Investment Companies, July 1, 2018; Audit And Accounting Guide,
2018
University of Mississippi
Investment Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide,
2018
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Contributors,
2018
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Stability And Resilience Of Equity Markets Amidst The 2008 Global Financial Crisis: Islamic Versus Conventional Markets,
2018
Faculty of Economics and Business, Syiah Kuala University, Banda Aceh, Indonesia
Stability And Resilience Of Equity Markets Amidst The 2008 Global Financial Crisis: Islamic Versus Conventional Markets, M. Shabri Abd. Majid
DLSU Business & Economics Review
The objective of this study is to empirically explore the impacts of the 2008 global financial crisis on both Islamic and conventional equity markets of Malaysia, Indonesia, Japan, the UK, and the US. Daily closing indices, spanning from July 2007 to July 2011, were utilized and analyzed using cointegration technique and impulse response functions. The study found that the conventional equity markets performed marginally poorer than their Islamic counterparts during the 2008 global financial crisis. This finding implied that the Islamic equity markets were more stable and resilient than the conventional equity markets amidst the crisis period.
Acculturative Products Uniqueness Antecedence For Successful Marketing Performance,
2018
Faculty of Economics and Business, University 17 August 1945 in Semarang, Indonesia
Acculturative Products Uniqueness Antecedence For Successful Marketing Performance, Gita Sugiyarti, Augusty Tae Ferdinand, Tatiek Nurchayati
DLSU Business & Economics Review
The purpose of this study is to mediate the influence of market sensing capabilities on the marketing performance by proposing acculturative products uniqueness that mediate the gap between market sensing capabilities and improvement of marketing performance. The sample data from 160 small and medium enterprises of batik, ceramics, and interior design in Indonesia were used to test the model consisting of four hypotheses. The statistical tests in our model used four variables: market sensing capabilities, product innovation, acculturative products uniqueness, and marketing performance. The results of the data show that acculturative products uniqueness has an important role in improving marketing …
The Effect Of Global Financial Crisis On Asean Growth: Evidence From Stock Market Analysis,
2018
University of Malaya, Kuala Lumpur, Malaysia & University Technology MARA, Shah Alam, Malaysia.
The Effect Of Global Financial Crisis On Asean Growth: Evidence From Stock Market Analysis, Siti Muliana Samsi, Zarinah Yusof, Kee-Cheok Cheong
DLSU Business & Economics Review
This study empirically examines the effects of the global financial crisis on economic growth through a model that considers various sectoral indices, with particular reference to the stock market, bank, and real estate. Using analysis of cointegration, parsimonious error correction model (PECM), impulse response function (IRF) and variance decomposition analysis (VDC), the study found that the effect of the global financial crisis on growth differs among ASEAN-5 countries. The PECM analysis reveals that the crisis has the real effect on the stock market and bank equations. Three out of five ASEAN countries show that the global financial crisis has a …
On The Existence Of Calendar Anomalies And Persistence In The Daily Returns Of The Psei,
2018
De La Salle University, Manila
On The Existence Of Calendar Anomalies And Persistence In The Daily Returns Of The Psei, Kristine Joy E. Carpio
DLSU Business & Economics Review
The future of the stock market may never be predicted consistently, nor its past behavior understood entirely, but any knowledge gained from observing it could help decide on a sound investment strategy. In this study, I looked at the daily returns of the Philippine Stock Exchange index (PSEi) from March 1, 1990, to January 31, 2017, and see how the data relates to the mathematically verifiable aspects of the noise theory and efficient market theory (EMT). In relation to the noise theory, I looked at the occurrences of anomalies. For the EMT, I made use of discrete-time Markov chains to …
Dynamics Of Social Capital Among Fair Trade And Non-Fair Trade Coffee Farmers,
2018
De La Salle University, Manila
Dynamics Of Social Capital Among Fair Trade And Non-Fair Trade Coffee Farmers, Reynaldo A. Bautista Jr.
DLSU Business & Economics Review
Fair trade (FT), a movement that aims to set fair prices for products, alleviate poverty, and assist producers marginalized by the traditional economic model, lends itself to investigation through social capital (SC) lens as SC sits within the network theory area of management literature. The primary contribution of this paper is the analysis of whether FT impacts the dynamics of the different SC dimensions. This study used both quantitative and qualitative techniques. I surveyed 97 farmers from Atok (fair trade supplier) and 96 farmers from Tublay (non-fair trade supplier). Also, I conducted focus group discussions of 8 to 10 members …
Diffusion Of Hong Kong Office Property Prices Across Quality Classes: Ripple Down Or Ripple Up?,
2018
National Dong Hwa University, Taiwan
Diffusion Of Hong Kong Office Property Prices Across Quality Classes: Ripple Down Or Ripple Up?, Ming-Long Lee, Ming-Te Lee, Shew-Huei Kuo
DLSU Business & Economics Review
This study explores whether and how office property prices diffuse across quality classes in Hong Kong. The empirical results reveal that the trends in office property prices are stochastic and demonstrate significant price lead-lag relationships among office property classes. The lead-lag patterns are apparent in both the long run and the short run. In addition, shocks from Class C prices have the strongest and longest-lasting impact on office prices in Hong Kong. In addition to providing new evidence on the ripple effect of commercial property prices across quality classes, this is the first study to explore the ripple effect of …
Impact Of Ownership Structure On Capital Structure- Empirical Evidence From Listed Firms In Vietnam,
2018
Faculty of Finance, Banking Academy, Hanoi, Vietnam
Impact Of Ownership Structure On Capital Structure- Empirical Evidence From Listed Firms In Vietnam, Tran Thi Xuan Anh, Le Quoc Tuan, Bui Ngoc Phuong
DLSU Business & Economics Review
This research examines whether and to what degree does ownership structure affect the capital structure, using a universal sample of Vietnamese listed firms from 2009 to 2015. We consider the ownership structure in two dimensions: ownership concentration and ownership types. Our paper is among the few to deploy Herfindahl index of all major shareholders, institutional shareholders, and even foreign shareholders as proxies for ownership concentration. The results depict a positive and significant impact of ownership concentration on the overall capital structure of the companies. Further tests indicate that the effect of ownership structure is stronger for short-term debt and bank …
Effect Of Institution On Production Cost Efficiency Of Organic Rice Farming In Indonesia,
2018
University of Sarjanawiyata, Indonesia & Sebelas Maret University of Surakarta, Indonesia
Effect Of Institution On Production Cost Efficiency Of Organic Rice Farming In Indonesia, Ignatius Suprih Sudrajat, Endang Siti Rahayu, Kusnandar Supriyadi
DLSU Business & Economics Review
This study is about the effect of an institution on the production cost efficiency of organic rice farming. This research used the stochastic frontier approach with cross-section data and estimated with maximum likelihood estimation (MLE). This study aims to determine the effect of institution variables on production cost inefficiency. A survey was conducted on 216 organic rice farmers during two planting seasons using purposive sampling method in Dlingo Village, Mojosongo, Boyolali, Central Java, Indonesia. The result of the research shows that the average value of production cost efficiency is 0.4268. The role of farmer groups and agricultural counselors is the …
Physician Quality And Payment Schemes: A Theoretical And Empirical Analysis,
2018
De La Salle University, Manila, Philippines
Physician Quality And Payment Schemes: A Theoretical And Empirical Analysis, Renz Adrian T. Calub
DLSU Business & Economics Review
Physicians are expected to provide the best healthcare to their patients; however, it cannot be discounted that their practice is driven primarily by incentives. In this paper, a physician utility maximization model that links physician quality of service to compensation schemes was constructed. Results showed that relative to fixed payment, fee-for-service and mixed payment yield higher quality. Multinomial treatment effects regression of vignette scores on payment schemes also support this hypothesis, indicating that physicians are still below the best level of quality and that incentives to improve are still present.
Investigating Consumer Optimum Stimulation Level And Exploratory Online Buying Behavior,
2018
De La Salle University, Manila, Philippines
Investigating Consumer Optimum Stimulation Level And Exploratory Online Buying Behavior, Claro G. Gañac
DLSU Business & Economics Review
Technology and the Internet have changed every facet of human life on the planet. It has spawned online marketplaces where consumers anywhere around the world can shop 24/7 throughout the year. This empirical study aimed to explain the meteoric rise of Internet shopping not just because of the leaps-and-bounds advances in technology but also by intrinsic predisposition of consumers to engage in exploratory buying and consumption. The Internet has brought about a shopping environment with high inherent avenues for exploratory behavior. It is the proposition of this study that online shopping has encouraged exploratory information acquisition, heightened evaluation involvement, and …
Editor's Note,
2018
De La Salle University, Manila, Philippines
Allocation Of Decision Rights Between The Parent Company And Its Subsidiaries,
2018
Peking University
Allocation Of Decision Rights Between The Parent Company And Its Subsidiaries, Yuanyuan Liu, Ting Luo, Heng Yue
Research Collection School Of Accountancy
This article examines the determinants of allocation of decision rights between the parent company and its subsidiaries, and the economic consequence of suboptimal power structure. Based on China’s unique double disclosure for the parent company and the whole group, we construct a decentralization index to measure how decision rights are allocated within the group companies. We find a more decentralized (centralized) power structure for the groups with more uncertain (certain) external environment and with poorer (better) internal information quality. We also show that the groups with suboptimal power structure have weaker future performance.
Executive Compensation And Cash Contributions To Defined Benefit Pension Plans,
2018
Singapore Management University
Executive Compensation And Cash Contributions To Defined Benefit Pension Plans, Qiang Cheng, Laura Swenson
Research Collection School Of Accountancy
Pension contribution has a significant impact on firm valuation, employee benefit, and the financial situation of the Pension Benefit Guaranty Corporation (PBGC). Using a comprehensive dataset of defined benefit pension (DB) plan contributions, we investigate economic and accounting determinants of pension contributions. We argue that a firm’s pension contribution decision reflects the trade-off between the benefit – reducing the pension liability, and the cost – reducing cash flows from operations and cash available for other purposes. With respect to economic determinants, we find that firms contribute more when funding status is low and when profitability, cash flows from operations and …
An Analysis Of The Effects Of Political Events On Oil Price Volatility And Consequential Spillover Effects On Selected Gcc Stock Markets: An Emphasis On The Case Of Kuwait,
2018
Technological University Dublin
An Analysis Of The Effects Of Political Events On Oil Price Volatility And Consequential Spillover Effects On Selected Gcc Stock Markets: An Emphasis On The Case Of Kuwait, Yousef Abdulrazzaq
Doctoral
The purpose of this research is to identify how episodes of sustained market uncertainty due to political events can affect oil price behavior and potentially generate spillover effects to the stock markets of Kuwait, the Kingdom of Saudi Arabia (KSA) and the UAE. Three major events associated with significant levels of market uncertainty are examined: the Iraqi invasion of Kuwait in 2003, the Global Financial Crisis (GFC or the US Financial Crisis) in 2008, and the Arab Spring Revolution in 2011 – with the aim of identifying interlinkages between oil prices and the performance of the Kuwaiti, Saudi and the …
فحص وتقويم نظام الرقابة الداخلية على وفق اطار(Coso ) في التعليم الجامعي الاهلي بحث تطبيقي في كلية شط العرب الجامعة الاهلية,
2018
جامعة المثنى/ كلية الادارة والاقتصاد
فحص وتقويم نظام الرقابة الداخلية على وفق اطار(Coso ) في التعليم الجامعي الاهلي بحث تطبيقي في كلية شط العرب الجامعة الاهلية, اشرف عبد ربة احمد
Muthanna Journal of Administrative and Economics Sciences
تهدف هذه الدراسة الى مدى امكانية فحص وتقييم نظام الرقابة الداخلية على وفق اطارcoso في التعليم الجامعي الاهلي / كلية شط العرب الجامعة الاهلية , الذي هو جزء لا يتجزأ من كل نظام تستخدمه الكلية لتنظيم وتوجيه عملياتها , وليس نظاماً مستقلاً بحد ذاته، وهو مجموعة من الأعمال والأنشطة التي تحدث بشكل مستمر داخلها، بحيث يضع أساسه وينفذه ويراقبه ويطوره الأفراد على كافة المستويات بالكلية، كما يجب أن يراعى في تصميمة عنصري العائد والتكلفة . لا يشمل نظام الرقابة الداخلية على الأمور والإجراءات المتعلقة بوظائف النظام المحاسبي والتقارير المالية فقط ، بل يمتد ليشمل الجوانب الإدارية والتنظيمية ، بداية من …
مدى استخدام بطاقة الأداء المتوازن في تحسين جودة المعلومات المحاسبية دراسة تطبيقية في معمل اسمن الكوفة,
2018
جامعة المثنى/ كلية الادارة والاقتصاد
مدى استخدام بطاقة الأداء المتوازن في تحسين جودة المعلومات المحاسبية دراسة تطبيقية في معمل اسمن الكوفة, شيماء نهرو جبل
Muthanna Journal of Administrative and Economics Sciences
يهدف هذا البحث الى بيان امكانية استخدام بطاقة الاداء المتوازن كأداة تساعد الشركة بتوفير معلومات محاسبية ذات جودة ودقة عالية للأطراف ذات العلاقة , وتضمن البحث فرضيتين رئيسيتين, الاولى لعلاقات الارتباط والثانية لعلاقات التأثير بين متغيرات البحث, تم اختيار عينة من السادة أفراد الادارة العليا ورؤساء الاقسام والشعب في معمل اسمنت الكوفة والبالغ عددهم (150) فرد, باعتماد الاستبانة التي اشتملت (36) فقرة, وتم استخراج النتائج باستخدام البرنامج الاحصائي (SPSS), وقد أشارت النتائج الى وجود علاقة واثر ايجابي لأبعاد بطاقة الاداء المتوازن في جودة المعلومات المحاسبية , وقدمت مجموعة من التوصيات كان أهمها التركيز على بعد التعلم والنمو عن طريق تشجيع …
أثر بعض مؤشرات سوق العراق للأوراق المالية في تشجيع الاستثمار الأجنبي المباشر (رؤية تحليلية),
2018
جامعة الكوفى / كلیة الإدارة والاقتصاد
أثر بعض مؤشرات سوق العراق للأوراق المالية في تشجيع الاستثمار الأجنبي المباشر (رؤية تحليلية), حيدر جواد كاظم
Muthanna Journal of Administrative and Economics Sciences
تهدف الدراسة إلى قياس مدى تأثيرا مؤشرات سوق العراق للأوراق المالية في الاستثمار الاجنبي المباشر , بناءً على الفرضية التي تفيد بوجود علاقة ارتباط وتأثير إيجابية ومعنوية بين مؤشرات سوق العراق للأوراق المالية والاستثمار الأجنبي المباشر, وقد بيّنت هذه الدراسة أثر العلاقة باستخدام الأسلوب الوصفي لعرض مفاهيم المتغيرات, بالإضافة إلى الأسلوب القياسي باستخدام معادلة الانحدار الخطي حيث تم تقديرها بطريقة المربعات الصغرى العادية, وتوصلت نتائج الاختبار القياسي إلى وجود علاقة طردية معنوية بين الاستثمار الاجنبي وبعض مؤشرات سوق العراق الأوراق المالية وهي مؤشرات (عدد الأسهم المتداولة، حجم التداول، القيمة السوقية ,مؤشر الأسعار، عدد الشركات المتداولة)، مقابل عدم معنوية النماذج المتبقية.
