Analysis Of Financial Accounting Methodologies And Applications,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Analysis Of Financial Accounting Methodologies And Applications, Kate Culbertson
Honors Theses
This thesis consists of a series of case studies on various areas of financial accounting. The areas of financial accounting discussed include inventory valuation, relevant income and assets, statement of cash flows, accounts receivable and estimations, inventory and revenue recognition, depreciation, international accounting standards, long-term debt, stockholders' equity, securities, income and regulation, deferred taxes, and pension and retirement plans. In the financial accounting case on inventory valuation, two companies' financial statement values were analyzed through evaluating the related balance sheets and income statements to determine which company would be a better investment. Through ratio analysis related to profitability and liquidity …
The Contributors,
2017
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Cultural Impact Of International Financial Reporting Standards On The Comparability Of Financial Statements,
2017
Jacksonville State University
Cultural Impact Of International Financial Reporting Standards On The Comparability Of Financial Statements, Cassandra L. Ward, S. Keith Lowe
Research, Publications & Creative Work
Due to globalization and expanding international business, it has become necessary for companies in various countries to communicate through a universal language of accounting. International Financial Reporting Standards (IFRS) were developed and issued to serve as a uniform set of accounting standards. A proposed advantage of global implementation is the improved comparability of financial statements. However, due to variations among cultures, it is unrealistic for a single set of standards to be accepted and implemented in a wholly uniform manner to produce innately comparable financial statements. Because of cultural differences, there are varying degrees of IFRS acceptance: some countries adopt …
An International Analysis Of Csr Rankings And A Country's Culture,
2017
Eastern Michigan University
An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher
Senior Honors Theses and Projects
As globalization has increased, so too has the number of companies practicing corporate social responsibility (CSR) around the world. Social and environmental issues like global warming has been an underlying factor in this growing importance (Peng, 2012). Increasingly, companies are communicating their activities through CSR reports that outline corporate initiatives to access and take responsibility for the company's effects on the global environment and impact on social welfare. In this paper, we will expand on previous results found in "A Study of a How CSR Rankings Are Affected in a Globalized Economy", which is published in McNair Scholars Research Journal, …
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure,
2017
Faculty of Commerce and Accountancy
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures,
2017
Faculty of Commerce and Accountancy
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure,
2017
Faculty of Commerce and Accountancy
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …
Is The Us Unique? International Evidence On The Aggregate Earnings-Returns Association,
2017
Singapore Management University
Is The Us Unique? International Evidence On The Aggregate Earnings-Returns Association, Lindsey Gallo, Rebecca Hann, Congcong Li, Viktoriya Zotova
Research Collection School Of Accountancy
We exploit differences in institutional and macroeconomic environments to shed light on what drives variation in the aggregate earnings-returns relation over time within the U.S. and across countries. We find that both intertemporal and cross-country variation in the aggregate earnings-returns association are driven primarily by two factors, namely, the monetary policy news conveyed in aggregate earnings and the market reaction to that news, which suggest that the strength of the discount rate news channel plays an important role in explaining the aggregate earnings-returns relation both within and outside of the U.S. We further find that institutional characteristics have a significant …
Designing An Accounting Analytics Course Using Experiential Learning Approach,
2017
Singapore Management University
Designing An Accounting Analytics Course Using Experiential Learning Approach, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations,
2017
Virginia Commonwealth University
Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr
Theses and Dissertations
This study investigates the extent to which sell-side analysts make full use of available financial and nonfinancial information signals in formulating stock recommendations. Prior research shows that investors rely strongly on sell-side analysts’ recommendations and that sell-side analysts pay considerable attention to nonfinancial measures in making their decisions. However, prior research has primarily focused on the mere presence of nonfinancial measures and not the extent to which the direction of such measures (i.e. favorability) is associated with firm value, or assessed the extent to which any interaction between financial measures and the direction of nonfinancial measures may influence analysts in …
Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy,
2017
Virginia Commonwealth University
Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao
Theses and Dissertations
This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing …
Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies,
2017
Edith Cowan University
Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang
Theses: Doctorates and Masters
China’s economy and development over decades has achieved not only its national prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD based on theories developed from Western standards and economy; however, very limited research considers the driving forces created by cultural and political influences based on the understanding of the perceptions of corporate sustainability among stakeholders …
Three Essays On Corporate Governance And Politically Connected Firms,
2017
Wilfrid Laurier University
Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak
Theses and Dissertations (Comprehensive)
In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater …
An Evaluation Of The General Vs. Specialist Nature Of Top Accounting Journals,
2017
Brigham Young University - Provo
An Evaluation Of The General Vs. Specialist Nature Of Top Accounting Journals, Scott L. Summers, David A. Wood
Faculty Publications
Academic research has a role in advancing and enlightening society in broad areas of study. Many forces interact to influence the directions, topics, and methodologies used in research. In this paper, we explore and discuss the relationships between the top general-interest and specialist accounting journals. We test whether top journals (e.g., “Top 3” or “Top 6”), relative to a set of high-quality but specialist journals, (1) are perceived to be general in what they will consider publishing, (2) have historically published diverse sets of articles, (3) have editorial board members with diverse sets of interests and skills, and (4) publish …
Gaap: An Analytical Study Of Financial Accounting Standards,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo
Honors Theses
This thesis is comprised of a series of case studies covering various principles and standards of financial accounting. The thesis was created throughout a single academic year and the case studies are ordered to follow the basic elements of a balance sheet. These case studies include financial statement analysis, income and asset ratios, statement of cash flows, accounts receivable, revenue and inventory recognition, depreciation and fraud, GAAP standards compared to IFRS standards, debt, stockholders' equity, securities, revenue growth and regulatory issues, tax liabilities, and pensions and retirement plans. The purpose of this thesis format is to provide analysis for and …
Risk Perception And Psychological Behavior Of Investors In Emerging Market: Indonesian Stock Exchange,
2017
Edith Cowan University
Risk Perception And Psychological Behavior Of Investors In Emerging Market: Indonesian Stock Exchange, Y. Yuliani, I. Isnurhadi, Ferry Jie
Research outputs 2014 to 2021
Capital market functions as a mediator between parties who have excess funds that is, investors and those who need the funds that is, emitents. Decision to sell and buy shares of a financial asset is very strategic decision for investors because it is associated with the chances of return to be earned in the future. The objective of this paper is to investigate the investor's psychology on buying and selling common stock in the stock exchange in emerging market. The specific purpose of this research is to provide the simultaneous empirical evidence about the perception of risk, psychology aspects towards …
Transition Team,
2017
University of Mississippi
Transition Team, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Analisis Penerapan Sistem Informasi Akuntansi Diuniversitas : Studi Kasus Pada Universitas Indonesia,
2016
Laboratorium Akuntansi, Program Vokasi Universitas Indonesia
Analisis Penerapan Sistem Informasi Akuntansi Diuniversitas : Studi Kasus Pada Universitas Indonesia, Arthaingan H. Mutiha, Marsdenia Marsdenia, Andhita Yukihana
Jurnal Vokasi Indonesia
The purpose of this study is to examine information system success of Accounting Information System based on individual performance and its impact to user satisfaction. The model used in this study is the modified IS Success Model of DeLone and McLean. The study uses primary data and data collection techniques using questionaires distributed to employee of Finance Directorate of University of Indonesia. This study used SEM approach, while analysis used LISREL software. The results showed that system quality and information quality significantly affects the individual performance while the service quality does not affect individual performance. On the other hand, the …
Pola Konsumen Dalam Mengakses Website (Traffic Sources) Rumah Sakit Di Depok,
2016
Program Vokasi Universitas Indonesia
Pola Konsumen Dalam Mengakses Website (Traffic Sources) Rumah Sakit Di Depok, Yuli Prapancha Satar, Nur Arini Batubara Vera
Jurnal Vokasi Indonesia
Marketing is a company’s active effort of to introduce the company and their products to its consumers. The rapid growth of technology, especially internet, encourage the use of the website in marketing field. Website complements in conventional marketing such as TV, radio, newspapers, magazines, electronic media, banners, billboards, personal relationships, etc. There are six ways for consumers to access company’s website, typing website address directly, through a link on another website, using through search engine, through social link, via email link received by consumers, and through an advertising link viewed by consumers. This study aims to determine patterns or compositions …
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok,
2016
Laboratorium Komputer dan Teknologi Informasi, Program Vokasi Universitas Indonesia
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto
Jurnal Vokasi Indonesia
The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the …
