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Articles 4141 - 4170 of 40108
Full-Text Articles in Business
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl
Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl
International Journal for Business Education
It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi
Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi
International Journal for Business Education
‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …
Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley
Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley
International Journal for Business Education
Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …
Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong
The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong
Research Collection School Of Accountancy
Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulators anticipate weaknesses in banks’ loan portfolios. Conversely, the ECL model could be more susceptible to managerial discretion. More conservative bank managers might make excessivecredit provisions. Our findings show that high conservatism is positively associated with higher levels of LLP. In addition, the effect of accounting conservatism is contingent upon the type of loan loss model. We …
Executive Tweets, Richard M.Crowley, Wenli Huang, Hai Lu
Executive Tweets, Richard M.Crowley, Wenli Huang, Hai Lu
Research Collection School Of Accountancy
We explore the tweeting behavior of S&P 1500 firms’ executives (CEOs and CFOs) and its market consequences during the period of 2011 to 2018. We document that executives tweet financial information related to their firms and time these tweets to firms’ major events, and that investors respond to executive tweets in addition to firm tweets. Using the latest machine learning techniques, we develop an innovative construct measuring the content similarity between executive tweets and firm tweets. We use this measure to disentangle whether the market reaction comes from new information or trust. We show evidence consistent with the view that …
Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter, A. J. Chen, Patricia M. Dechow, Samuel T. Tan
Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter, A. J. Chen, Patricia M. Dechow, Samuel T. Tan
Research Collection School Of Accountancy
We investigate why firms voluntarily disclose support for the Black Lives Matter movement (BLM firms) even though these disclosures have little impact on shareholder value. We examine two competing explanations: that managers are acting in the interests of a broad set of stakeholders, or that they are engaging in “woke-washing.” Our evidence supports the stakeholder perspective since we find that BLM firms have more inclusive cultures on multiple dimensions – from their board members, to employees, to the rights of shareholders, and to the compensation structure of top executives. Furthermore, BLM firms face less risk in speaking out since they …
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Doctoral Dissertations and Projects
Financial globalization is characterized as an aggregate concept designated to expand global connections through cross-border financial flows. This quantitative correlational study aimed to examine the relationship between instability from financial globalization and lack of profitability within financial institutions in countries Latin America and the Caribbean. The problem addressed was that instability from financial globalization resulted in the lack of profitability in developing countries in Latin America and the Caribbean. The study extended the research literature to analyze the effect of financial globalization on economic instability and financial development and found a statistically significant relationship between financial globalization and profitability, economic …
Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang
Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang
Research Collection School Of Accountancy
Bundling managerial earnings guidance with quarterly earnings announcements (EAs) has become an increasingly common practice. This study investigates the impact of bundled guidance on analysts' forecast revisions. Our findings indicate that analysts respond more to bundled guidance than non-bundled guidance. This effect increases with analysts' time pressure and cognitive constraints around the EA. Analysts' revisions also incorporate more of the bundled management guidance when accompanied by additional information, such as conference calls. We further find that analysts revise their forecasts more quickly following bundled guidance than non-bundled guidance. Together, these findings are consistent with the notion that analysts place more …
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock
Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock
International Journal for Business Education
The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …
Media As Other Information For Fundamental Valuation, Jiajia Fu, Jingran Zhao
Media As Other Information For Fundamental Valuation, Jiajia Fu, Jingran Zhao
School of Accountancy Faculty Publications
The media is an important information intermediary. We investigate the informational role of the media by examining whether media content, measured by the sentiment of news articles, contains information about a firm’s fundamental value beyond that conveyed in earnings, book value, and analyst forecasts. We show that incorporating media content into Ohlson’s (1995) residual income model generally improves its ability to predict future residual income, explain current stock prices, and predict future stock prices. Our results are strengthened when media coverage is higher and when media sentiment is more dispersed
The Impact Of Target Audit Quality On The Likelihood Of Future Goodwill Impairment, Elizabeth Boyle
The Impact Of Target Audit Quality On The Likelihood Of Future Goodwill Impairment, Elizabeth Boyle
Dissertations
US Generally Accepted Accounting Principles (GAAP) require that in an acquisition, the purchaser must record a premium when the purchase price exceeds the fair value of the target’s identifiable net assets (both tangible and intangible). This premium lives on the balance sheet as an intangible asset called goodwill. Goodwill has an indefinite life, but over time it may become impaired due to overpayment of the original acquisition, unrealized synergies, changes in the business, legal issues, etc., and as a result, require a write-down. This impairment not only impacts the acquirer’s balance sheet but can also impact the market value of …
Privatization And Its Role In Reducing The Public Sector In The Balance Of Islam, Adnan Smadi
Privatization And Its Role In Reducing The Public Sector In The Balance Of Islam, Adnan Smadi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Privatization and its role in Shrinking the Government’s Sectors As Judged by Principles of Islam The study aims at explaining the attitude of Islam towards privatization in general, and its influence on shrinking the role of government's sectors in particular. The significance of this study lies in investigation the causes that have called the world, particularly the tird world, to follow the sector, which have raised from the faulty management of the local authorities, and its failure to guide the economy towards development at the estimated rate. The study has come of to the fact that the reason behind this …
Logical Darwinism In Strategic Objectives: An Experimental Study In The Jordanian Commercial Banking Industry, Abdul Sattar Al Sayyah
Logical Darwinism In Strategic Objectives: An Experimental Study In The Jordanian Commercial Banking Industry, Abdul Sattar Al Sayyah
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The theory of Organizational Power management is one of the modern and contemporary essential perspectives in analyzing, interpreting and predicting the strategic behavior at the micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- Coalitions) has been elected within the science of strategic management. And one main model has been formed; demonstrated the mechanism of the relationship between organizational Dar win and strategic objective. The study aims at answering conceptual and practical dilemmas through preparing theoretical ideas about the former and expressing the latter by model and five hypotheses. Data have been collected from 75 …
Analyze The Relationship Between Product Costing By Activity And Energy And Pricing Decisions, Hasan Zaki
Analyze The Relationship Between Product Costing By Activity And Energy And Pricing Decisions, Hasan Zaki
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Recently management accountants have focused attention on the appropriate treatment of costs associated with resources committed to support activities which do not vary proportionally to production once initial capacities have been set. In one typical case it is assumed that costs of committed resources will be incurred irrespective of actual usage and increasing initial capacities to accommodate unexpected demand involves penalties above normal costs. There are at least two important issues that arise in such a case : ( 1 ) how should costs of resources committed to , or subsequently required by , support activities enter into pricing and …
A Proposed Mathematical Model For Allocating Energy Costs And Joint Costs In Industrial Facilities In Light Of Agency Theory, Hasan Zaki
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing and incentives can be achieved through modification of the performance measures on which the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the optimal capacity cost allocation is a function only of budgeted volume when capacity can be used to product a single product. Analysis of a joint production …
The Extent Of Understanding And Use Of Accounting Information By Individual Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-Zubaidi
The Extent Of Understanding And Use Of Accounting Information By Individual Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-Zubaidi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The aim of this research is to investigate the effect of accounting information on the investor’s decision in Baghdad stock exchange. It also aims at determining the extent to which the investors rely on such information in making investment decisions in company’s shares. A sample of 46 investors was drawn and a questionnaire was used to gather the data of the study. The results of the study indicated that the investors understand the accounting information and realize its importance regardless of other information sources (non - financial) that might affect their decisions, especially stock advisory, market lists, magazines …
Explanation Of “Lamyaat Al-Arab” By Al-Muayyad Bin Abdul Latif Al-Naqjwani, Mahmoud Al-Amoudi
Explanation Of “Lamyaat Al-Arab” By Al-Muayyad Bin Abdul Latif Al-Naqjwani, Mahmoud Al-Amoudi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
This research investigates the book “SharhLameyet Al - arab” by Al moayed Bin Abdullatif Al - nagjawani It contains a biography of Al - shanfara. Interpretations of the poem are included. It explicates Al - nagjawani's approach of interpretation and investigation
The Demand For Money In Jordan: Evidence From Cointegrartion Analysis, Manhal Shotar
The Demand For Money In Jordan: Evidence From Cointegrartion Analysis, Manhal Shotar
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The goal of this paper is to investigate the money demand function in Jordan by employing the cointegration analysis proposed by Engle and Granger, and extended by Johansen. By using Johansen procedure the relative importance of each variable explaining the money demand function is identified. Generally it was found that all suggested variables are nonstationary. This consequently sheds some doubts on previous studies based on conventional methods of estimation. Also, the study found that there exists a long run relationship among money income and interest rate
Planning Budgets ... And Inflation Effects ... And Treatment, Muhammad Salim
Planning Budgets ... And Inflation Effects ... And Treatment, Muhammad Salim
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة " ( 1 ) ، وبما أن المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية. وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …
Agricultural Credits In Jordan : A Field Survey For Irbid District, Fawzi Al-Khatib
Agricultural Credits In Jordan : A Field Survey For Irbid District, Fawzi Al-Khatib
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
This study examines problems and obstacles facing agricultural credit in Jordan in general, and Irbid district in particular.A questionnaire was designed for this this purpose.The statistical results were analysed and the Five point Likert Scale was applied, Using the well-known ( SPSSX).The study suggests the creation of a new agricultural credit institution to replace the actual infective credit organizations.The study ends with recommendations and policy implications for desistion maker in Jordan.4
Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
USF Tampa Graduate Theses and Dissertations
The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …
Financial Accounting For Nonbusiness Majors, Andree Rathemacher
Financial Accounting For Nonbusiness Majors, Andree Rathemacher
Library Impact Statements
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Identifying Board Of Director Network Influence For Firm Characteristics, Aparna Gupta, Abena Owusu, Lei Zou
Identifying Board Of Director Network Influence For Firm Characteristics, Aparna Gupta, Abena Owusu, Lei Zou
Department of Accounting and Finance Faculty Scholarship and Creative Works
We utilize multiplex network analysis to evaluate the relationship between firms’ characteristics and board of director networks. Studying a sample of 384 board members of 20 largest US energy and utility firms, 10 from each sector, the firms are differentiated by a clustering analysis on their firm-level characteristics. The firms’ board member connections are represented in a multiplex network consisting of two layers, one for the board members’ direct connections and another for their indirect connections. Four additional sub-layers are identified for each major layer of the multiplex network to represent corporate, non-profit organization, education and government/military connections between the …
A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh
A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh
American Business Review
This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting …
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …