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Articles 1621 - 1650 of 34283
Full-Text Articles in Entire DC Network
Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth, John Paolo R. Rivera, Mary Grace R. Agner, Viory Yvonne T. Janeo, John Angelo F. Cristobal
Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth, John Paolo R. Rivera, Mary Grace R. Agner, Viory Yvonne T. Janeo, John Angelo F. Cristobal
DLSU Business & Economics Review
Fiscal stimulus programs have substantively kept the Philippine economy afloat during crises and in facilitating recovery. In pursuing steeper growth, there is a tendency to harness fiscal policy at the expense of crowding out private investment and consumption, which defeats the ultimate purpose of such policy. Using time series analysis, we assess the degree of crowding out effect in the Philippines and its implications for the effectiveness of fiscal policy as a macroeconomic stabilization and growth driver tool. Although scholarly literature has used aggregate government spending in probing the existence of a crowding out effect on aggregate investment and consumption …
Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani
Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani
DLSU Business & Economics Review
This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this …
Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships, Iqra Manzoor, Zia- Ul-Haq
Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships, Iqra Manzoor, Zia- Ul-Haq
DLSU Business & Economics Review
This study was carried out to investigate consumer behavior toward advertisements that convey social messages. Not many studies have focused on the social message in ads and the subjective well-being of customers regarding such ads. To study this gap, the paper examined the relationship between (a) the attitude towards the ad with a social message and the purchase intention of the consumer and (b) the purchase intention of the consumer and their subjective well-being. Structural equation modeling (SEM) was used to study the interrelationships within the proposed model. The data was collected through an experiment and qualitative survey among university …
Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez
Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez
DLSU Business & Economics Review
In this study, I revisit the determinants of corporate capital structures of publicly listed businesses in the Philippines, emphasizing major characteristics previously identified in academic literature, including tangibility, profitability, company size, non-debt tax shields, and growth. I investigate how companies’ financial actions correspond with or deviate from traditional capital structure theories within the context of the Philippine economy’s reliance on short-term, high-cost lending and its evolving capital market. Using a descriptive-exploratory approach to analyze 210 observations from 21 businesses listed on the Philippine Stock Exchange from 2014 to 2023, I performed a quantitative analysis of construct relationship using cross-sectional generalized …
Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior, Reynaldo B. Bautista, Christine Joy A. Ballada, Joy Rabo
Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior, Reynaldo B. Bautista, Christine Joy A. Ballada, Joy Rabo
DLSU Business & Economics Review
Young people are vital human resources who can significantly contribute to social change through volunteerism. This study sought to examine Filipino youth’s volunteering behavior using an extended theory of planned behavior with behavioral modeling by family and peers as additional antecedents of volunteering intention. Participants in this study were undergraduate students of De La Salle University – Manila. A total of 438 students (60% female, 39% male, and 1% preferring not to say) aged 17 to 23 years old (M = 19.60 years, SD = 1.12) participated in the study. The scales were found to have good internal consistency reliability. …
Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?, Mohammad Abdul Matin Chowdhury, S. M. Shamsul Alam, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain
Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?, Mohammad Abdul Matin Chowdhury, S. M. Shamsul Alam, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain
DLSU Business & Economics Review
The efficiency of commercial banking is a crucial determinant of the longevity of the financial system. High credit risk is a significant feebleness that leads to high non-performing loans (NPLs), which reduce banking efficiency in any economy. In this context, this study aims to identify the determinants of banking inefficiency in Bangladesh. The Data Envelopment Analysis (DEA) technique was employed to measure banking efficiency, whereas TOBIT regression was performed to identify the determinants of inefficiency of 38 commercial banks from 2016–2022. Findings demonstrated size, ownership structure and orientation, capital structure regulations (BASEL III), GDP growth, and inflation as significant determinants …
Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo
Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo
DLSU Business & Economics Review
Using the Cochrane-Orcutt iterative procedure, the paper provides strong statistical evidence that inflation is a monetary phenomenon caused by budget deficit spending when the central bank buys government debt. Regression results validate that increasing budget deficits lead to the issuance of more debt securities the central bank uses to back the creation of new money. The central bank purchases government securities from commercial banks to implement expansionary monetary policy. The increase in money supply is not possible without the issuance of government debt securities, which, in turn, is only undertaken by the Bureau of Treasury when it finances budget deficits. …
Editor's Note, Marites Tiongco
Subject Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Lynne E. Faigen
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 13, Number 2, February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Subject Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Author Index 12 Months Ended January 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Thumbtax, Robert F. Manning
Tax Clinic, Stanton H. Vollman
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
Planning For Loans To Participants From Qualified Plans After Erisa (Part I), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.
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 …