Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard,
2014
Emory University
Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young
Faculty Publications
We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?,
2014
Grand Valley State University
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Faculty Publications
No abstract provided.
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc.,
2014
University of Mississippi. Sally McDonnell Barksdale Honors College
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Honors Theses
Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …
Public Accounting Recruiting: Implications Of The Antecedents And Consequences Of Organizational Identity On Hiring,
2014
University of Northern Iowa
Public Accounting Recruiting: Implications Of The Antecedents And Consequences Of Organizational Identity On Hiring, Ariana Marie Aquilani
Honors Program Theses
Unfortunately, the industry of public accounting has been plagued with a high turnover rate. Recent studies show that around fifteen percent of staff leave the industry each year with a large portion of these professionals only having spent between three and five years in the profession (Platt Consulting Group, 2013). This problem leads to a constant demand for new hires in public accounting firms, especially recent college graduates entering the job market. As a result, the recruiting process has become the primary way of attracting these new hires in order to continue to replace staff moving to new positions outside …
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?,
2014
University of Mississippi
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times,
2014
University of Mississippi
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
A Theoretical Analysis Of Iso9000 Suppliers,
2013
Montclair State University
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This paper looks at the economic behavior of suppliers under different ISO9000 standards, especially that of ISO9001 and ISO9002. Considering the information asymmetry, given the same quality provided, the cost-reducing efforts of the ISO9001 SUPPLIER and ISO9002 SUPPLIER under a fixed, cost-plus contract are investigated. The result shows that the cost-reducing effort of the ISO9002 SUPPLIER is in line with the main manufacturer's expectations while the ISO9001 SUPPLIER is able to keep some of the information rent and exerts less effort. The bargaining power of the ISO9001 SUPPLIER is also stronger relative to that of the ISO9002 SUPPLIER. It is …
Analisis Rasio Lancar Rumah Sakit X,
2013
Program Studi Akuntansi Program Vokasi Universitas Indonesia
Analisis Rasio Lancar Rumah Sakit X, Marsdenia Marsdenia
Jurnal Vokasi Indonesia
Increasing the efficiency of hospital management sustainability is an ongoing financial management guidelines that absolutely must be adopted by any hospital. This study aims at obtaining information about the components that contribute to the fluctuations of the current ratio Hospital X between 2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source (in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice Director Adiministrasi Finance) and the secondary data source include financial statements. The research shows that RS X’s current ratio are still in a normal range except in the …
Praktik Governance Perbankan Indonesia Ditinjau Dari Aspek Risiko,
2013
Program Studi Administrasi Keuangan dan Perbankan Program Vokasi Universitas Indonesia
Praktik Governance Perbankan Indonesia Ditinjau Dari Aspek Risiko, Erwin Harinurdin, Asti Setiawati, Wahyu Nofiantoro
Jurnal Vokasi Indonesia
Performance -based banking structures Indonesia does not have a normal life characters banking and still largely determined by the ideological and political policies of the government. Banking recovery by using a very protective manner, such as from the purchase of government bonds with limited or margin lending and guaranteed withdrawal. Various indicators such as bank loan-deposit ratio ( LDR ) and the structure of third-party funds that are still dominated by short-term funds such as checking and savings shows that the bank has not been able to carry out its primary function in the economic system, intermediation. In the framework …
Industri Perbankan Yang Terkonsentrasiapakah Tetap Dapat Berkompetisi?Kasus Perbankan Syariah,
2013
Program Studi Administrasi Perkantoran dan Sekretari Program Vokasi Universitas Indonesia
Industri Perbankan Yang Terkonsentrasiapakah Tetap Dapat Berkompetisi?Kasus Perbankan Syariah, Sancoko Sancoko
Jurnal Vokasi Indonesia
This paperdiscusses theconditions ofcompetitionbankingindustryin Indonesia, especiallyIslamic Bankingentity. Islamic Bankbecame the objectof research because significant growth in industrial banking.This studyuses a quantitative approachwith adescriptivedesign. Source ofdata used fromindividualbank's annual reporton the websiteof BankIndonesia fromthe period 2008-2011. Tomeasureaspects ofcompetition Islamic Bankingusing Panzar&Rosestatisticmethods. Results of studyshowed thatIslamic banking came into condition of monopolisticcompetitition structure.
Analisis Sistem Akuntansi Pemerintah Pusat (Sapp) Di Kantor Akuntansi Regional Jakarta,
2013
Program Studi Akuntansi Program Vokasi Universitas Indonesia
Analisis Sistem Akuntansi Pemerintah Pusat (Sapp) Di Kantor Akuntansi Regional Jakarta, Titis Wahyuni
Jurnal Vokasi Indonesia
This research is intended to describe Central Government Accounting System (SAPP) implemented by the State Financial Accounting Agency (BAKUN) through The Regional Accounting Office (KAR) and the expected outcomes of Central Government Accounting System. In a accounting system, financial statements generated rely on the accuracy and validity of data input transactions. The accuracy and validity of the Government's financial statements generated will depend on the quality of the work done by KARs in managing the Government's financial transaction data input. The method usedin this research isby analyzing the problems/obstaclesfaced by KAR Jakarta and also analyzing the process performed by KAR …
Peningkatan Keterlibatan Mahasiswa Dalampembelajaran Biostatistik Dengan Metode Kooperatifmelalui Media Lembar Kerja Mahasiswa (Lkm) Di Program Studi Perumahsakitan,
2013
Program Studi Perumahsakitan Program Vokasi Universitas Indonesia
Peningkatan Keterlibatan Mahasiswa Dalampembelajaran Biostatistik Dengan Metode Kooperatifmelalui Media Lembar Kerja Mahasiswa (Lkm) Di Program Studi Perumahsakitan, Nia Murniati, Supriadi Supriadi, Tri Gunadi
Jurnal Vokasi Indonesia
This research is motivated by the lack of passionate students of the Program Studi Perumahsakitan Vokasi in the following study courses Biostatistics, because the teaching method does not make the students become active and participate. Consequently Biostatistics courses often leave some students are forced to repeat the due credit limit does not reach the threshold value eventually pass (C) and of course is very detrimental to the student having to repeat the course credit until they intern (last semester). This study is a class act with the entire student subjects RS1 50 people Academic Year 2012/2013 in the University of …
Berbagi Pengetahuan Sebagai Alternatif Penciptaanpengetahuan Untuk Staf Pengajar Vokasi Ui,
2013
Program Studi Manajemen Informasi dan Dokumen Program Vokasi Universitas Indonesia
Berbagi Pengetahuan Sebagai Alternatif Penciptaanpengetahuan Untuk Staf Pengajar Vokasi Ui, Dyah Safitri
Jurnal Vokasi Indonesia
The process of knowledge sharing becomes important processes for an organization in creating new knowledge and innovation. Tacit and explicit knowledge can be moved through several processes to knowledge sharing. Culture an important part of the process, especially an appreciation of the sources of knowledge that is willing to share the knowledge. In educational organizations especially recently established such as Vocational Program UI should institutionalization of knowledge as a knowledge center will be beneficial in the process of knowledge sharing.
Catching Companies Who Refuse To Go Green Red-Handed,
2013
Coastal Carolina University
Catching Companies Who Refuse To Go Green Red-Handed, Wylee Mcgreevy
Honors Theses
Recycling, planting trees, and bringing your own bags to the grocery store are some of the activities people regularly think about when it comes to sustainability. In the grand scheme of life, how much difference can one person make? What if there were stricter standards for corporations which accounted for their emission of pollutants? Environmental Accounting is a branch of accounting that is progressively gaining popularity and has the potential to redefine the standards of sustainability for companies. With integration of past proposals for a carbon tax and a cap and trade system, a new proposal could be formed that …
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry,
2013
University of Connecticut - Storrs
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso
Honors Scholar Theses
This paper examines the extent to which generous portfolio management compensation is commensurate to long-term mutual fund performance, over the course of five to ten years. If the relationship between the compensation provision and historical performance exists, the maximum percent management fees as disclosed on the fund prospectuses could be employed as a covariance factor for a model of portfolio pricing. The results indicate that there is relationship between portfolio net assets and this compensation provision. The results do not support the hypothesis that a relationship exists between the size of the maximum percent management fee and long term fund …
The Sentencing Structure Of White-Collar Crime,
2013
Western Kentucky University
The Sentencing Structure Of White-Collar Crime, Catherine Reeves
Mahurin Honors College Capstone Experience/Thesis Projects
Corporate fraud is an all-too-common element in our society today. Unfortunately, many of those convicted of fraud end up with a seemingly light jail sentence. A possible explanation for this is that the judges could have many subconscious reasons to give lighter sentences in these cases than they do with other more violent cases. Since there are no strict guidelines for the sentencing of these “white-collar criminals,” the judge’s personal views can play a significant role. Many of the laws and guidelines for determining the sentence in fraud cases have stemmed from the corporate scandals of the early 2000’s, but …
Escaping Entity-Centrism In Financial Services Regulation,
2013
Chicago-Kent College of Law
Escaping Entity-Centrism In Financial Services Regulation, Anita Krug
All Faculty Scholarship
In the ongoing discussions about financial services regulation, one critically important topic has not been recognized, let alone addressed. That topic is what this Article calls the “entity-centrism” of financial services regulation. Laws and rules are entity-centric when they assume that a financial services firm is a stand-alone entity, operating separately from and independently of any other entity. They are entitycentric, therefore, when the specific requirements and obligations they comprise are addressed only to an abstract and solitary “firm,” with little or no contemplation of affiliates, parent companies, subsidiaries, or multi-entity enterprises. Regulatory entity-centrism is not an isolated phenomenon, as …
Think Your Business Is Ready For Internationalization?,
2013
Boise State University
Think Your Business Is Ready For Internationalization?, Michael Lee, Michael Wright
Accountancy Faculty Publications and Presentations
Many small and medium-size enterprises that reach a relative saturation point in their domestic market look toward the global stage as a way to grow into a multinational corporation. This is known as internationalization, the process of increasing business involvement in international operations. Internationalization requires considerable resources and coordination, and it is fraught with business risks.
Survey On The Role Of Investor Relations In The Modern Day Corporation,
2013
Singapore Management University
Survey On The Role Of Investor Relations In The Modern Day Corporation, Andrew Lee, Jiwei Wang
Research Collection School Of Accountancy
In March 2013, the Investors Relations Professionals Association (Singapore) (IRPAS), in collaboration with the School of Accountancy at Singapore Management University (SMU) and the Singapore Exchange (SGX), embarked on this study with the objective of achieving a better understanding of the role of investor relations. (IR) in today’s modern corporation as well as the role of IRPAS in further developing the investor relations profession in Singapore. The study aims to provide insights into the structure and organisation of the IR function in Singapore listed companies as well as the roles and responsibilities of Investor Relations Officers (IROs) in these organisations. …
Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum,
2013
University of Southern Mississippi
Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson
Honors Theses
The purpose of this study is to determine the technology expectations of Certified Public Accounting (CPA) firms and to evaluate whether or not accounting curriculums adequately prepare students to meet the firms’ hiring expectations. A total of 28 participants - 19 sole practitioners and 9 CPA firms - completed an online survey designed to determine the technological skills CPA firms require of new hires, the extent to which recent new hires have met the firms’ expectations, and the accounting software and programs that firms typically use. The researcher also analyzed the accounting curriculums of 22 four-year public universities to gather …
