Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia,
2016
Laboratorium Pariwisata Program Vokasi Universitas Indonesia
Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia, Diaz Pranita
Jurnal Vokasi Indonesia
As the largest archipelago in the world that lies across the equator and important trade lanes of the world, the Indonesian marine tourism potential is enormous, both in terms of natural and cultural wealth. The government's commitment to build a nautical expected to contribute to the development of nautical tourism. This study proposes sustainability (sustainability) as a strategic capability that needs to be owned tourism destination to be ahead of the competition as well as how to apply the concepts of sustainability in business srategi maritime tourism destination so that sustainability can be the identity and spirit together and become …
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 …
Implikasi Komponen Perubahan Pajak Dalam Labaterhadap Persistensi Dan Peramalan Studi Terhadap Perusahaan Yang Terdaftar Di Bei Periode 2010-2013,
2016
Laboratorium Akuntansi, Program Vokasi Universitas Indonesia
Implikasi Komponen Perubahan Pajak Dalam Labaterhadap Persistensi Dan Peramalan Studi Terhadap Perusahaan Yang Terdaftar Di Bei Periode 2010-2013, Dewi Kartika Sari, Birawani Dwi Anggraeni, Sandra Aulia
Jurnal Vokasi Indonesia
This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax …
Pengaruh Intrinsic Motivation Dan Innovationculture Terhadap Knowledge Tranfer Mahasiswa Dalam Pelaksanaan Magang,
2016
Laboratorium Adminsitrasi Keuangan dan Perbankan, Program Vokasi Universitas Indonesia
Pengaruh Intrinsic Motivation Dan Innovationculture Terhadap Knowledge Tranfer Mahasiswa Dalam Pelaksanaan Magang, Erwin Harinurdin
Jurnal Vokasi Indonesia
There are two factors that encourage employees motivated in the work, which is intrinsic factor (motivator factors) and extrinsic (hygiene factors) (Herzberg, 1966) The purpose of this study was to determine whether the student intern intrinsic motivation has a positive effect on knowledge transfer, and for determine whether the innovative culture the organization has a positive effect on knowledge transfer student interns as well as to determine whether the innovative culture the organization has a positive influence on the intrinsic motivation of students internship. Berdasaskan test results using SEM known that intrinsic motivation is not proven to have influence postitif …
Becoming A Certified Public Accountant: It Is The Only Way To Go,
2016
Bridgewater State University
Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard
Honors Program Theses and Projects
For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to provide …
Gender Inequity Within Public Accounting,
2016
Loyola Marymount University
Gender Inequity Within Public Accounting, Paige Petersen
Honors Thesis
Traditionally a male-dominated field, the public accounting industry has seen recent progress in the presence and advancement of women in the profession. Today, women comprise half of accounting students, Certified Public Accountant test-takers, and employees at public accounting firms. However, women in public accounting face an invisible barrier when it comes to reaching the level of partner, where they represent only nineteen percent of partners. Uneven distribution of female representation should be of concern to public accounting firms seeking to maximize the potential of their talent pool and gain the benefits of diverse leadership. Traditional viewpoints on this issue promote …
Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016,
2016
University of Mississippi
Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15,
2016
University of Mississippi
Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Shakers - South Union, Kentucky (Mss 64),
2016
Western Kentucky University
Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.
Corporate Inversions: New Challenges, New Opportunities,
2016
University of New Haven
Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath
Accounting Faculty Publications
With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens, this research intends to fill a gap in the existing literature relating to corporate inversions. By combining …
Transaction Complexity And The Movement To Fair Value Accounting,
2016
Montana State University
Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart
Institute for the Study of Free Enterprise Working Papers
Our global economy has pushed the complexity of business transactions to a new level, as companies now employ sophisticated contracts and financial instruments. However, it is unclear whether accounting standards are able to effectively capture transaction complexity, which has been growing at a rapid pace. In this study, we examine three questions related to transaction complexity: (1) Do accounting standards reflect differences in the complexity of the transactions being recorded? (2) Does the use of mark-to-market (i.e., fair value) accounting reduce the complexity of standards by relying on market valuations to capture transaction complexity? (3) Does the reliance on fair …
Targets Tax Shelter Participation And Takeover Premiums,
2016
Singapore Management University
Targets Tax Shelter Participation And Takeover Premiums, Travis Chow, Kenneth J. Klassen, Yanju Liu
Research Collection School Of Accountancy
This paper examines the effect of targets' participation in tax shelters on takeover premiums in mergers and acquisitions. Using a novel data set in which targets disclose that they have not participated in tax shelters, we find that targets that make this statement in their merger filings are associated with 4.6 percent higher takeover premiums, on average. These findings suggest that acquirers are concerned about the potential future liabilities when targets have engaged in tax sheltering. Consistent with this interpretation, the results also indicate that the positive association between targets' nonsheltering disclosure and acquisition premiums is stronger for less tax-aggressive …
Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings,
2016
Singapore Management University
Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim
Research Collection School Of Accountancy
This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings (SEOs). Although SEO firms have a strong incentive to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers will release positive news through their forecasts (relative to the prevailing analyst consensus) prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast …
The Benefits Of Specific Risk-Factor Disclosures,
2016
University of Toronto
The Benefits Of Specific Risk-Factor Disclosures, Ole-Kristian Hope, Danqi Hu, Hai Lu
Research Collection School Of Accountancy
Practitioners have long criticized risk-factor disclosures in the 10-K as generic and boilerplate. In response, regulators emphasize the importance of being specific. By using a computing algorithm, this paper establishes a new measure (Specificity) to quantify the level of specificity of firms’ qualitative risk-factor disclosures. We first examine determinants of variations in Specificity, and document that firms with high proprietary costs provide less specific risk-factor disclosures. More importantly, we find that, controlling for numerous determinants, the market reaction to the 10-K filing is positively and significantly associated with Specificity. In addition, our results suggest that analysts are better able to …
A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement,
2016
Marquette University
A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel
Accounting Faculty Research and Publications
This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make recommendations. You must also analyze differences between fixed asset accounting under US generally accepted accounting principles and IFRS. As a student, you generally understand basic application of asset cost computation that simply recognizes the amount of cash paid for acquiring the asset. However, determining asset cost becomes challenging when you encounter more complex situations. You must consider initial measurement issues relating to a land purchase (demolition of existing …
Ceo Overconfidence And Stock Price Crash Risk,
2016
University of Waterloo
Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang
Research Collection School Of Accountancy
This study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative feedback. As a result, negative NPV projects are kept for too long and their bad performance accumulates, which can lead to stock price crashes. Using a large sample of firms for the period 1993–2010, we find that firms with overconfident CEOs have higher stock price crash risk than firms with nonoverconfident CEOs. …
Using A Mobile Gaming App To Enhance Accounting Education,
2016
Singapore Management University
Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong
Research Collection School Of Accountancy
This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was presented at …
Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field,
2016
Singapore Management University
Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field, Kevin Ow Yong, Chu Yeong Lim, Pearl Hock-Neo Tan
Research Collection School Of Accountancy
We provide survey evidence of chartered accountants' perspectives on the proposed conceptual framework of the International Accounting Standards Board. Our survey obtains their views on the changes in the definitions of assets and liabilities, recognition criterion, and additional guidance in these areas, as well as issues relating to other comprehensive income, business model-based accounting, and choice of measurement basis. Our field evidence suggests broad consensus with respect to most of these changes. The areas that generate the most disagreement among our respondents relate to the removal of economic benefits in the proposed asset definition, the proposal to remove the minimum …
The Impact Of Unions On Information Asymmetry,
2016
University of Arkansas, Fayetteville
The Impact Of Unions On Information Asymmetry, Caroline Burke
Graduate Theses and Dissertations
Prior literature documents a positive association between union power, calculated using industry-level union data, and information asymmetry. Prior literature also finds a mitigating effect from employee ownership on the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider trading activity, analyst following, and analyst dispersion). I also examine whether employee ownership impacts the effect of company-specific measures of employee unionization on my market-based measures of information asymmetry. I find …
Who Is The One Percent?,
2016
Western Michigan University
Who Is The One Percent?, Christopher Chupp
Honors Theses
This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is …
