Accounting Commons^™

Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin

Research Collection School Of Accountancy

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …

Academia-Industry Alliance Can Boost Accountancy In Laos, Clarence Goh, Sanva Saephan

Research Collection School Of Accountancy

Surrounded by Myanmar, Cambodia, China, Thailand, and Vietnam, the landlocked nation of Laos has often struggled to escape from the shadows of its larger neighbours. However, Laos has steadily opened its doors to the world over the past few decades and has developed ambitious plans to grow its economy. ... It was in the spirit of deepening collaboration that we embarked on a recent study trip to the Laotian cities of Vientiane and Luang Prabang with 29 undergraduate students from Singapore Management University (SMU).

The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong

Research Collection School Of Accountancy

This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …

Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy

Research Collection School Of Accountancy

Consensus due to similar personal backgrounds, lack of diversity in views and failure to see things from others’ perspective can lead to bad decisions.

Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne

Research Collection School Of Accountancy

This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …

A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu

Research Collection School Of Accountancy

China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …

Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari

Atlantic Marketing Association Proceedings

No abstract provided.

Standard Oil Company Of Kentucky (Sc 3331), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 3331. Receipts, promotional material, and a photograph of a sign documenting the operation of the Standard Oil Company service station at the corner of College and Seventh streets in Bowling Green, Kentucky. Also includes a paper by Michael Mathews for a museum internship in which he examined the items in the collection. Because of the deteriorated condition of many of the originals, they could not be kept without causing damage to other material. A month of inventory sheets were kept from December 1922 to show a typical month’s operation for the station.

Open Meeting Agenda, February 12, 2019, New Orleans, La, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes, February 12, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Preventing Accounting Fraud, Singapore Management University

Perspectives@SMU

Technology can help identify possible fraud but it might not overcome ‘capture theory’

Earnings Relevance Changes Post The Egyptian Revolution Crisis, Sara Abdallah

Business Administration

Purpose – This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More specifically, this paper examines the value relevance changes of three key accounting constructs: operating cash flow, normal nondiscretionary accruals and discretionary accruals before and after the Egyptian revolution crisis.

Design/methodology/approach – Ordinary Least Squares (OLS) regression is used to examine the changes in earnings value relevance across before and after the Egyptian revolution crisis. The performance matched Jones model (Kothari et al., 2005) is used to estimate the discretionary accruals.

Findings – After …

The Examiniation Of Entrepreneurial Investment Tax Credits: Angel Vs. Crowdfunding Investing, Laura Barthel

PhD in Business Administration Dissertations

Equity-investment credits are prevalent in the United States and other countries (Bell and Woodmansee, 2016), yet little evidence exists about the effectiveness of these credits at incentivizing individuals to invest. The intent of these credits is to spur entrepreneurial activity and in turn economic development (Acs, Asterbro, Audretsch, and Robinson, 2016; Bell, Wilbanks, and Hendon, 2013; Erken, Donselaar, and Thurik, 2016). The current study experimentally tests the influence of a tax credit on an individual’s likelihood to invest in startups across two risk settings, which parallel Angel and Crowdfunding investing methods.

The study finds an equity-investment tax credit is effective …

Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Zookeeper's Secret: Finding Your Calling In Life, Erica Knight

Marriott Student Review

Does the question, "What do you want to be when you grow up?" frighten you? Funny how no one considers themselves a "grown up", but there comes a time when we stop asking this question.

Book Review: "Mean Business: How I Save Bad Companies And Make Good Companies Great" By Al Dunlap, Jennifer Ann Goldsberry

Marriott Student Review

No abstract provided.

Book Review: Beyond Juggling, Marianna Richardson

Marriott Student Review

No abstract provided.