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Articles 631 - 660 of 18952
Full-Text Articles in Entire DC Network
The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen
The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen
The Indonesian Capital Market Review
The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik
The Indonesian Capital Market Review
To increase share prices during the issuance of seasoned equity shares, firms may be motivated to boost earnings through earnings management, particularly just before the offering. This study examines the earnings management practices of non-financial firms listed in Borsa Istanbul and surrounding seasoned equity offerings. Using the cross-sectional Modified Jones and Roychowdhury (2006) models, both accrual-based and real earnings management practices were analyzed from 2005 to 2018. The sample consists of 120 rights offerings within the research period. The results indicate that firms listed on Borsa Istanbul did not engage in earnings management the year before the offering. Instead, earnings …
Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh
Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh
BAU Journal - Science and Technology
Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical …
Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini
Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini
Jurnal Akuntansi dan Keuangan Indonesia
Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). …
Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati
Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati
Jurnal Akuntansi dan Keuangan Indonesia
Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …
Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy, Muhammad Hanif Ibrahim, Akmalia Lutfiaturrosyida Agung Putri, Imas Hasanah, Apia Dewi Agustin, Afnani Rosyida
Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy, Muhammad Hanif Ibrahim, Akmalia Lutfiaturrosyida Agung Putri, Imas Hasanah, Apia Dewi Agustin, Afnani Rosyida
Jurnal Akuntansi dan Keuangan Indonesia
Background: This research aims to examine the factors influencing Indonesian Muslims' intention to invest in the Islamic capital market by synthesizing three theoretical frameworks: the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Islamic Financial Literacy (IFL). Methods: The study utilizes a sample of 250 participants with previous experience in Islamic investment, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) for hypothesis testing and model evaluation. Findings: The findings indicate that perceived convenience substantially influenced perceived usefulness and ease of use. Moreover, perceived usefulness, Islamic financial literacy, and past behavior significantly and positively affect investment attitudes, which …
The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina
The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …
Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet, Yehu Frans Annie Satyareksa, Arthaingan H. Mutiha
Prosedur Audit Atas Pendapatan Penjualan: Studi Kasus Pada Perusahaan Perkebunan Karet, Yehu Frans Annie Satyareksa, Arthaingan H. Mutiha
Jurnal Administrasi Bisnis Terapan
No abstract provided.
Accounting For Heritage Assets In Government Finance Statistics Manual (Gfsm), Alaa Ababneh, Ahmad Ababne
Accounting For Heritage Assets In Government Finance Statistics Manual (Gfsm), Alaa Ababneh, Ahmad Ababne
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The preservation and management of heritage assets is critical for preserving a country's cultural identity and promoting tourism. However, guidance on how to account for heritage assets in government financial statements is lacking. In response to this need, the United Nations Statistical Commission has developed the Government Finance Statistics Manual (GFSM) to provide guidelines on the accounting treatment of heritage assets. This paper set the GFSM’s guidelines for accounting for heritage assets and provided a critical analysis of their applicability and effectiveness, as well as highlighting the challenges and limitations of heritage asset accounting. The methodology involved a literature review …
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
Research Collection School Of Accountancy
We develop a rating system to evaluate the quality of individual non-GAAP exclusions. Our perspective is that high-quality exclusions reflect nonrecurring economic transactions, are transitory accounting adjustments, or have little usefulness in forecasting cash flows. We use four approaches to rate exclusions. We evaluate the serial correlation of the exclusion, survey accounting academics’ views, obtain practitioner ratings from the CFA Institute, and identify the exclusions approved by the Chinese securities regulator. A firm’s exclusion quality score is the weighted average rating of its individual exclusions. For our sample of S&P 500 firms, we document that exclusion quality varies by industry, …
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Research Collection School Of Accountancy
Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Research Collection School Of Accountancy
This study examines the impact of the presence of institutional dual-holders, whose portfolios hold both loans and equity securities of the same firms, on those firms' voluntary disclosures. Using mergers between institutional shareholders and lenders to the same firms as exogenous shocks to identify firms with institutional dual-holders that have high relative equity ownership, we document that such firms are less likely to provide management forecasts and disclose fewer voluntary 8-K items. In cross-sectional analyses, we find that the reduction in voluntary disclosures is more pronounced when institutional dual-holders have higher board representation and when firms have lower litigation risk. …
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
Research Collection School Of Accountancy
We examine how common institutional investors (CIIs) facilitate the financial reporting comparability (FRC) of US firms. Common ownership increases FRC of firms that are directly owned by CIIs (via a direct effect) and has positive spillover effects on other firms in the same industry. We find spillover effects in two types of firms: (1) those that are commonly owned by different institutional investors but are connected through common firms, and (2) those that do not have any common ownership. These results suggest that the effect of common ownership goes beyond commonly owned firms and extends to non-commonly owned firms. Furthermore, …
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow
Research Collection School Of Accountancy
Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about …
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
CBN Journal of Applied Statistics (JAS)
This study investigates how adaptive expectations and news impact shape lending rate behavior in Nigeria within the framework of both symmetric and asymmetric GARCH models. Using monthly data spanning 2006M1 to 2024M5, the paper analyzes the persistence, volatility, and responsiveness of the prime lending rate to positive and negative news shocks. Three error distributions (Normal, Student’s t, and Generalized Error Distribution (GED)) were employed to ensure robust estimation. The findings reveal that, in all models, the recent past value of the prime lending rate has a positive and sig nificant impact on the current value, indicating the presence of adaptive …
Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang
Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang
Research Collection School Of Accountancy
Given the importance of research resource allocation within brokerage firms, we examine key factors that influence the issuance of individual vs. team analyst reports. Using a comprehensive sample of analyst reports from China for the 2008-2021 period, we find that this decision is influenced by (1) the brokerage firm's client interests, whereby firms held by the brokerage firm's mutual fund clients and firms that are the brokerage firm's underwriting clients receive more team than individual reports from the brokerage firm, and (2) the nature of corporate events, whereby routine events receive more team reports and nonroutine events receive more individual …
Evidence On The Decision Usefulness Of Fair Values In Business Combinations, James Justin Blann, John L. Campbell, Jonathan E. Shipman, Zac Wiebe
Evidence On The Decision Usefulness Of Fair Values In Business Combinations, James Justin Blann, John L. Campbell, Jonathan E. Shipman, Zac Wiebe
Accounting Faculty Publications and Presentations
Statement of Financial Accounting Standards (SFAS) 141 (Accounting Standards Codification [ASC] 805) requires that firms record identifiable assets and liabilities acquired in business combinations at fair value. While the FASB argued that these fair values should provide users with incremental decision-useful information, opponents have continuously argued that they are too difficult to reliably estimate and could be subject to managerial discretion. Using hand-collected data from US mergers and acquisitions, we find that, on average, fair value adjustments predict future cash flows incrementally beyond pre-deal book values and cash flows, goodwill, and other firm and deal characteristics. We also find that …
A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal
A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Journal of Global Awareness
This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Doctoral Dissertations
As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …
Tax Trends, Nicholas J. Fiore
Tax Trends, Nicholas J. Faigen
Tax Clinic, Gerald W. Padwe
Estate Planning Considerations For Nonresident Aliens, A. Finley Schuldenfrei, Elwood V. Stark Jr., Judith Hankin Cline
Estate Planning Considerations For Nonresident Aliens, A. Finley Schuldenfrei, Elwood V. Stark Jr., Judith Hankin Cline
Tax Adviser
No abstract provided.
Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers
Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers
Honors Theses
This thesis was completed as part of the course “Accounting 420- Independent Study” under the guidance of Dr. Victoria Dickinson and includes a collection of five case studies exploring the role of accounting, ethics, and policy in today’s world. Each case investigates how financial information, government decisions, and business strategy intersect, and what that means for professionals entering the accounting field. The topics covered in this thesis range from international financial fraud to environmental disclosures, military spending, public education, and small business development. Several key takeaways emerged from the completion of these cases. Case Study I highlights issues in global …
Taking Everything Into Account: An Accumulation Of Real-World Accounting Case Studies, Sydney Baumgardner
Taking Everything Into Account: An Accumulation Of Real-World Accounting Case Studies, Sydney Baumgardner
Honors Theses
Accountancy 420, Independent Study, pushed students enrolled into the class to delve further into accounting than they had ever before. During this course, several independent case studies were completed, as were several group case studies. The following cases are presented chronologically. At the end of the spring semester, our knowledge cumulated into a final project exploring business establishment in the state of Mississippi, which was presented to esteemed state officials and academics. This project necessitated research and the creation of hypothetical financial statements for our imagined company. This presentation fulfilled the requirements of the Sally McDonnell Barksdale Honors College. Throughout …
The Dual Lens Of Progress: Accounting Case Studies And Innovation For Economic Progress In Mississippi, Rebecca L. Burrow
The Dual Lens Of Progress: Accounting Case Studies And Innovation For Economic Progress In Mississippi, Rebecca L. Burrow
Honors Theses
This thesis explores the interplay between financial theory and practice by analyzing corporate accounting frameworks, philosophical perspectives, and an innovative business venture. Six case studies form the foundation of this work: the integration of Environmental, Social, and Governance (ESG) principles in corporate accountability, Northrop Grumman’s financial strategies, the implementation and resulting effects of the Corporate Transparency Act in the United States, the Financial Accounting Standards Board’s (FASB) objectives in setting new standards, the philosophical contributions of Dr. Thomas Sowell and Dr. Ben Carson, and a theoretical business proposal aimed to simulate economic development in Mississippi. Data was gathered through case …