Accounting Commons^™

The Influence Of R&D Investment And Dividend Payment Tax Incentives On Corporate Dividend Policy, Mary Catherine Cleaveland

Faculty Articles

Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia's tax regimes, this paper provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance corporate dividend policy views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a …

The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy

Business Publications

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society’s broader sustainability agenda. Drawing on data gathered from France’s largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In …

State Antitakeover Laws And Voluntary Disclosure, Yijiang Zhao, Arthur Allen, Iftekhar Hasan

School of Accountancy: Faculty Publications

We test the relationship between takeover protection and voluntary disclosure in a setting of antitakeover laws in a firm’s state of incorporation. After correcting for the endogeneity of firms’ incorporation choices, we find that firms incorporated in states with more antitakeover laws have higher levels of voluntary disclosure and stock market liquidity. Further tests do not support shareholder demands being the driving force for this association. Our findings are consistent with takeover protection and poor disclosure serving as substitute mechanisms for deterring takeovers. Therefore, as antitakeover statutes mitigate takeover threats, they enhance managers’ incentives to disclose more in order to …

The Effects Of Procedural Injustice, Rebecca B. Martin

Doctoral Dissertations

The purpose of this dissertation is to test for the existence of procedural injustice (PIJ) in the audit environment and its effect on junior auditor's reporting of time and level of skeptical action. This dissertation theorizes that the conflicting forces between junior auditors' ethical beliefs, formal firm policies forbidding the underreporting of chargeable time (URT), and implicit encouragement from managers to engage in URT result in a unique aspect of the audit environment, PIJ, because entry-level auditors perceive these conflicting beliefs and messages as unfair. In this study, PIJ is defined as the inverse of procedural justice, which is the …

An Exploration Of The Associations Among Corporate Sustainability Performance, Corporate Governance, And Corporate Financial Performance, Wenxiang Lu

Accounting Dissertations - Archive

This study examines the relationship between corporate governance and corporate sustainability performance (CSP), the relationship between corporate sustainability performance and corporate financial performance (CFP), and whether corporate governance moderates the CSP-CFP relationship. Corporate governance plays an important role in monitoring and counselling management's decision making including strategic sustainability investing. The study analyzes a sample of over 400 of the largest U.S. companies to examine corporate sustainability performance and corporate governance jointly. Four attributes of boards of directors are examined: board size, board independence, CEO duality, and female directors. The results show that all four board attributes are positively associated with …

Overvaluation And Stock Price Crashes: The Effects Of Earnings Management, Qunfeng Liao

Accounting Dissertations - Archive

Prior literature has shown that managers have incentives to opportunistically and selectively withhold bad news from investors because of career concerns, compensation contracts, litigation risks, earnings targets, and empire building. In their 2006 paper, Jin and Myers develop the “Bad News Hoarding” theory which suggests that when managers conceal bad news for extended periods of time, negative information is likely to get stockpiled within the firm. When managers’ incentives for hiding bad news collapse or when the accumulation of bad news reaches a critical threshold level, all of the hitherto undisclosed negative firm-specific shocks become public at once, resulting in …

The Role Of Individual Attributes In Earnings Management Intention Decisions, Janet R. Jones

Accounting Dissertations - Archive

Much research has been conducted, at the firm level, to investigate the market effect of earnings management. However, there is a gap in the literature on individual attributes that may help to explain earnings management decisions. Of the research at individual level research that is available the focus is primarily on the motives of the Chief Executive Officer or top executive teams and not the Chief Financial Officer (CFO). The limited research focusing on the CFO has produced conflicting results with regard to the motivations and decisions of the CFO to engage in earnings management, this conflict in findings stems …

To What Extent Does The European Debt Crisis Affect Both The European And The Global Economies, Amy Yi Huang

Lewis Honors College Capstone Collection

The goal of my research is to analyze the relationship between the 2007-2009 United States financial crisis and the ongoing European Sovereign Debt Crisis and the Debt Crisis’ possible effects on the global economy and to examine the different approaches to reduce the devastating effects of the European Debt Crisis.

First, I am going to analyze the relationship between the bursting of the US Housing Bubble and the European Debt Crisis. According to Robert Kolb (2011), a Finance professor at the University of Chicago, the bursting of the US Housing Bubble in 2007 that resulted in the 2007-2009 economic recession …

An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James

Theses

In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …

النظام المحاسبي الموحد المتخصص ومدى انسجامه مع البيئة المصرفية الدولية, اسعد غني جهاد, اسعد منشد محمد

Muthanna Journal of Administrative and Economics Sciences

تعد المصارف قلب اقتصاد البلد النابض فالنشاط المصرفي له مساهمة كبيرة في ديمومة الحركة الاقتصادية وتعزيز مكانته الاقتصادية من خلال ما تقدمه تلك المصارف من خدمات مصرفيه جمة تساهم في تقوية الاستثمارات وجلب استثمارات جديدة لذا فان مشكله البحث تكمن في عدم تحديث النظام المحاسبي الموحد المتخصص للمصارف ومنذ ثلاث عقود مضت ، لذا فحاول الباحثان تقديم بعض المقترحات لتجديد وتحديث هذا النظام المطبق من خلال الوقوف على الاتجاهات الحديثه التي تتبعها المصارف في تقديم خدماتها المصرفية وقد توصل الباحثان الى ان تحقيق المصارف للتوسع والانتشار من خلال تحرير خدماتها المصرفية والمالية يساعدها في المحافظه على مكانتها المصرفية ومن ثم …

الاستثمار في التعليم ودوره في تحقيق التنمية المستدامة في العراق, نادية خضير كناوي

Muthanna Journal of Administrative and Economics Sciences

أن من أبرز مظاهر التخلف الاقتصادي والاجتماعي هو ضعف الامكانات المادية وانخفاض مستوى الامكانات البشرية الضرورية لإحداث التنمية ، ويعد الاستثمار في التعليم المطلب الرئيس لتحقيق التنمية الاقتصادية والاجتماعية ، وان الاهتمام بتكوين القدرات البشرية عن طريق التعليم والتدريب بهدف اكتسابها المهارات والقدرات اللازمة للمشاركة في العملية التنموية .لذلك فأن للتعليم اهمية في صنع الحضارة وبناء الانسان أذ لابد من ان يحظى قطاع التعليم بإهتمام كبير وان تكون النقلة كبيرة في مسيرة التعليم من حيث وضع اسس انطلاقة النهضة التعليمية بمعطياتها ونتائجها سواء من حيث التوسع النوعي او الكمي او من حيث تفاعل نشاطات مؤسسات التعليم النظامي وغيرالنظامي مع متطلبات …

The Stock Market’S Reaction To Accounting Information: The Case Of The Latin American Integrated Market Abstract, Mauricio A. Melgarejo, Eduardo Montiel, Luis Sanz

Scholarship and Professional Work - Business

The purpose of this paper is to explore the stock market’s reaction to quarterly financial statements. We focus our study in two countries that are participating in the Latin American Integrated Market (MILA): Peru and Chile. We find that the cumulative abnormal returns and the absolute value of the cumulative abnormal trading are explained principally by the quarterly earnings surprises around the financial statements release date. We find that these effects are more pronounced in small firms, confirming that due to the lower level of pre disclosure information accounting numbers are the main source of information. Key words: Accounting Information, …

The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva

Open Access Theses & Dissertations

This dissertation investigates the impact of the proposed format of financial statements from the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) on investors' decisions. In particular, the research question of this study is whether the proposed format reduces the bias from the disposition effect. In 2008, the FASB in conjunction with the IASB published an exposure draft to modify the presentation of financial statements. The proposed format does not change the content of the financial information; it only modifies how information is presented in the financial statements. In other words, recognition of assets, liabilities, revenues, …

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

U.S. Gaap Financial Statements: 67th Annual Survey 2013 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Determinants Of Financial Restatement : Does The Ceo-Board Relationship And Ceo Compensation Influence The Risk Of Financial Restatement?, Kimberly A.M. Melinsky

Legacy Theses & Dissertations (2009 - 2024)

The cataclysmic business failures of the past decade clearly outline the necessity for effective governance research and policy. These failures have prompted prominent investors, politicians, and researchers to show an ever-increasing interest in corporate fraudulent activity and its relationship to executive compensation packages and the CEO-board relationship. Further research is needed to better understand these relationships, especially the relationship between governance mechanisms and their influence on financial restatement, an outcome of fraud. This study looks to answer that need by examining the CEO-board relationship, as well as CEO compensation components, the combined effects of CEO compensation and CEO-board relationship variables, …

Assets Acquired To Be Used In Research And Development Activities; Accounting & Valuation Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Culture And Management Control Systems In Today’S High-Performing Firms, Michael T. Lee, Sally K. Widener

Accountancy Faculty Publications and Presentations

You might think that firms with bureaucratic cultures would emphasize their use of management control systems. Contrary to expectations, firms with bureaucratic cultures are not users of management control systems!

Le Rôle De La Responsabilité Sociale Des Entreprises Dans La Réalisation De La Performance : Etude Par Questionnaire De La Rse Au Sein De Sonatrach, آسيا هبري

Muthanna Journal of Administrative and Economics Sciences

تشير الدراسة التالية إلى صورة المؤسسة كنتيجة لمختلف التفاعلات الداخلية و الخارجية للأطراف المشاركة في العملية الإنتاجية ، في إطار التطرق لمختلف الأدوار و النتائج التي تمارسها المؤسسة على هده الأطراف و مشاركة كل منها في تحقيق النجاعة في معناها الكلي . ترتكز الدراسة التالية على فرضيات المصالح المشتركة بين المؤسسة و الأطراف المتدخلة في العملية الإنتاجية داخليا و خارجيا بالطريقة التي تجعل كل طرف يحاول إقناع الأطراف الأخرى بوجهة نظره مما يجعل مفهوم المسؤولية الاجتماعية للمؤسسات يتجسد بطريقة عملية يمكن أن تحقق نتائج أكثر ايجابية بالنظر إلى تكاليفها