Accounting Commons^™

Alleviating Poverty In The Philippines Through Entrepreneurship, Cynthia P. Cudia, John Paolo R. Rivera, Tereso S. Tullao Jr.

DLSU Business & Economics Review

Poverty is a global phenomenon characterized by the lack of access by households to their basic necessities— those earning US$1.25 daily and possessing very low capital, thus trapping them in a cycle of poverty as capital diminishes from one generation to another. In line with the Sustainable Development Goals, the Philippine government has set as one of its overarching goals to significantly reduce poverty incidence. To address poverty, several interventions have been put in place such as the conditional cash transfer, foreign aid, and entrepreneurship. Using a repeated cross-section model, we look into entrepreneurship as an intervention to push economic …

Information Sharing Between Mutual Funds And Auditors, Ole-Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue

Research Collection School Of Accountancy

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using detailed hand-collected data from the Chinese market and employing levels, changes, and PSM analyses, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with …

An Analysis Of Z-Scores And Performance: Manufacturing Companies In Hong Kong, S.L. Foo, Shaakalya Pathak

Research Collection School Of Accountancy

Hong Kong 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. Hong …

Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker

Undergraduate Honors Theses

Blockchain is a digital ledger that records transactions conducted between different parties in a network. This technology has the potential to be very beneficial but is not currently in the place to apply practically to the accounting field. In today’s environment, blockchain is being used in many different areas of business, namely supply chain management and logistics. It is in the process of being translated into the accounting field and potentially replacing the traditional enterprise resource planning (ERP) systems the majority of companies use for accounting today. However, with certain advancements in the technology, it could significantly change accounting in …

Strategic Audit: Starbucks, Madison Clements

Honors Program: Senior Projects (Public)

Starbucks Corporation is an international coffee brand that is expanding operations. There are many obstacles to this level of growth, and the company needs to take great care in the differentiating the way stores are built in the United States and internationally. In order to establish brand longevity, the company should examine several strategic options. A final strategy can be chosen based on the results of a situational analysis, financial analysis, and company goals. After a final strategic recommendation has been made, a contingency plan will be created to ensure long-term success.

Disclosure Of Pending Lawsuits And Bond Terms, Yun Lou

Research Collection School Of Accountancy

I examine the effect of the disclosure of pendinglawsuits in 10-K/Q filings on the contractual terms of newly issued bonds. Ifind that firms’ decision to disclose pending lawsuits and the amount ofdisclosed information (i.e., the level of disclosure) have opposite effects.Specifically, firms that disclose a higher proportion of their pending lawsuitsface higher yields and are more likely to include default clauses pertaining tocourt judgments in the bond prospectuses. However, within the subsample offirms that disclose their lawsuits, I find that firms with a higher level of disclosureregarding their pending lawsuits are rewarded with lower yields. This evidencesuggests that bond investors …

Estimating The Effect Of Government Programs On Youth Entrepreneurship In The Philippines, John Paolo R. Rivera, Brian C. Gozun

DLSU Business & Economics Review

For decades, the majority of the Philippines’ jobless sector is comprised of the youth. This creates the need to craft programs and policies that would enable entrepreneurship among Filipino youths. Using the Community Based Monitor System survey on Accelerated Poverty Profiling among member schools of De La Salle Philippines, we estimate the marginal effects of a multinomial logistic regression that underscore how participation in government-sponsored programs impacts a youth’s likelihood to be entrepreneurial. Results suggest a framework for improving program design and policy implementation to support youth entrepreneurial undertakings.

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Financial Accounting Classification Of Cryptocurrency, Jonathan Foy

Senior Honors Theses

Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that cryptocurrency should be more heavily regulated. This would be done to prevent speculators from losing vast wealth. Other legal analysts suggest that an increasing cryptocurrency regulation would have a detrimental effect on the state of cryptocurrency, and its use would cause long-term problems. From the accounting perspective, opinions vary. Some suggest an accounting classification that would make cryptocurrency cash equivalents; others suggest an accounting …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Curious Case Of Filipino Micro-Entrepreneurs’ Financial Sophistication And The Triple Bottom Line, Sheevun Di O. Guliman, Arnel Onesimo O. Uy

DLSU Business & Economics Review

This study examines the effects of the three proposed financial sophistication dimensions, that is, (1) knowledge; (2) behavior, and (3) decision-making style, on the triple bottom line (TBL) framework. Based on a sample of 384 micro-entrepreneurs across the National Capital Region (NCR) in the Philippines, results of PLS-SEM showed that the financial decision-making style had a positive effect on all areas of the TBL. Financial behavior showed to have positive effects on the economic and environmental aspects while financial knowledge only had a positive effect on the economic bottom line. Lastly, the relationship between female micro-entrepreneurs’ financial decision-making style and …

The Rise Of The Manileña Entrepreneur: Her Story In Periodicals From 1898–1938, Katherine G. Lacson

DLSU Business & Economics Review

The separate spheres ideology implicitly denied the economic value of many female activities and therefore attributing the economic world to male-centered activities. Utilizing the power of the periodical as a source to uncover the story and images of women, this article describes the Manileña entrepreneur as she competed in the world of business from 1898 to 1938. As compared to representations of businessmen, which were ubiquitous, this study also shows that there was not one specific iconographic image or idea of a woman entrepreneur. What was available were new and varied images due to the diverse backgrounds and enterprises that …

Innovation Practices Of Entrepinays From Camarines Sur, Ma.Cresilda M. Caning, Divina M. Edralin

DLSU Business & Economics Review

Innovation as an output and as a process is the result of new combinations created by the entrepreneur (Schumpeter, 1934). In this exploratory study, we investigated the case of four women entrepreneurs from Camarines Sur to determine their innovation strategies and their implication to their business performance. We compared the degree by which these Entrepinays implement innovation practices based on the OSLO Innovation Measurement Framework. This framework specifies four types of innovation, namely: product, process, marketing, and organizational innovation. Based on the content analysis of our data gathered from the one-on-one interview, our results revealed that the Bicolana entrepreneurs implemented …

Entrepreneurial Intention Towards Sustainable Growth: The Case Of Tourism Msmes, Tia Mare L. Ebdane

DLSU Business & Economics Review

The study aimed at determining the effect of perceived desirability through perceptions on normative, regulatory, and cognitive profile; and perceived feasibility through effectiveness in marketing, innovation, management, risk-taking, and financial control measures to the sustainable growth intention of micro, small, and medium tourism establishments in an untapped tourism destination in the Philippines. Data was gathered through a survey of 95 respondents using a survey questionnaire, and was analyzed through multiple linear regression. Results indicate that only the perception on the cognitive profile was significant among the perceived desirability measures, and the effectiveness of financial control, among the perceived feasibility measures.

Sustainable Entrepreneurship In Response To Grand Challenges: What Do We Know And How Do We Move Forward?, Eula Bianca Villar, Francesc Miralles

DLSU Business & Economics Review

The role of sustainability is gaining ground in management and entrepreneurship research especially in the midst of increasing exposure of the society to grand challenges. This paper provides a narrative review of the concept of sustainable entrepreneurship (SE) and juxtaposes it with the concept of grand challenge. The narrative review in turn surfaces a potential framework on how the discourse in both areas can be converged. The framework proposes how grand challenges can be integrated as a critical component in the SE literature. In turn, this paper seeks to inform future conversations on SE both in the theoretical and applied …

Motives Of Entrepreneurs In Entering The Informal Economy Using The Global Entrepreneurship Monitor (Gem) Data, Emilina R. Sarreal

DLSU Business & Economics Review

The GEM 2013 Adult Population Survey (APS) conducted in the Philippines revealed that out of the 677 owner- manager respondents, 293 or 43% had not registered their business with the Department of Trade and Industry (DTI), which

handles business name registration as the initial step for entering the formal economy. According to the Department of Labor and Employment’s (DOLE) 2016 report (as cited by Pasion, 2017), the informal sector employs 15.6 million of the Filipino workers which comprise 38% of the total working population. This implies that a large number of informal entrepreneurs employ these people to help them run …

Adidas: A Strategic Audit, Rebekah Birch

Honors Program: Senior Projects (Public)

Adidas is a leader of today’s sportswear industry with its core competencies being footwear and apparel. Adidas employs various strategies to remain competitive in the industry against powerful companies including Nike and Under Armour. The industry is strongly defined by the high levels of competitive rivalry, among other forces. Adidas is directly affected by various factors in their external environment including political, economic, social, technological and environmental factors. It also has various opportunities and threats that affect its external environment and help determine the company’s success. Adidas’s internal environment explains the basis of their strategic decisions and why certain aspects …

Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay

Research Collection School Of Computing and Information Systems

This research article explores a text analyticsapproach to assess the prominence of corporate social responsibility in 554Singapore-listed firms through a content analysis of the news. Instead ofrelying on publications by the firms, third-party news coverage is used toreduce potential biases due to over-reporting. A dataset of news articles onthe included firms published during fiscal years 2015 and 2016 is crawled, andthe articles’ content is parsed to search for information related to corporatesocial responsibility. Graph theory is subsequently used to create acollaborative network of listed firms’ corporate social responsibilityactivities. The results highlight a more automated and scalable means ofassessing the prominence …

السيولة المصرفية واثرها على البطالة في العراق للمدة 2004- 2016, غسان طارق ظاهر, سلام هاشم محمد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تخفيض كلفة الخدمة المصرفية وتحسين تسعيرها تطويرها بأستعمال تقنية الكلفة المستهدفة بحث تطبيقي في مصرف الرشيد الادارة العامة وبعض فروعه, امتثال رشيد بجاي الطائي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.