Accounting Commons^™

قياس مستوى الافصاح عن التعهيد الخارجي لتكنولوجيا المعلومات وعلاقته بجودة التقارير في المنشآت العراقية دراسة حالة في مصرف الخليج التجاري, فارس عبد الزهره عبد الحسين, ابراهيم جعفر حسين

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس القيمة العادلة للموجودات الثابتة على وفق معيار الابلاغ المالي الدولي Ifrs13 دراسة تطبيقية على الشركة العامة للصناعات الصوفية, صفا مهدي راجي, باسم عبد الله كاظم, علي كريم محمد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Data Analytics, Power Bi And Emerging Technologies In The Accounting Classroom, Sunday M. Bonifas

Instructional Development Grants

The American Accounting Association (AAA) hosted a three-day conference in May 2019 focusing on the impact of emerging technologies and data analytics in the accounting profession and higher education.

Attendees participated in hands-on training and discussions about emerging technologies, received instructional materials to assist in classroom activities, and connected with leading researchers, educators, and professionals.

Accounting And Finance For Supply Chain Managers, Andree Rathemacher

Library Impact Statements

No abstract provided.

Health Care Entities, September 1, 2019; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Political Connections And The Value Of Cash Holdings, Yuanto Kusnadi

Research Collection School Of Accountancy

This study examines how political connections influence the value of cash holdings in an international setting. The main finding reveals that political connections are not associated with the value of cash holdings in the overall sample. However, further analysis demonstrates that political connections are negatively associated with the value of cash holdings for firms inemerging markets and in countries with high levels of corruption. Moreover, the negative valuation of cash holdings is driven by firms that are connected through large shareholders. Overall, the findings provide new insights into the value relevance of cash holdings, especially for politically connected firms.

An Examination Of Corporate Performance And Altman Z-Scores Of Indian Manufacturing Firms, See Liang Foo, Shaakalya Pathak

Research Collection School Of Accountancy

India is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. India registered …

Studying The Relationship Between Japanese Firms' Corporate Health And Results, See Liang Foo, Shaakalya Pathak

Research Collection School Of Accountancy

Japan is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market (the Tokyo Stock Exchange). A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for …

The Minimum Wage And Corporate Tax Planning, Xiaoxi Li, Chee Yeow Lim, Yanping Xu

Research Collection School Of Accountancy

This paper investigates the impact of the minimum wage (MW) on corporate tax planning. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax planning by firms. Our results are robust to the consideration of a sample of contiguous firms in two adjacent cities subject to different MWs, a change specification and a difference-in-differences research design that exploits the enactment of the Labor Contract Law in 2008 as an exogenous shock to the MW. In cross-sectional analyses, we find that the positive impact of …

Deciphering Financial Statements In Annual Reports, Themin Suwardy, Yew Kee Ho, Edmund Keung

Research Collection School Of Accountancy

In the first of a three-part weekly series on financial literacy, SMU Dean of Postgraduate Professional Programmes and Associate Professor of Accounting (Practice) Themin Suwardy, SIT’s Professor Ho Yew Kee and Associate Professor Edmund Keong from NUS discussed the importance of learning to read and analyse financial statements. They opined that being able to decipher financial statements is critical if an investor wants to have a real understanding of a company's profitability, liquidity and cash position. This will equip them with useful information to make informed decisions.

Do Firms Manage Their Csr Reputation? Evidence From Twitter, Richard M. Crowley, Wenli Huang, Hai Lu, Wei Luo

Research Collection School Of Accountancy

Using a machine learning approach to process 11 million tweets posted by S&P 1500 firms from 2011 through 2016, we find that poor CSR performance firms tweet more about CSR activities and use tweets that are shorter, and with more passive voice and extreme tone. Good CSR performance firms tweet less about CSR, yet gain twice more followers per CSR tweet than poor CSR performance firms. Good CSR performance firms also experience a greater decrease in institutional ownership along with higher increases in bid-ask spread and stock return volatility after joining Twitter than do poor CSR performance firms. Our findings …

Vita Programs On A College Campus: Create A Win-Win For Students, Professors, Alumni, Employers And Community, Michelle Freeman, Gary Burkette

ETSU Faculty Works

In the spring 2017 semester, East Tennessee State University (ETSU) hosted an on-campus Volunteer Income Tax Assistance (VITA) program. Through a series of discussions with other department faculty, it was decided to offer the experience as an internship for accounting students who had completed the federal income tax course in our accounting curriculum. Although one could easily see the benefits of VITA for taxpayers who received the service, I personally had no idea what a blessing the experience would be, nor did I recognize the positive ripple effects it would have for students, alumni and employers. This article will explain …

A Firm Foundation, Austin Rodgers

Lake Union Herald

No abstract provided.

Property And Liability Insurance Entities, September 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Family Firms And Labor Market Regulation, Morten Bennedsen, Sterling Huang, Hannes F. Wagner, Stefan Zeume

Research Collection School Of Accountancy

In a panel across twenty-eight countries over 10 years, we show that family firms on average enjoy performance advantages over nonfamily firms only when labor markets are less regulated. We confirm this result in a matched firm sample using a survey-based instrument as a family control. Furthermore, family firms exhibit lower variation in employment levels in less-regulated labor markets, supporting the notion that labor relations drive family firms’ performance advantages. Our results are consistent with the notion that both family ownership and labor market reforms provide employment protection and thus partly substitute as governance mechanisms.

Externalities Of Cds Trading: The Effect On Industry Peer Firms’ Cost Of Debt, Sunqian Ren

Dissertations, Theses, and Capstone Projects

This paper documents externalities associated with the introduction of credit default swaps (CDS) in the corporate bond market. I find that firms without traded CDS contracts (non-CDS firms) experience lower cost of debt when there are more peer firms with traded CDS contracts (CDS firms). This effect is stronger when non-CDS firms are more closely related to a CDS-firm and when the outstanding CDS contracts are more liquid. My findings are consistent with the view that CDS trading provides hedging opportunities and information for bond investors of non-CDS firms. This study provides evidence that CDS trading on peer firms has …

Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith

Doctoral Dissertations and Projects

Fraud education is important in helping small business owners to formulate a strategy for the detection and deterrence of employee embezzlement. This research study was developed to examine cases of employee embezzlement within small construction contractors in efforts to determine the importance of fraud education and to identify factors leading to being victims. Participants were interviewed concerning their experiences with employee embezzlement schemes. The findings support the need for fraud education as none of the participants had any such education. Even those that had some formal business education expressed a lack of understanding of the principles of fraud. In addition …

Cost Stickiness And Supply Chain Bargaining Power, Binghao (Jimmy) Zhao

Dissertations, Theses, and Capstone Projects

Given the essential role of supply chains in the economy, furthering our understanding of the interactions between trade partners is important. In this paper, I study the relation between cost stickiness and bargaining power over supply chain partners. I document evidence consistent with the argument that firms wield supply chain bargaining power to avoid cost stickiness by shifting high adjustment costs onto their trade partners. In particular, I show that the level of SG&A and COGS stickiness is negatively associated with firms’ bargaining power over their suppliers and customers. My results are robust to using industry competition as an alternative …

The Impact Of Local Broadband Coverage On U.S. Firms’ Information Environment, Zhiyuan Tu

Dissertations, Theses, and Capstone Projects

This study investigates the impact of local broadband coverage on the information environment of firms located in the United States. I hypothesize that more intensive local broadband coverage improves the overall quality of a firm’s information environment by allowing more locally generated firm-specific news to be more broadly disseminated via the Internet. I use the Federal Communication Commission (FCC)’s form 477 data to measure the intensity of local broadband coverage. I find that more intensive local broadband coverage near a firm is associated with a firm having smaller earnings surprises, and lower abnormal information asymmetry around quarterly earnings announcements. These …

Jpmorgan Chase London Whale D: Risk-Management Practices, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

JPMorgan Chase (JPM) prided itself on having the best risk-management practices in the financial industry, having survived the 2007-09 financial crisis in better shape than many competitors. Chief Executive Officer Jamie Dimon often spoke of the bank’s “fortress balance sheet.” A keen focus on risk management is vital to JPM’s longevity, as is the case with all highly leveraged financial institutions. However, the JPM Task Force that investigated the $6 billion 2012 London Whale trading loss concluded that risk-management practices at the bank’s Chief Investment Office (CIO), the unit in which the loss occurred, were given less scrutiny by senior …