Social Capital And Analyst Forecasts,
2018
CUNY Graduate Center
Social Capital And Analyst Forecasts, Jing Dai
Dissertations, Theses, and Capstone Projects
This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …
Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative,
2018
Singapore Management University
Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Grace Koh
Research Collection School Of Accountancy
The scale and complexity of challenges facing the world today are unprecedented. It is paramount that universities identify and equip students with relevant skills to meet the needs of the changing economy. Recognizing this need, Singapore Management University launched a new initiative, SMUX. In this paper we will describe SMU-X which is a paradigm shift focusing on experiential learning as opposed to teaching, characterized by 4 principles: (i) inter-disciplinary content and activities, (ii) project-based learning via an actual problem/issue faced by an organization, (iii) active student mentoring by faculty and industry, and (iv) creating a tripartite learning loop between faculty, …
Reframing The Board Diversity Issue: Set 25 By 25 Target,
2018
Singapore Management University
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan
Research Collection School Of Accountancy
Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.
Reframing The Board Diversity Issue: Set 25 By 25 Target,
2018
Singapore Management University
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Surianarayanan Gopalakrishnan
Research Collection School Of Accountancy
Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.
Beyond ‘Know-What’ And ‘Know-How’ To ‘Know-Who’: Enhancing Human Capital With Social Capital In An Australian Start-Up Accelerator,
2018
Edith Cowan University
Beyond ‘Know-What’ And ‘Know-How’ To ‘Know-Who’: Enhancing Human Capital With Social Capital In An Australian Start-Up Accelerator, Pi-Shen Seet, Janice T. Jones, Lloyd Oppelaar, Graciela Corral De Zubielqui
Research outputs 2014 to 2021
This study investigates the enhancement of human capital with social capital in a start-up accelerator and how this integration affects the entrepreneurial learning experience. In particular, it examines the relative importance of the three components ‘know-what’, ‘know-how’ and ‘know-who’. The study involved thematic analysis of semi-structured interviews with participants in an Australian start-up accelerator that is delivered using ideas such as Design Thinking, the Business Model Canvas and Lean Start-up methodology. We find that although the programme emphasised ‘know-what’ and ‘know-how’, ‘know-who’ was most significant for participant learning. The results indicate that mentors and experts were especially helpful in shaping …
Thinking Finance - The Comic Book,
2018
Embry-Riddle Aeronautical University
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Publications
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La,
2018
University of Mississippi
Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Creative Student Engagement,
2018
University of Nevada, Las Vegas
Creative Student Engagement, Robyn Raschke
UNLV Best Teaching Practices Expo
Many students do not feel comfortable asking questions in front of the whole class and stay quiet during class.
Facebook Group In Acc 202,
2018
University of Nevada, Las Vegas
Facebook Group In Acc 202, Daniel R. Siciliano
UNLV Best Teaching Practices Expo
ACC 202 has three sections of 100-120 students in each section each semester.
Internships For Accounting Students,
2018
University of Nevada, Las Vegas
Internships For Accounting Students, Daniel R. Siciliano
UNLV Best Teaching Practices Expo
ACC 400 is the first upper division class for accounting majors and students are introduced to the importance of internships.
Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018,
2018
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Voluntary Disclosure With Multiple Channels And Investor Sophistication,
2018
Singapore Management University
Voluntary Disclosure With Multiple Channels And Investor Sophistication, Richard M. Crowley
Research Collection School Of Accountancy
An analytical model of voluntary disclosure in which a manager can disclose through two channels with different ease of processing, and with two types of investors. The model shows that in the presence of a second channel, managers have an incentive to decrease disclosures that will be quickly processed by unsophisticated investors and to increase the disclosures that will be quickly processed by sophisticated investors. The model has implications for post Reg-FD market efficiency, as well as the efficiency of firms having multiple disclosure venues.
The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability,
2018
Universitas Padjadjaran
The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability, Sabrina Nur Fhadillah, Ivan Yudianto
Journal of Accounting Auditing and Business
TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The …
Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality,
2018
Padjadjaran University
Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality, Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, Sofik Handoyo
Journal of Accounting Auditing and Business
This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of …
The Development Of Indonesia Environmental Performance And Environmental Compliance,
2018
Padjadjaran University
The Development Of Indonesia Environmental Performance And Environmental Compliance, Sofik Handoyo
Journal of Accounting Auditing and Business
This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of …
Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements,
2018
Universitas Padjadjaran
Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah
Journal of Accounting Auditing and Business
This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis …
The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit,
2018
Universitas Padjadjaran
The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit, Ratna Djuwita, Roebiandini Soemantri, Gia Kardina Prima
Journal of Accounting Auditing and Business
This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head …
Factors Affecting Information Quality Of Local Government Financial Statement,
2018
Universitas Padjadjaran
Factors Affecting Information Quality Of Local Government Financial Statement, Fakhri Triasa Anggriawan, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements …
An Accounting Perspective Of Tax Amnesty In Indonesia,
2018
Universitas Padjadjaran
An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti
Journal of Accounting Auditing and Business
In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post …
The Emerging International Taxation Problems,
2018
Montclair State University
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
Department of Accounting and Finance Faculty Scholarship and Creative Works
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …
