Digital Commons Network^™

Language And Economic Behavior Among Filipino Bilinguals: Two Studies In Honor Of Tereso S. Tullao, Jr., Gerardo L. Largoza, Emmanuel M. Garcia

DLSU Business & Economics Review

We report the results of two studies motivated by Tereso S. Tullao, Jr.’s conviction, first articulated nearly four

decades ago, that language matters in economic decision-making. In Study 1, following Chen (2013), we estimate a fixed- effects logit model on Wave 6 of the World Values Survey, and find that speakers of Cebuano (a “tenseless” language that only weakly distinguishes between present and future), are more likely to save than speakers of Tagalog (whose grammar clearly distinguishes between present and future). In Study 2, we conduct a large-scale dictator game experiment among 480 low- income students and find an unusual …

Examining The Inclusiveness Of Philippine Growth From 1991 To 2015: The Role Of Household Human Capital Inequality And Source Of Growth, Geoffrey M. Ducanes

DLSU Business & Economics Review

Defining inclusive growth as growth that has benefited the households who have the lowest human capital levels, this study examines the inclusiveness of economic growth in the Philippines in the past two decades. Combining information from the Labor Force Survey and Family Income and Expenditures Survey for various years, including a panel of 6,500 households from 2003 to 2009, this study classifies households into ordered groups based on human capital level, then compares the performance of the various groups in terms of various employment, income, and expenditure outcomes over time. It finds the evidence to be mixed, although the weight …

The Effects Of Economic Fluctuations On Health Care Expenditures Of Iranian Households Using The Dsge Model, Hamid Reza Izadi

DLSU Business & Economics Review

The health sector is a very important field that has attracted policymakers’ attention due to its high importance. Such importance is more understandable when we know that health improvement results in human capital enhancement through the accumulation of health capital. Given existing economic shocks, the effectiveness of the health and Care services sector has led to changes in household expenditures and consumption patterns, especially those on health and care; and this can cause long-term damage to the household, and the economy in general. Considering that health is both a consumer and an investment commodity, any negative economic shock that leads …

Risk For Thai Children From The Covid-19 Pandemic: Quantitative Analysis, Amornrat Apinunmahakul, Sasatra Sudsawasd, Prasopchoke Mongsawad

DLSU Business & Economics Review

The impacts of the Covid-19 pandemic on Thai children’s educational outcomes are examined based on a two- step analysis. First, the economic impact of the pandemic on household income is quantified by incorporating simulated

macroeconomic variables from the CGE model into a household-level data set. Next, these microsimulation results, along with the Thailand Multiple Indicator Cluster Survey data, are examined to identify the negative impact on children’s educational outcomes, using a binary logistic model. The result confirms the negative impact of Covid-19 on household incomes in all income classes. Unfortunately, households with children are hit harder than others in the …

Quality Of Growth And Poverty In Low Income Countries: The Role Of Manufacturing, Raul V. Fabella, Sarah Lynne S. Daway-Ducanes, Geoffrey M. Ducanes

DLSU Business & Economics Review

Both the Millennium Development Goals (MDGs) which ended in 2015, and its replacement the Sustainable Development Goals (SDGs) of the United Nations which will end in 2030, target the eradication of poverty. The 2020 Covid pandemic has seriously worsened poverty incidence in many low income countries, and recovering lost ground is paramount. As low income economies try to establish a new normal, they need to aim not only for higher overall economic growth but also for a higher quality of economic growth for improved inclusion outcome. Higher quality means more inclusion per unit growth. We discuss how for the same …

Women’S Empowerment And Gender Equality In Philippine Agriculture: The Role Of Education And Public Policy, Agnes R. Quisumbing, Hazel J. Malapit

DLSU Business & Economics Review

This paper draws on previous work undertaken as part of the Gender, Agriculture, and Assets Project Phase Two (GAAP2), the CGIAR Research Program on Agriculture for Nutrition and Health (A4NH), and the CGIAR Research Program on Policies, Institutions, and Markets (PIM). Funding support for this study was provided by the Millennium Challenge Corporation (MCC) [Grant number: MCC-16-GRA-0007], Bill & Melinda Gates Foundation (BMGF) [Grant number: INY-008977], and A4NH. This work would not be possible without the collaboration of the Philippines Compact Development Team (CDT), led by Josef Yap, who provided helpful comments at various stages of this research project. Celia …

To Cancel Debt Or Not To Cancel Debt: Evaluation Of Debt Cancellation Or Provide A Tax Credit, Jose Jay Vega, Jan Smolarski, Nikki Shoemaker, Kelly Noe

School of Accountancy Faculty Publications

U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation effect is subject to debate. On the lower end, student debt relief may add only about 0.2% points to annual inflation. Proponents have also circulated linking student loan repayment to income levels. We propose an alternative approach to …

العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد, بسمان كامل جواد

Muthanna Journal of Administrative and Economics Sciences

تُعد السياسة النقدية من اهم ادوات الدولة للتأثير على الاقتصاد بشكل عام من خلال التأثير على المتغيرات الاقتصادية والتي على رأسها معدل الفائدة والتضخم والسيولة غير ان السياسة النقدية لأي بلد هي محكومة باطار عام وهو نوع نظام سعر الصرف المتبع في تلك الدولة اذ ان هناك عدة أنظمة لسعر الصرف تتبعها الدول كما يصنفها صندوق النقد الدولي , لذلك جاءت هذه الدراسة الموسومة بـ (العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد) لتسليط الضوء على هذه الأنظمة المختلفة وأسباب اختلافها وفاعليتها من دولة الى أخرى في التأثير على المتغيرات الاقتصادية اذ تهدف الدراسة الى معرفة هل ان …

The Role Of Social Investing Efficacy In Mediating The Effect Of Individual Values On Ethical Investment Decisions, Khoiro Uma Hanifa, Sari Atmini

Jurnal Akuntansi dan Keuangan Indonesia

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation …

The Risk Associated With The One-Partner Audit Team Scenario: A Preliminary Study, Khalid R. Al-Adeem

Jurnal Akuntansi dan Keuangan Indonesia

An accounting firm may bear the risk associated with the partner supervising the engagement. This study aims to explore the dynamics within the audit engagement to illustrate the potential consequences of the partner's actions and decisions that extend beyond the firm. A synthesis of three theories, namely functional organization theory, the power of lower participants theory, and the third dimension of power theory, reveals the power distribution between the partner leading the audit engagement and other participating auditors. While the functional organization theory and the second and third dimensions of power theory suggest that the lead partner holds more power, …

اثر عدم تماثل المعلومات على جودة حوكمة الشركات, باسم عبدالله كاظم, جاسم عيدان المعموري

Muthanna Journal of Administrative and Economics Sciences

المستخلص: هدف البحث التوصل الى ان التطبيق الملائم لآليات الحوكمة سيؤدي الى تخفيض مشكلة عدم تماثل المعلومات المحاسبية بين الوحدة الاقتصادية واصحاب المصلحة التي ستنعكس ايجابا على البيئة المحلية العراقية المتمثلة بقطاع المصارف التجارية. لذلك يمكن عرض مشكلة البحث من خلال التساؤل التالي: هل للتطبيق الجيد لآليات حوكمة الشركات اثر على تخفيض مشكلة عدم تماثل المعلومات المحاسبية في المصارف التجارية المدرجة في سوق العراق للأوراق المالية ؟ وذلك من خلال اختيار عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية بلغت 13 مصرفا (المصرف التجاري العراقي، مصرف الخليج التجاري، مصرف بغداد، مصرف بابل،مصرف الاستثمار العراقي، مصرف سومر التجاري، مصرف …

دور التدريب في إدارة الجودة المستدامة: دراسة تحليلية في مطبعة شهداء الشرطة في وزارة الداخلية العراقية, أسامة احمد حجيل, اسيل علي مزهر

Muthanna Journal of Administrative and Economics Sciences

الهدف الأساسي في هذه الدراسة هو تسليط الضوء على تأثير برامج التدريب في ادارة الجودة المستدامة , اذ تم تمثيل عينة الدراسة في العاملين في مطبعة شهداء الشرطة الاستثمارية التابعة الى وزارة الداخلية العراقية وكان عدد العاملين (بين ضابط ،وموظف ،وشرطي ، عمال بصفة عقد )هو (170) عامل لذلك تم صياغة مشكلة الدراسة وأهدافها وفقاً لمتغيرات الدراسة ، وكذلك تم صياغة فرضياتها وفق متغيرات الدراسة ، ولغرض تحليل بيانات الدراسة تم اعتماد الاستبانة لتحليل إجابات العاملين اذ تكونت من ( 41) سؤال موزعة على ابعاد متغيرات الدراسة و كانت نسبة الاستبانات الصالحة للتحليل (92%) اذ كان عدد الاستبانات الصالحة (156) …

علاقة التغيير التنظيمي في تحسين جودة الخدمات الصحية دراسة ميدانية في مستشفى الملك خالد بتبوك, أحمد محمد حامد الجهني

Muthanna Journal of Administrative and Economics Sciences

يعد التغيير التنظيمي عملية ضرورية للتحسين والتطوير المستمر، ولذا يهدف البحث إلى تحديد الأبعاد الرئيسية في التغيير التنظيمي وتحديد علاقتها في تحسين جودة الخدمات الصحية؛ خصوصاً في ظل برنامج التحول الصحي في المملكة العربية السعودية للخصخصة. هذا ويعد التغيير -وخاصة التنظيمي منه- تحدٍ للإدارة العليا والعاملين مع ضرورة ضمان مستوى عالِ من جودة الخدمات الصحية في القطاع الحكومي، وبالتالي وجود تغيير في خصخصة القطاع سوف يتأثر دون أدنى شك إيجابياً أو سلبياً، وهذا ما ركَّز عليه البحث. وقد استُخدم في البحث أداة الاستبانة للتحليل الوصفي لعينة عشوائية عددها (٣٠١) بين إداري وصحي من مجتمع المنظمة، والذي يبلغ (١٣١٣) فردا؛ للوصول …

اسهام الذكاء التنافسي في تحقيق الميزة التنافسية المستدامة: دراسة استطلاعية, عبدالعزيز بشار حسيب زكريا, عبدالله هاني صالح

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الحالي الى اختبار الدور الذي يمكن ان يسهم به الذكاء التنافسي في تحقيق الميزة التنافسية المستدامة من خلال دراسة استطلاعية في مجموعة شركات كرونجي للمشروبات الغازية والمياه الصحية والعصائر والالبان ومشروبات الطاقة المحدودة، اذ تمثلت المشكلة البحثية بعدم ادراك عينة البحث لأهمية استخدام الذكاء التنافسي لأجل بناء ميزة تنافسية مستدامة، وللحصول على البيانات اللازمة لاستكمال متطلبات البحث تم بناء استبانة بوصفها اداة البحث الرئيسة وزعت على عينة البحث التي تمثلت ب (56) من الافراد العاملين ممن هم بدرجة (مدير عام، مدير قسم/ وحدة، مشرفي الخطوط الانتاجية، فنيين)، وتم اعتماد البرمجيات الاحصائية (SPSS V26) و (AMOS V24) لتحليل تلك …

Budget Participation: Interaction Effects Of Work Engagement And Empowerment, Yew-Ming Chia Dr, Lewis Grant Mr

Jurnal Akuntansi dan Keuangan Indonesia

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the …

Does Corporate Social Responsibility Disclosure Increase The Stock Price Crash Risk? Evidence From Indonesia, Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’Im

Jurnal Akuntansi dan Keuangan Indonesia

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive …

Earnings And Capital Management Through Loan Loss Provisions In Indonesian Banks After Ifrs 9 Implementation, Qadri Fidienil Haq

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine whether Indonesian banks perform earnings and capital management through loan loss provisions and whether IFRS 9 implementation improves accounting quality by focussing on those practices. The analysis is conducted with a sample of 28 banks in Indonesia selected from the Indonesian Stock Exchange from 2012 – 2021. This study adopts a model modified from previous studies (Ahmed et al. 1999; Anandarajan et al. 2003; Anandarajan et al. 2006; Leventis et al. 2011). Using the model, this study finds that Indonesian banks perform earnings management but do not perform capital management through loan loss provisions. Although …

Tinjauan Analisis Desain Grafis Pada Konten Infografis Transportasi Darat Instagram Dewan Transportasi Kota Jakarta: Studi Kasus Tahun 2021, Hardika Widi Satria, Putri Ayu Ningtyas, Muhammad Anas Ramadhan Sumirat

Jurnal Vokasi Indonesia

Paper ini membahas desain grafis di dunia periklanan dan pemasaran. Desain Grafis menggunakan kata, gambar dan elemen grafis untuk berkomunikasi serta merupakan bagian dari ekspresi verbal-visual. Infografis saat ini banyak diaplikasikan di dunia periklanan. Dewan Transportasi Kota Jakarta (DTKJ) berusaha membangun brand awareness melalui medium infografis. Infografis yang dibuat merupakan infografis mengenai transportasi darat yang dibuat secara berkelanjutan, berisi tentang ketersediaan transportasi, rute transportasi, jam transportasi, kondisi transportasi, dan kebijakan mengenai transportasi guna membangun brand DTKJ itu tersendiri menjadi sebuah instansi mengenai transportasi di DKI Jakarta yang menarik, aktif, dan sustainable. Instagram digunakan oleh DTKJ sebagai salah satu pendekatan social …

Two Essays On Audit Engagement Partner Quality, Han Dai

USF Tampa Graduate Theses and Dissertations

I have two essays in my dissertation. Essay 1 examines whether and how individual audit engagement partner quality is associated with client firms’ risk factor disclosures (Items 1A and 7) in the annual reports (10-K filings). Specifically, I investigate whether engagement partner quality is associated with the tone and sentiment in the risk factor disclosures, as well as the disclosure of financial and tax-related risk factors. I find that clients with high-quality engagement partners use an overall negative tone in the narrative disclosures in Item 1A and Item 7. Further, I find that high-quality engagement partners are specifically associated with …

The Rise Of Text Analysis: Using Machine Learning To Explain The Variation In Going Concern Accuracy, Yimei Zhang

USF Tampa Graduate Theses and Dissertations

Auditors are required to issue modified audit opinions if they have sufficient doubts about the client’s ability to continue as a going concern. These going concern opinions represent an important information resource for financial statement users to evaluate client performance, and are associated with a number of negative capital market outcomes (e.g. negative returns, increased cost of capital, etc.). Despite being used by capital market participants, going concern opinions are commonly plagued with Type I errors (false positive) and Type II errors (false negative), making them a particularly noisy measure. The purpose of this study is to determine whether machine …

How Are Senior Citizens Capable To Cope With The World Of Digital Natives?, Hely Westerholm, Pirjo Takanen-Körperich

International Journal for Business Education

This study discusses the continuously growing threat to the senior citizens*), later called seniors, who can be isolated from the society if their digital competences and experiences are too poor in today’s digital world. It has been noted that to cope with one’s pursuits seniors need to actively construct and maintain their capabilities in ways that are flexible in the world of the digital devices, in response to the changing vicissitudes of life. Thus, the claim above illuminates the issue that the ability to learn from experiences is highly valued in the digital world.

The seniors are obliged to closely …

The Barriers To Active And Experiential Learning In Accounting Education, Elizabeth Holbrook

Doctor of Business Administration (DBA)

This qualitative phenomenological study explored the barriers accounting faculty face to incorporating more active and experiential learning into accounting education. Twelve accounting faculty from a variety of universities throughout the United States were interviewed, including those who are part of the Council for Christian Colleges and Universities (CCCU) and whose business schools are accredited by the Accreditation Council for Business Schools and Programs (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). These interviews revealed six significant barriers and 23 sub-barriers that prevent accounting faculty from incorporating more active and experiential learning into their classes. The significant barriers …

Measuring The Learning Effectiveness Of Two Courses In A Program In Accounting Data And Analytics, Clarence Goh, Duan Ning, Magdeleine Lew, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Driven by rapid technological innovation, information technology (IT) is expected to significantly alter the way that accountants work. However, both accounting researchers and practitioners have observed a shortage of accounting professionals who currently possess the relevant technology skillsets to exploit technological advances. In response, the School of Accountancy of a Singapore-based university launched a second major program in Accounting Data and Analytics in 2018. In this study, we examine the learning effectiveness of two courses – Business Data Management and Data Modelling & Visualization – offered as part of the program. Overall, our results suggest that the courses are effective …

Disclosure Harmonization And R&D Investment Efficiency, Lu Tong

Dissertations, Theses, and Capstone Projects

This study examines the effect of harmonized patent disclosure on the efficiency of firms’ research and development (R&D) investment. Patent disclosure harmonization reduces uncertainty about patent validity and the costs of processing patent information, resulting in better R&D investment decisions than before. Leveraging the introduction of the Global Dossier portal, an initiative to harmonize patent disclosure across multiple jurisdictions, as a natural experiment, this study finds consistent evidence. Results also show that firms reporting in non-English languages benefit more than those reporting in English due to reduced processing costs. Further analysis reveals that the Global Dossier leads to an increased …

The Effect Of Risk Profile In Pandemi Outbreak To Banking Financial Performance Case Study In Indonesia, Fajar Abdullah

Journal of Middle East and Islamic Studies

The risk profile that occurred within the scope of banking during the Covid 19 pandemic which was quantitatively reflected in the microeconomic ratios of the BOPO, NPF/NPL, FDR/LDR ratios, and macroeconomics in this case, inflation and the USD exchange rate, were the main factors in the decline in the soundness level bank which is reflected in the value of the bank's financial performance ratio, namely Return on Assets due to. The objects in this study are the general Islamic and conventional banking industry, with data observations including BOPO, NPF/NPL, FDR/LDR, inflation, and the USD exchange rate. By comparing the effect …

Essays On Tax Impacts On Corporate Finance, Corporate Governance And Regional Disparity, Mei Li

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.

Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure? This paper examines the impact of net operating loss (NOL) carryforwards on the tax implications of corporate capital structure. Leveraging the Tax Cuts and Jobs Act of 2017 (TCJA), the largest tax reform in four decades, this paper investigates the effect of NOL carryforwards on firms' sensitivity to tax reforms. As NOL carryforwards have become increasingly significant since 2000, but not widely researched due …

The Neglected Need For And The Effects Of Sustainability In Accounting Curriculum, Timothy G. Coville

Journal of Global Awareness

In 2013, the American Institute of Certified Public Accountants (AICPA) issued a paper that encouraged accountants to use their expertise and skills to “help an organization link sustainability activity to strategies using accounting measures, tools, theories, and techniques” AICPA (Oct. 2013 page 6). Later that same year, the Association to Advance Collegiate Schools of Business (AACSB) added “diversity, sustainable development, environmental sustainability, and other emerging corporate and social responsibility issues” to its accreditation standards for accounting programs AACSB (2013). All along sustainability, accounting continued to grow in importance, as evidenced by the percentage of S&P 500 companies that issue sustainability …

The Great Sell-Side Sell-Off: Evidence Of Declining Financial Analyst Coverage, Barry Hettler, Justyna Skomra, Arno Forst

School of Accountancy Faculty Publications

Purpose

Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and if any loss of analyst coverage is associated with a change in forecast accuracy.

Design/methodology/approach

After investigating, and confirming, a general decline in analyst following, the authors calculate the loss of analyst coverage relative to the firm-specific maximum between 2009 and 2013. In multivariate analyses, the authors then examine whether this loss of coverage differs across geographic region, firm size and capital market development, and whether it …

Auditing Standards Board (Asb), Meeting Agenda, May 16-17, 2023 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights May 16-18, 2023 Nashville, Tn And Virtual, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.