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واقع الصحة التنظيمية في الأندية الرياضية في مدينة الموصل (دراسة حالة), موسى سالم البصو, تقى عبد النافع, وليد غانم ذنون وليد غانم ذنون

Muthanna Journal of Administrative and Economics Sciences

ان اهتمام الدولة بالجانب الرياضي توزع على شرائح وفئات المجتمع المختلفة الا انه انصب على الشباب كونهم يشكلون ركناً من أركانها ورافداً استراتيجياً لنهضتها ، فضلاً عن انهم يمثلون ابهى صور مخرجاتها وثمرة جهودها ومن بين هذه المؤسسات الراعية للشباب هي الأندية الرياضية التي تضطلع بأدوار مهمة بحكم عملها وطبيعة أهدافها وتنوع نشاطاتها والمستفيدين من خدماتها الرياضية المختلفة لكافة الفعاليات الرياضية ، من هنا تتجلى أهمية الدراسة للتعرف على خصائص الصحة التنظيمية والذي يعد موضوعاً حديثاً وتوظيفها في احدى المؤسسات الرياضية متمثلة بالأندية الرياضية وتوضح نوعية وطبيعة العلاقة والتأثير بين ما يمتلكه رؤساء المؤسسات الرياضية من خصائص في بناء اركان …

دور الائتمان المصرفي الممنوح للقطاع الخاص في القضاء على مشكلة الفقر في العراق للمدة (2004-2020), امجد حميد عطية, غسان طارق ظاهر

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى تحليل السياسة الائتمانية للبنوك التجارية العراقية من خلال تحليل دور الائتمان الممنوح للقطاع الخاص من قبل البنوك الحكومية والخاصة وأثره على الفقر، وقد أستخدم انموذج الإبطاء الذاتي الموزع (ARDL) لبيان أثر الائتمان الخاص على تخفيض معدل الفقر في العراق للمدة قيد البحث، وتوصل الى جملة من الاستنتاجات أهمها ان هناك علاقة توازنية طويلة الاجل بين الائتمان الخاص الممنوح من قبل البنوك الحكومية والخاصة ومعدل الفقر في العراق، واقترح الباحث جملة من التوصيات أهمها مكافحة كل اشكال البيروقراطية وتسهيل منح القروض الصغيرة والمتوسطة وتوجيهها بالشكل الصحيح لدعم خلق مشاريع منتجة، فضلا عن الحد من ظاهرة ارتفاع توجيه القروض …

دور قيمة الزبون في تعزيز الاستراتيجيات المعتمدة على مصفوفة Ansoff: دراسة استطلاعية في مستشفى ابن سينا التعليمي, ميادة مهدي صالح, عادل عبد الله الطائي

Muthanna Journal of Administrative and Economics Sciences

يعد موضوع قيمة الزبون من الموضوعات المعاصرة ، ففي الوقت الحاضر ظهرت مجموع من التقانات الجديدة والحيوية التي من شأنها أن تساهم في تسويق المنتجات والخدمات الصحية على نحو عام ،اذ تطورت بشكل كبيرا” جدا” في العقدين الاخيرين لاسيما في ظل الأزمات ومنها أزمة جائحة كوفيد -19 ، ويهدف البحث الحالي الى بيان دور قيمة الزبون بأبعاده في تعزيز الاستراتيجيات المعتمدة على مصفوفة Ansoff ،على افتراض أن قيمة الزبون يسهم في تعزيزها ،وايضا” تأثير الاستراتيجيات المعتمدة على مصفوفة Ansoff تم اختيار مستشفى ابن سينا في مدينة الموصل ،واخذ عينة من الكادر الطبي والبالغ عددهم (50) ،ووصل البحث الى جملة من …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

The Effect Of Management Characteristics On Earnings Management Through Perceived Ambiguity In Accounting Standards, Patricia Paramitha Suci, Stella Marissa Permata Fajar

Jurnal Akuntansi dan Keuangan Indonesia

We investigated the influence of management characteristics, specifically narcissism, impulsivity, construal mindset, and Machiavellianism, on perceived ambiguity toward accounting standards and the impact of perceived ambiguity toward accounting standards on earnings management tendencies. We surveyed 116 respondents from undergraduate, master's, and doctoral programs at various universities in Indonesia. We found that construal mindset, impulsivity, and Machiavellianism positively were related to perceived ambiguity toward accounting standards. Perceived ambiguity toward accounting standards has also been shown to affect earnings management tendencies positively. However, we did not find that narcissism was related to perceived ambiguity toward accounting standards. Additionally, we did not find …

أثر الدين العام على عرض النقد في العراق للمدة(2004-2022), علاء حسين علي, حيدر طالب موسى

Muthanna Journal of Administrative and Economics Sciences

يخضع الدين العام لاختلافات بين المدارس الكبرى في الفكر الاقتصادي، والفكر الكلاسيكي والكينزي، وكل مدرسة تنظر إلى الدين العام من منظور مختلف من حيث تأثير الدين العام على التوازن الاقتصادي والاجتماعي, ويختلف الدين الداخلي عن الدين الخارجي للاقتصاد ككل من حيث أن الفائض الاقتصادي ينتقل بين الأجيال, داخل الدولة أو بين دولة ودولة أخرى، يعد الدين العام المحلي أحد المتغيرات الاقتصادية المؤثرة على تحركات عرض النقد من خلال تأثير الدين العام المحلي على أسعار الفائدة وعلى احتياطيات السيولة التي تشكل أساس السياسة النقدية، وهي وما يركز عليه البحث لذلك ركز على دراسة تأثير الدين العام الداخلي على المعروض النقدي بالنسبة …

دور التسويق الالكتروني في تنشيط القطاع السياحي: دراسة استطلاعية تحليلية لآراء عينة من العاملين في شركات السفر والسياحة في مدينة الموصل, محمد محمود حامد الملاحسن, محمد احمد محمود الحمامي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى التعرف على الدور الذي يلعبه التسويق الالكتروني في تنشيط القطاع السياحي لتحقق التواصل والنجاح، وذلك يتطلب من الشركات امتلاك التسويق الالكتروني لكي تحتوي وتستوعب مجمل التغيرات التي تحيط بها، ويمثل التسويق الالكتروني اليوم الغطاء المعلوماتي لاستيعاب التغييرات البيئية التي تربط الشركات مع بيئتها الخارجية والداخلية، مما يقودها بالتالي الى صحة قراراتها المعتمدة.وتم تحديد مشكلة البحث بناء على استقراء واقع الشركات المبحوثة ونظرا لقلة قنوات التسويق الالكتروني المتاحة للسائحين على الانترنت والقنوات الالكترونية وخاصة في العراق، ومن خلال الدراسة الميدانية التي قام بها الباحثان اذ تبين ضعف ملحوظ في ممارسات استخدام التسويق الالكتروني على نحو انعكس على …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Comparison Of Value At Risk Using Historical And Monte Carlo Methods On Pt Xyz Stock Portofolio, Eka Fitriani, Yulial Hikmah, Ira Rosianal Hikmah

Jurnal Administrasi Bisnis Terapan

One way to achieve profits in a company is through investment activities. However, everything has risks. Investing can also be risky. Therefore, the relationship between risk and investment is important because it will influence the determination of investment selection. The problem faced by investors is choosing an efficient portfolio, or a portfolio that provides the smallest risk. This risk can be done by measuring risk, one of which is using the Value at Risk (VaR) measure. Measurement using Value at Risk has several methods that are quite popular, namely the Historical Method, Variance-Covariance, and Monte Carlo. In this research, the …

A Study Of Big Bath Practices In The Egyptian Capital Market: An Emphasis On Ceo Turnover And Origin, Engy Elhawary, Rasha Elbolok, Dina Hassouna

Business Administration

Purpose – This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.

Design/methodology/approach – This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first …

Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier

Walden Dissertations and Doctoral Studies

African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …

Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier

Walden Dissertations and Doctoral Studies

African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …

Essays On Machine Learning And Corporate Disclosure, Zicheng (Leo) Xiao

USF Tampa Graduate Theses and Dissertations

This dissertation contains two essays that shed new light on the dynamic of information disclosure on the capital market. For both two essays I leverage computational linguistics and 20 million turns of dialogues from earnings conference calls from 2006-2022. In the first essay, I introduce a novel measure that quantifies the disparity in narrative focus between managers’ disclosures and analysts’ questions during these calls, denoted as Topic Attention Divergence (TAD). A higher level of TAD indicates a higher level of firm-investor asymmetry and lower information quality. My results confirm that higher TAD in earnings conference calls inversely (positively) predict firms’ …

Commercial Property Vacancies In American Cities, Emily Dinh

University Honors Theses

This paper examines the alarming impacts of the vacancy phenomenon on commercial properties across American during and after the COVID-19 pandemic. The increase in remote work encourages people to work from home more frequently. This does not only lessen employees' foot traffic to offices, but also disconnects the engagement of consumers and visitors to public areas, such as malls, stores, and other amenities. Many commercial properties have closed, shrunk their operating spaces, or reallocated for safety and security reasons. Reduction in occupancy rate among mentioned properties influences negatively on business owners, their associated partners, residents of the impacted areas, and …

The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim

Research Collection School Of Accountancy

I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …

Prosocial Ceos, Corporate Policies, And Firm Value, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

Research Collection School Of Accountancy

This paper examines how chief executive officers' (CEOs') prosocial tendency influences corporate policies and firm value. We use individuals' involvement with charitable organizations as a proxy for prosocial tendency. We find that, compared to firms with non-prosocial CEOs, firms with prosocial CEOs have lower executive subordinate turnover, implement more employee-friendly policies, experience higher customer satisfaction, and engage in more socially responsible activities. We also find that firms with prosocial CEOs have higher value and lower risk, partly due to the corporate policies adopted by prosocial CEOs. These results are corroborated when we compare changes in corporate policies and firm value …

When Do Corporate Good Deeds Become A Burden? The Role Of Corporate Social Responsibility Following Negative Events, Changhyun Kim, Yoonseok Zang, Heli Wang, Kate Niu

Research Collection School Of Accountancy

This study investigates the differential roles of corporate social responsibility (CSR) in the context of negative events. By categorizing CSR and negative events by their respective stakeholder groups, primary and secondary stakeholders, we theorize and test differential impacts of CSR and their interaction effects with different types of negative events. We propose that, while CSR toward secondary stakeholders offers the monotonous risk-tempering effect, CSR toward primary stakeholders has heterogeneous effects when facing negative events. Specifically, the effect of CSR toward primary stakeholders varies with the type of negative events. When negative events are associated with secondary stakeholders in the domain …

Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …

Risk Analysis In Financial Statements, A Comparative Study Of Ai Vs Human Risk Assessment, Andre Denegri

University Honors Theses

This theses explores the transformative potential of artificial intelligence (AI) in the auditing industry, focusing on its implications for audit quality, efficiency, and the evolving role of human auditors. A comprehensive review of relevant literature highlights the integration of AI-driven tools such as machine learning, deep learning, and natural language processing in audit processes, emphasizing their capabilities in enhancing risk assessment, fraud detection, and data analytics.

The experimental design features an innovative approach to compare the efficacy of AI and human auditors in conducting risk analysis for three companies--Blockbuster, Enron, and Lehman Brothers--presented anonymously with pre-bankruptcy financial information. The findings …

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …

Implicit Commitments To Workplace Environment And Corporate Information Production: Evidence From Indoor Environment Quality, Summer Rui Huang, Leonard Leye Li, Louise Yi Lu, Rencheng Wang

Research Collection School Of Accountancy

This study investigates the effect of a firm’s indoor environment quality (IEQ) on its information production. Leveraging a third-party sustainability building rating system that provides IEQ scores for office buildings, we first show that employees in a firm’s headquarters with better IEQ scores are more likely to leave positive building-related feedback on Glassdoor, indicating employees’ recognition and appreciation of a workplace with superior IEQ. Next, we find robust evidence that firms headquartered in buildings with better IEQ issue more frequent and more accurate management forecasts. Furthermore, we show that a firm’s commitment to better IEQ (1) enhances occupational wellbeing of …

Does Generative Ai Facilitate Investor Trading? Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to investigate whether investors rely on generative artificial intelligence (GAI) to perform trading-related tasks and the associated impact on stock price informativeness. We first document a significant decline in stock trading volume during ChatGPT outages and find that the effect is stronger for firms with corporate news released immediately before or during the outages. We further document similar declines in the short-run price impact, return variance, and bid-ask spreads, consistent with a reduction in informed trading during the outage periods. Lastly, we use trading volume changes during outages to construct a firm-level measure …

The Effects Of Social Media Attention On Retail Investors’ Non-Gaap Trading, Huy Nguyen Do

Dissertations, Theses, and Capstone Projects

The SEC has long been concerned about the impact of non-GAAP earnings on investors’ perceptions of firms, particularly retail investors. This concern is amplified by the surging number of retail investors in recent years, a trend likely fueled by greater access to brokerage firms, commission-free trading, and investment-related content on social media. In this paper, I investigate social media as an alternative information channel that facilitate the dissemination of non-GAAP earnings news for retail investors. Despite years of regulatory and media scrutiny, the association between non-GAAP earnings surprises and retail trades is positive and even stronger for firms with higher …

Mandatory Esg Disclosure And Executive Compensation: Evidence From The Europe Union Non-Financial Reporting Directive, Dana Lacondre Nugent

Dissertations, Theses, and Capstone Projects

The European Parliament passed the Non-Financial Reporting Directive (NFRD) with the intent to “encourage firms to identify and manage ESG risk” and “provide more transparent and relevant information …intended to empower stakeholders” (EU Directive 2014/95/EU). In my dissertation, I examine whether this change in the information environment is associated with a change in discretionary compensation as a result of decision-useful information conveyed in the mandated Environmental, Social, and Governance (ESG) disclosures. While I expected that new ESG information (Resist) would experience cross-setting changes, my results show that the impact of the mandate is more nuanced. I find herein that …

3rd Sbs International Conference 2025: Innovation And Disruption: Business Success Through Ai, School Of Business Studies (Sbs)

Conference Proceedings

From the time that Clayton Christensen (1997) highlighted the concept of disruption due to innovation, and its impact on businesses and economies, practitioners and researchers have diverted their attention to the evil it casts and the opportunities it presents. Innovations and improvements in technologies have more often than not resulted in disruption of business models prevalent at that time. The three industrial revolutions have marked definitive shifts in performance and perspectives, and now the world awaits the outcome of the industrial revolution 4.0. Disruptions do not come only from revolutions. This is evident from the very recent incidence of the …

Strategies Import-Export Entrepreneurs Need To Succeed In The Global Market, Athanasius Nde Awasom Longcha

Walden Dissertations and Doctoral Studies

Walden University College of Management and Human Potential This is to certify that the doctoral study by Athanasius Nde Awasom Longcha has been found to be complete and satisfactory in all respects, and that any and all revisions required by the review committee have been made. Review Committee Dr. John Bryan, Committee Chairperson, Doctor of Business Administration Faculty Dr. Brenda Jack, Committee Member, Doctor of Business Administration Faculty Chief Academic Officer and Provost Sue Subocz, Ph.D. Walden University 2024

The (Limited) Competitive Advantage Of Tax Planning, Gang Pan

Olin Business School Graduate Student Theses and Dissertations

This dissertation documents that corporate tax planning innovations, proxied by decreases in effective tax rates, contribute to excess shareholder returns and, thereby, a competitive advantage. Compared to other improvements in firm performance, tax planning innovations have smaller factor loadings and explain fewer variations in excess returns. Notably, sales growth explains more than seven times the variations in excess returns compared to tax planning innovations. Tax planning even falls behind interest expense reductions, given the challenge of altering firm capital structure. To address the concern that changes in firm performance drive the association between tax planning innovations and excess returns, I …

The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad

An-Najah University Journal for Research - B (Humanities)

The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its …

A Compilation Of Financial Accounting Case Studies, Molly O'Connor

Honors Theses

The case studies comprising this thesis place accounting in the context of the broader political and economic landscape. Through multimedia platforms and group discussions presented throughout the spring and fall semesters of 2023, I considered the interplay between legislation and business and reflected on the ultimate impact these events have on Americans. In- class discussions regarding references to current events, such as the war in Ukraine and impending legislation, prompted me to see the need to be well-informed if I want to be an effective auditor as well as a responsible citizen. In Case 1, I was offered the opportunity …