Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling),
2014
Tenaga Pengajar Universitas Indonesia
Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan
Jurnal Vokasi Indonesia
This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by using Structural Equation Modeling (SEM). This study found evidence that factors budgetary participation, accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack. Also found a correlation between budgetary participation, accountability demands, information asymmetry and the behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is the individual directors and managers of NGOs.
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration,
2014
Tenaga Pengajar Program Studi Fisioterapi Universitas Indonesia
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin
Jurnal Vokasi Indonesia
No abstract provided.
Studi Awal Perumusan Indikator Evaluasi Strategikomunikasi Pemasaran 12 Destinasi Wisata Di Jakarta Utara,
2014
Tenaga Pengajar Program Studi Komunikasi Vokasi Universitas Indonesia
Studi Awal Perumusan Indikator Evaluasi Strategikomunikasi Pemasaran 12 Destinasi Wisata Di Jakarta Utara, Sri Rahayu, Endang Setiowati, Amelita Lusia, Diaz Pranita, Priyanto Priyanto, Rahmi Setiawati, Devi Rahmawati
Jurnal Vokasi Indonesia
No abstract provided.
Mcivor, Wilfred J., B. 1897? (Mss 506),
2014
Western Kentucky University
Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014,
2014
University of Mississippi
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace,
2014
Western Michigan University
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro
Honors Theses
This paper reviews the use of social media in a work place setting. Reviews on the history of social media and definitions are initially made to prepare the reader for the language of the paper. The main section of the paper covers the advantages and disadvantages of social media use in the work place from the perspective of inside an organization using a private social media platform. Private social media platforms are referred to as enterprise social media. Enterprise social media has advantages and disadvantages when used for communication in team settings, for individual communication and learning, and for knowledge …
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16,
2014
University of Mississippi
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Essays On Non-Gaap Earnings Disclosure,
2014
CUNY Graduate Center
Essays On Non-Gaap Earnings Disclosure, Hangsoo Kyung
Dissertations, Theses, and Capstone Projects
Essay1: The U.S. Securities and Exchange Commission (SEC) issued new Compliance and Disclosure Interpretations (CDI) in 2010, relaxing enforcement of Regulation G and Regulation S-K. The nonbinding nature and opaque procedures behind interpretive guidance cast doubt as to whether SEC staff interpretations changed a firm's voluntary disclosure. In this paper, I find that firms more frequently disclose non-GAAP earnings after the issuance of new CDI, suggesting that nonbinding SEC staff interpretations influence corporate disclosure practice. Compared to the pre-CDI period, non-GAAP exclusions are of higher quality in the post-CDI period. The exclusion quality of firms who started to disclose non-GAAP …
Societal Trust And Corporate Tax Avoidance,
2014
York University
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance by firms, even after controlling for other determinants such as home country tax system characteristics. We also explore the effects of three country-level institutional characteristics – level of investor protection, disclosure requirement, and tax enforcement – on the relation between societal trust and tax avoidance. We predict and find that the effects of trust on tax …
Corporate Social Responsibility And Stock Price Crash Risk,
2014
Santa Clara University
Corporate Social Responsibility And Stock Price Crash Risk, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment decisions and risk management. If socially responsible firms commit to a high standard of transparency and engage in less bad news hoarding, they would have lower crash risk. However, if managers engage in CSR to cover up bad news and divert shareholder scrutiny, CSR would be associated with higher crash risk. Our findings support the mitigating effect of CSR on crash risk. We find that …
Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education,
2014
University of Mississippi
Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2014,
2014
University of Mississippi
Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards,
2014
University of Mississippi
Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Managers' Pay Duration And Voluntary Disclosures,
2014
Singapore Management University
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Research Collection School Of Accountancy
In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …
The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, And Financial Reporting Quality,
2014
Singapore Management University
The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the exogenous reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and a difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size, and independence) on firms’ audit inputs and financial reporting quality. Firms directly affected by the reforms experienced a larger improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger increase in financial reporting quality (measured by restatements of financial reports) relative to firms that were already compliant. Importantly, we find that the decline in restatements is not related to the …
Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid,
2014
University of Mississippi
Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20,
2014
University of Mississippi
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Spring Meeting Of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona,
2014
University of Mississippi
Spring Meeting Of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona,
2014
University of Mississippi
Spring Meeting Of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of May 15, 2014],
2014
University of Mississippi
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of May 15, 2014], American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
