In The Name Of Covid-19: Is The Ecb Fuelling The Climate Crisis?,
2020
Singapore Management University
In The Name Of Covid-19: Is The Ecb Fuelling The Climate Crisis?, Theodor Florian Cojoianu, E. Collins, Andrea G. F. Hoepner, D. Magill, T. O'Neill, F. I. Schneider
Research Collection College of Integrative Studies
The current global greenhouse gas (GHG) emissions trajectory indicates that the world is likely to experience catastrophic consequences due to climate change, unless swift action is taken towards funding green solutions and the defunding of fossil fuel activities (IPCC 2018). While there is an extensive academic literature on the links between environmental and fiscal policies and the low-carbon energy transition (Aghion et al. 2016; Ambec et al. 2013; Cojoianu et al. 2020), as well as on optimal environmental policies in times of economic downturns (van den Bijgaart and Smulders 2018), we know less about what the role of central banks …
Essays On Investments And Real Estate Finance,
2020
The University of Texas Rio Grande Valley
Essays On Investments And Real Estate Finance, Shahedur Rahaman Chowdhury
Theses and Dissertations
Essay I examines the role of macroeconomic fundamentals in explaining the explosive behavior or price exuberance in the US local housing markets. Using monthly observations between November 1997 and December 2016 we employ the double recursive approach from Philips et al., (2015) to identify the emergence of price exuberance in each of the 291 U.S. Metropolitan Statistical Areas in the sample. Our estimations results show that population and income per capita have a significant positive effect on price exuberance, while unemployment rate and fixed mortgage interest rate have a negative effect. The marginal impacts of these macro fundamentals on housing …
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms,
2020
De La Salle University, Manila, Philippines
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
DLSU Business & Economics Review
Tax avoidance schemes used by firms to lessen their tax burden have long attracted widespread concern in the Philippines, where poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. In this regard, corporate governance mechanisms, such as the firm’s ownership structure, play a significant role in ensuring that management acts ethically and in the best interest of the firm’s owners. In this study, we examine the effect of foreign ownership on corporate tax avoidance for non-financial firms listed in the Philippine Stock Exchange (PSE) from 2009 to 2015. Using three different measures of …
The Contributors,
2020
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market,
2020
Universitas Gadjah Mada
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
Ceo Overconfidence, Esg Disclosure, And Firm Risk,
2020
Universitas Indonesia
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …
Internal Control Practices Of Mosques In Java, Indonesia,
2020
International Islamic University Malaysia
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia,
2020
Universitas Prasetiya Mulya
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …
What Explains Students’ Intentions To Pursue Public Accountants As A Career?,
2020
Secretariat of Public Accountant Profession Committee (2014 and 2019)
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?,
2020
Directorate General of Taxes
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …
Analisis Faktor-Faktor Produktivitas Usaha Tambak Udang L.Vannamei: Studi Kasus Pada Desa Bumi Pratama Mandira, Kecamatan Sungai Menang, Sumatera Selatan,
2020
Departemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Analisis Faktor-Faktor Produktivitas Usaha Tambak Udang L.Vannamei: Studi Kasus Pada Desa Bumi Pratama Mandira, Kecamatan Sungai Menang, Sumatera Selatan, Raka Respati Priyambodo, Rizky Luxianto
Jurnal Manajemen dan Usahawan Indonesia
The large economic potential of Indonesian aquaculture industry, especially in L.vannamei species, shows how vital it is to decide the correct aquaculture methods to maximize productivity. Bumi Pratama Mandira Village in Sungai Menang Region, South Sumatra is an area whose main economic activity comes from shrimp farming activity and mostly cultivating L.vannamei. The village located in one of the most remote regions in South Sumatra, limiting farmer access and present them with unique conditions for shrimp farming. This uniqueness raising the urgency to select the correct methods to sustain the entire village economic conditions. This study will evaluate three cultivation …
Pengaruh Aktivitas Social Media Marketing Terhadap Brand Trust, Brand Equity, Dan Brand Loyalty Pada Platform Social Media Instagram,
2020
Departemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Pengaruh Aktivitas Social Media Marketing Terhadap Brand Trust, Brand Equity, Dan Brand Loyalty Pada Platform Social Media Instagram, Alfian Dally Irawan, Aswin Hadisumarto
Jurnal Manajemen dan Usahawan Indonesia
This study aims to determine the effect of social media marketing activities as seen from the dimen- sions of entertainment, interaction, trendiness, customization, and word-of-mouth, on brand trust, brand equity and brand loyalty conducted by Instagram social media. The study uses the Structural Equation Modeling (SEM) method with a sample of 617 respondents who are Indonesian residents ranging in age from 17 to 35 years and have used Instagram social media for a minimum of six months. The results showed that social media marketing activities viewed based on entertainment, interaction, trendiness, customization, and word-of-mouth had a positive effect on brand …
Analisis Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan: Studi Empiris Pada Perusahaan Non Keuangan Terdaftar Di Bursa Efek Indonesia Periode 2009-2014,
2020
Departemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Analisis Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan: Studi Empiris Pada Perusahaan Non Keuangan Terdaftar Di Bursa Efek Indonesia Periode 2009-2014, Eva Septiana, Zuliani Dalimunthe, Wasilah Wasilah
Jurnal Manajemen dan Usahawan Indonesia
The study aims to analyse how the ownership structure of a family company affects the company’s performance. The company’s performance was measured using Tobin’s Q to see how the market re- sponds to strategies and policies taken by the family company. The study took samples of 147 family companies listed on the Indonesia Stock Exchange during 2009-2014. The results showed that the family company had significantly lower performance compared to non-family companies, but the relationship between ownership by the family is a quadratic in which there is a direction reversal at the 76% ownership rate. The study also found that …
Analisis Faktor Risiko Pada Saham Perbankan Asean – 4 Periode 2006 – 2015 Dengan Pendekatan Fama And French Three Factor Model Dan Intertemporal Capital Asset Pricing Model,
2020
Departemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Analisis Faktor Risiko Pada Saham Perbankan Asean – 4 Periode 2006 – 2015 Dengan Pendekatan Fama And French Three Factor Model Dan Intertemporal Capital Asset Pricing Model, Lita Tiami Adela, Zaafri Ananto Husodo
Jurnal Manajemen dan Usahawan Indonesia
This research aims to determine the effect of market, size, and value on Fama and French Three Factor Model toward portofolio excess return using value weighted and equally weighted method on ASEAN – 4 banking stock. This research also determine the effect of market factor and term struc- tured factor on Intertemporal Capital Asset Pricing Model on ASEAN – 4 banking stock. The result shows only market factor that has significant effect towards banking stock portofolio excess return on Fama and French Three Factor Model, using both value weighted dan equally weighted. The term- structure factor on Intertemporal Capital Asset …
Retensi Karyawan Pada Usaha Kecil: Studi Eksploratori Pada Klaster Usaha Kecil Menengah (Ukm) Pengolahan Logam Di Kebasen, Tegal,
2020
Departemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Retensi Karyawan Pada Usaha Kecil: Studi Eksploratori Pada Klaster Usaha Kecil Menengah (Ukm) Pengolahan Logam Di Kebasen, Tegal, Fanny Martdianty
Jurnal Manajemen dan Usahawan Indonesia
This study aims to determine the factors that influence voluntary turnover and how owners/ man- agers in SMEs conduct retention on their employees because the studies related to HR management in SMEs are still relatively few. Data was collected through semi-structured interviews with five own- ers /SME managers and 19 employees from five metal processing SMEs in Kebasen, Tegal. From the results, some findings based on employee information revealed that the reasons for employees leaving were mainly related to compensation issues and the intention to open a similar business. Whereas from the owner/ manager’s perspective, the reason employees leaving are: …
Board Gender Diversity, Esg, And Corporate Performance,
2020
Western Michigan University
Board Gender Diversity, Esg, And Corporate Performance, Novena Sutiono
Honors Theses
No abstract available.
Stock Market Information And Security Prices,
2020
Singapore Management University
Stock Market Information And Security Prices, Haoyuan Li
Dissertations and Theses Collection (Open Access)
Chapter 1: Analyst report content and stock market anomalies A series of recent papers document that security analyst recommendations tend to contradict stock-mispricing signals. This seems at odds with the large prior literature on the investment value of analyst recommendations. What justifications do analysts make when they write reports on mispriced stocks? I use the latest techniques in machine learning and textual analysis to categorize the qualitative information in a large sample of analyst reports. I find that report content can be intuitively classified into five categories or topics: 1) Growth, 2) Earnings, 3) New developments, 4) Management transactions, and …
Informing The Creation Of A Financial Literacy Tool For Cal Poly Students,
2020
California Polytechnic State University, San Luis Obispo
Informing The Creation Of A Financial Literacy Tool For Cal Poly Students, Kelly Michelle Carroll
Communication Studies
This research project examines the wants, needs, and desires of Cal Poly students to inform the creation of a financial literacy tool (tentatively named “MoneySmart”) to be created by another student. The methodologies used to gauge these metrics were a literature review and questionnaire. The literature review aids in understanding research regarding the current state of student financial literacy in the United States, including student attitudes toward the topic. Subsequent findings were used to create the questionnaire, which inquired about students’ financial stress, confidence in their abilities to manage their personal finances, specific interests for the design and contents of …
Stochastic Capacity Management In The Presence Of Production Resource Disruption,
2020
Singapore Management University
Stochastic Capacity Management In The Presence Of Production Resource Disruption, Boya Yang
Dissertations and Theses Collection (Open Access)
This dissertation studies the capacity investment decision of a manufacturing firm facing demand uncertainty in the presence of shortage possibility in production resources, as often ignored in the literature. These production resources can be physical resources (component / raw material) or financial resources (working capital / budget). The shortage in these resources can be caused by a variety of supply chain disruptions; examples include global disruptions like COVID-19 and financial crisis in 2008 and local disruptions like shortage of components/workforce. The dissertation analyses two important issues related to capacity management: (i) the effect of production resource disruption on the capacity …
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China,
2020
Duquesne University
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China, Congcong Li, An-Ping Lin, Hai Lu, Kevin Veenstra
Research Collection School Of Accountancy
We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts are less likely to be voted as All-Stars. The conclusion is the opposite for Chinese analysts. We find that female analysts in China are less likely to be voted as All-Stars, but the likelihood increases with their facial attractiveness. These findings implicate a beauty penalty for female analysts in the …
