …
Impact Of Corporate Sustainability On Firm Value: Indonesian Context,
2020
120620180024
Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir
Journal of Accounting Auditing and Business
Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet …
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method,
2020
Widyatama University
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman
Journal of Accounting Auditing and Business
This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making,
2020
Universitas Padjadjaran
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani
Journal of Accounting Auditing and Business
Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified …
Internal Audit Policy Statement,
2020
University of Mississippi
Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese
Guides, Handbooks and Manuals
No abstract provided.
Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange,
2020
Universitas Padjadjaran
Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange, Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, Aldrin Herwany
Journal of Accounting Auditing and Business
The value of the firm is an investor's perception of the firm's success that is often associated with the performance of its shares. The height of the firm’s value, indicating that the market believes in not only the firm's present condition but also in the firm's prospect. Several factors are thought to affect the value of the firm, like funding decisions, dividend policy, stock decision, firm growth, and firm size. This study aims to see whether there is any effect of capital structure and the level of firm growth on firm value. The sample used in this study was six …
The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions,
2020
Padjadjaran University
The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions, Siska Liana, Sugiono Poulus, Arie Pratama
Journal of Accounting Auditing and Business
This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results …
Accounting Factors, Non-Accounting Factors, And Net Initial Return,
2020
Telkom University
Accounting Factors, Non-Accounting Factors, And Net Initial Return, Dhian Nurul Hidayati, Dedik Nur Triyanto
Journal of Accounting Auditing and Business
The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied …
The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies,
2020
Universitas Pelita Bangsa
The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies, Adibah Yahya, Saepul Hidayat
Journal of Accounting Auditing and Business
The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in …
Successful Implementation Of Information Systems In Public Sector Organizations,
2020
Padjadjaran University
Successful Implementation Of Information Systems In Public Sector Organizations, Ajeng Apridiyanti, Harry Suharman, Zaldy Adrianto
Journal of Accounting Auditing and Business
This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and …
Factor Analysis Of Service Performance In Higher Education Institutions,
2020
Master of Accounting Faculty of Economics and Business Universitas Padjadjaran
Factor Analysis Of Service Performance In Higher Education Institutions, Endah Sundaning Kinanti, Hamzah Ritchi, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to examine the determinants of service performance in higher education institutions on student perceptions. This research uses Exploratory Factor Analysis (EFA) in determining the factors. The construct is built based on the literature on service performance and higher education. Data were collected using a questionnaire to a state university with legal entity students in Bandung. The results indicate that there are seven determinants of service performance, namely reliability, assurance, tangibles, responsiveness, access, and reputation. The total variance of these factors is 65.7 percent, which means that the seven factors determine 65.7 % of service performance in higher …
Auditing Standards Board (Asb) Meeting Highlights January 13-16, 2020 San Diego, Ca,
2020
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights January 13-16, 2020 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, January 13-16, 2020, San Diego, Ca,
2020
University of Mississippi
Auditing Standards Board (Asb), Meeting Agenda, January 13-16, 2020, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College,
2020
CUNY Bronx Community College
How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye
Publications and Research
There are a growing number of Open Educational Resources (OER) available worldwide to teach a wide range of courses at various learning levels. Hyler (2006) has listed motives for OER initiatives for institutions such as right to education for all, sharing of knowledge as basis of academics, leveraging tax payer’s money for the common good, better use of resources by reducing costs, good public relations tool, diversity in business models. As for individuals, the motives are access to the best possible resources and to have more flexible materials. Individuals are not motivated by altruistic ambitions, such as assisting developing countries, …
2019-2020 Morehead State University Audit Report,
2020
Morehead State University
2019-2020 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2019-2020 Audit Report for Morehead State University.
The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report,
2020
John Carroll University
The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report, Mark D. Sheldon, J. Gregory Jenkins
2020 Faculty Bibliography
Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States. Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm. Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …
