Using Individual Vs. Group Evaluation To Incentivize Effort For Heterogeneous Groups,
2026
Singapore Management University
Using Individual Vs. Group Evaluation To Incentivize Effort For Heterogeneous Groups, Prasart Jongjaroenkamol
Research Collection School Of Accountancy
This study uses an analytical model to examine how individual and group performance evaluations affect motivation among agents with different abilities. While group evaluations encourage collaboration, they also introduce uncertainty. The results reveal a non-monotonic relationship between the weight assigned to group evaluations and motivation: motivation increases at moderate weights but decreases when the weight is too low or high. The study also identifies the optimal weighting between evaluation types to maximize motivation and examines factors influencing these allocations. These insights demonstrate how evaluation design shapes effort incentives and inform performance measurement and assessment practices in organizational and educational contexts.
The Due Diligence That Investors In Family Businesses Must Not Skip,
2026
Singapore Management University
The Due Diligence That Investors In Family Businesses Must Not Skip, Yuanto Kusnadi, Kenneth T. Goh
Research Collection School Of Accountancy
In a commentary, SMU Associate Professor of Accounting (Education) Yuanto Kusnadi and Kenneth Goh, Director of Private Wealth Management at UOB Kay Hian, opined that minority shareholders should understand the specific risks highlighted in company filings. They noted that the greatest risk of investing in a family-controlled company lies not only in its business performance, but also in how controlling families exercise their influence. While Singapore's regulatory framework provides safeguards for minority shareholders, these protections are not foolproof. However, they require significant transactions to be disclosed and give minority shareholders a voice, provided they review the circulars and exercise their …
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement,
2026
Islamic University of Riau, Indonesia
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector,
2026
Bina Nusantara University, Indonesia
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries,
2026
Universitas Padjadjaran, Indonesia
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending,
2026
Universitas Indonesia and Polytechnic State of Finance STAN, Indonesia
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah
Jurnal Akuntansi dan Keuangan Indonesia
Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing,
2026
Universitas Negeri Semarang, Indonesia
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah
Jurnal Akuntansi dan Keuangan Indonesia
Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …
The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?,
2026
The University of Texas Rio Grande Valley
The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa
School of Accountancy Faculty Publications
Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items, as evidenced by asking for more information about them. We find evidence that managers' discussions of special items more often relate to predicted special items, whereas analysts have more questions about potentially opportunistic special items. Managers adopt a relatively more negative tone and use more words when answering questions about potentially opportunistic special …
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital,
2026
Institute of Finance Management
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Business Management Review
This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …
The Unintended Consequences Of Deregulating Confidential Treatments,
2026
Syracuse University
The Unintended Consequences Of Deregulating Confidential Treatments, Jiahui Han
Dissertations - ALL
This paper examines how the SEC’s deregulation of confidential treatment under the FAST Act affected firms’ material contract redaction behavior and the broader economic consequences associated with disclosure opacity. Using a large sample of SEC filings, I document that confidential treatment is positively associated with both product market competition and lower 10-K readability, suggesting that redaction reflects both proprietary protection incentives and broader disclosure opacity. Further analyses using abnormal file size show that discretionary disclosure complexity remains significantly associated with redaction behavior after controlling for firms’ underlying economic complexity and reporting environment. I further find that the association between redaction …
Surviving And Thriving: The Indigenous Migrant,
2026
Western Michigan University
Surviving And Thriving: The Indigenous Migrant, Danna Guzman-Rodriguez
Honors Theses
This literature and cultural study highlights the generation of children of indigenous immigrants and the relationship with their indigenous identity and culture. This unique experience is complex and encapsulates issues such as indigenous cultural survival, homogeneity, globalization, and lack of cultural identity. Exploring the Totonac community in La Chaca, Veracruz in Mexico, allows for a deeper explanation of this experience. Speakers of Totonac and other indigenous languages often migrate to countries such as the United States and carry such cultural ties with them. What happens to these ties after moving to a Western-dominated country where globalization favors English and Western …
The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin,
2026
University of Carthage, Institute of Higher Commercial Studies, LIGUE LR99ES24, Tunisia
The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun
Economic and Business Review
This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study …
Conference Calls And Information Spillover: The Role Of Analyst Participation,
2026
Hong Kong Baptist University
Conference Calls And Information Spillover: The Role Of Analyst Participation, Amanda Awyong, Young Jun Cho, Holly I. Yang
Research Collection School Of Accountancy
We examine the role of conference calls in creating information spillover within firms. We find that analyst participation in conference calls is positively associated with subsequent revisions in management forecasts, consistent with analysts' questions prompting managers to collect additional information. We find that this effect strengthens when analysts pose more questions on new topics and when they ask questions with abnormally positive or negative tones. We also find that analyst participation has greater effects when analysts have more experience and higher forecasting ability. Further analyses demonstrate that analyst participation is associated with higher accuracy in subsequently revised forecasts. Overall, our …
“Megadeal” Subsidies, Local Spillovers And Corporate Innovation,
2026
Singapore Management University
“Megadeal” Subsidies, Local Spillovers And Corporate Innovation, Yoojin Lee, Shaphan Ng, Aruhn Venkat
Research Collection School Of Accountancy
We examine whether the largest place-based, firm-specific corporate subsidies (“Megadeals”) awarded by state and local governments affect local firms’ innovation. First, we document that 1) subsidy firms innovate in the subsidized county and 2) subsidy firms bring inventors from other counties into the subsidized county, consistent with subsidy firms generating new knowledge locally. In our main test, we use a stacked cohort design with stringent fixed effects to document that local firms increase patenting following a Megadeal. Cross-sectionally, effects are increasing 1) in subsidy firm innovativeness, 2) in the technological closeness of subsidy firms and local firms, 3) when subsidy …
Attention To Detail: How Do Information Users Process Exhibits In Form 10-K?,
2026
Singapore Management University
Attention To Detail: How Do Information Users Process Exhibits In Form 10-K?, Stephanie F. Cheng, Yimeng Li, Pengkai Lin
Research Collection School Of Accountancy
Form 10-K offers a setting for studying how users process complex, multi-layered disclosures: managerial narratives in the main file alongside separate exhibits, such as contracts and certifications, that provide unfiltered detail. Drawing on rational inattention theory, we investigate how users allocate limited attention across these components. Users typically begin with the main file and selectively access exhibits when the main file appears shorter, less readable, or less confident, indicating higher perceived information loss. This pattern strengthens for exhibits that offer more detail on topics discussed in the main file and among institutional investors and time-constrained users. Exhibit access persists beyond …
The Tax Adviser, Volume 18, Number 12, December 1987,
2026
University of Mississippi
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2026
University of Mississippi
Thumbtax,
2026
University of Mississippi
Tax Practice Management,
2026
University of Mississippi
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations,
2026
University of Mississippi
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Tax Adviser
No abstract provided.
