Accounting Commons^™

Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu

Dissertations and Theses Collection (Open Access)

This dissertation investigates how Chinese listed companies respond strategically to negative performance gaps under different institutional environments defined by the Main Board and ChiNext Board of China’s capital market. Drawing on Performance Feedback Theory and New Institutional Theory, it explores whether and how listing board heterogeneity moderates the relation between performance shortfalls and corporate strategic transformation, and further examines the boundary effects of internal governance factors including ownership type, CEO power, and resource slack.

Using panel data of A-share listed companies from 2009 to 2019 obtained from the CSMAR database, this study employs multiple regression analysis and interaction modeling to …

From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen

Dissertations and Theses Collection (Open Access)

In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …

The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan

Dissertations and Theses Collection (Open Access)

Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.

First, this study selects Company H as a representative case of …

Robert Kuhn Mautz [Inducted 1978], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

American Institute Of Accountants War Program, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.

Using The Cash Method Of Tax Accounting, Paul Farber

Tax Adviser

No abstract provided.

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.

Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.