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Articles 6601 - 6630 of 40121
Full-Text Articles in Business
Measuring Customers’ Perception In Bancassurance Channel Using Psychometric Scale, Ranjit Singh, Mousumi Choudhury
Measuring Customers’ Perception In Bancassurance Channel Using Psychometric Scale, Ranjit Singh, Mousumi Choudhury
DLSU Business & Economics Review
The study attempts to investigate the customers’ perception towards bancassurance channel. Customers’ perception towards bancassurance is studied by considering six attributes, namely, compliance, tangible infrastructure, reliability, responsiveness, assurance, and empathy. The study is based on primary data collected using structured questionnaire from the customers buying life insurance policy of SBI Life through different branches of State Bank of India in Guwahati City of Assam. Cronbach’s alpha is used to test the reliability of the questionnaire. Other statistical tools like Mean, Standard Deviation, Kolmogorov-Smirnov, and Friedman test were used to arrive at suitable conclusion. The study finds that customers have favourable …
Financial Integration In Money Markets: Evidence From Saarc Region, Abdul Rafay, -- Fca, Saqib Farid
Financial Integration In Money Markets: Evidence From Saarc Region, Abdul Rafay, -- Fca, Saqib Farid
DLSU Business & Economics Review
The primary purpose of the study was to investigate the extent of financial integration between the four major money markets (Pakistan, India, Sri Lanka, and Bangladesh) in the SAARC region. To determine the association between these money markets, this study deployed variety of robust time series techniques such as JJ Co-integration Test, Granger Causality Test, Impulse Response Functions (IRF), and Variance Decomposition Analysis (VDC). Monthly data for the period 2007–2015 was utilized for the data analysis whereas Call Money rates and Interbank rates were used as proxies of money markets. The empirical findings confirmed the presence of long term relationship …
Independence Of Audit Ethical Decision Making Process: A Case Of Indonesia, Negina Kencono Putri, Wiwiek Rabiatul Adawiyah, Bambang Agus Pramuka
Independence Of Audit Ethical Decision Making Process: A Case Of Indonesia, Negina Kencono Putri, Wiwiek Rabiatul Adawiyah, Bambang Agus Pramuka
DLSU Business & Economics Review
This study aimed to test whether there is a change in the level of independence of auditors when they are exposed to some level of work pressure related to morality and ethics, in three levels of work pressure and the threat of litigation. The study used a quasi-experimental method design with Chi-square test and regression as statistics analysis which involved professional auditors in Indonesia. The results showed that the independence of auditors who become participants in this study was not affected, despite being faced with situations that threaten their continuity in getting future assignments from the client. The auditors were …
An Econometric History Of Philippine Trade: 1810–1899, Luisito C. Abueg
An Econometric History Of Philippine Trade: 1810–1899, Luisito C. Abueg
DLSU Business & Economics Review
An econometric “verification” of historical accounts of Philippine international trade and economic liberalization during the 19th century using econometric analysis to correlate historical accounts from official and other historical sources from Spanish era of Filipinas (majority of Luzon and Visayas trading centers). This paper also aims to assess macroeconomic trends and institutional analyses of Philippine colonial trade of the 19th century (with consequences to the 20th century Philippine economic development experience) using the perspective of econometric methodology.
Effects Of Affluence On Rising Household Carbon Emission In The Philippines: An Application Using Quantile Regression Approach, Moises Neil V. Seriño
Effects Of Affluence On Rising Household Carbon Emission In The Philippines: An Application Using Quantile Regression Approach, Moises Neil V. Seriño
DLSU Business & Economics Review
This study investigates whether rising affluence affects carbon emission differently by considering the distribution of households based on the level of emission. Whereas there are several empirical studies that examine this issue with mean based regression approach, limited studies have investigated the effect of affluence on the quantiles of household emission controlling for several household characteristics. Employing the methods of quantile regression, results show that rising affluence affects household emission differently. The effect is more pronounced among households in the upper emission quantile as compared to households in the lower emission quantile. This suggests that an increase in income translates …
Another Look At Demand-Side Digital Piracy, Andrea L. Santiago
Another Look At Demand-Side Digital Piracy, Andrea L. Santiago
DLSU Business & Economics Review
Technological improvements made it easier for individuals to download files for personal use. From one end, the clear message is that piracy is wrong and attention should be drawn to crushing piracy with education and disincentives. On the other end of the spectrum is the view that anything that can be accessed online is free. This paper encapsulates the major discussions on digital piracy thus far. It also looks at alternative ways to approach the debate so that more creative solutions can be developed without compromising on the basic principle that the creator of an idea or product deserves to …
The Effect Of Control Source And Control Framing On Employee Effort, Pinky Rusli
The Effect Of Control Source And Control Framing On Employee Effort, Pinky Rusli
Theses and Dissertations--Accountancy
Prior research suggests that controls can negatively impact the motivation of employees to exert effort and that the detrimental effects of controls depend on control source. That is, controls cause more adverse behavior when employees attribute the source of control implementation to their manager’s decision than when the source of control implementation is beyond their manager’s authority. This study uses experiments to investigate whether the behavioral effects of controls depend not only on control source, but also on control framing, by which managers can frame the control implementation either for monitoring or coordinating purposes. The study also suggests that the …
The Usefulness Of Climate Change Risk Disclosure: Evidence From Sec Fr-82, Chong Wang
The Usefulness Of Climate Change Risk Disclosure: Evidence From Sec Fr-82, Chong Wang
Theses and Dissertations--Accountancy
On February 8, 2010, the SEC issued an interpretive guidance, SEC FR-82, (guidance hereafter) and required public firms to disclose climate change risk in their 10-Ks. However, this guidance has been controversial. Using firm-year observations from the Russell 3000 Index, this paper shows the following findings regarding the usefulness of climate change risk disclosure. First, a review of the legislative process leading to the 2010 guidance suggests that institutional investors and Democratic politicians play a key role in lobbying the SEC to require the climate change disclosure. Second, firms with climate change risk disclosures have lower future return on assets, …
واقع الاقتصاد العراقي ومتطلبات اصلاحه, ثامر عبد العالي كاظم
واقع الاقتصاد العراقي ومتطلبات اصلاحه, ثامر عبد العالي كاظم
Muthanna Journal of Administrative and Economics Sciences
يعد العراق من الدول التي تعاني من تدهور كبير في معدلات النمو الاقتصادي الذي يمثل الهدف الرئيس لجميع الدول ، اذ لا يمكن تصور عملية التنمية بدون ان تكون هناك معدلات مرتفعة ومستمرة من النمو الاقتصادي ، والعراق يعتمد منذ امد بعيد وحتى اليوم على القطاع النفطي الذي يهيمن على نسبة كبيرة تتراوح بين 40 – 62 % من الناتج المحلي الاجمالي و 78 – 98 % من ايرادات الموازنة العامة للدولة وعلى ما نسبته 83 – 99 % من اجمالي الصادرات خلال المدة 2003 – 2014 ، تؤكد هذه البيانات وجود اختلالات بنيوية كبيرة جعلت الاقتصاد العراقي مرهون بتبعيته …
Determinants Of Cash Holding Of Listed Manufacturing Companies In The Indonesian Stock Exchange, Muhammad Arfan, Hasan Basri, Risma Handayani, M. Shabri Abd. Majid,, Heru Fahlevi, Azimah Dianah
Determinants Of Cash Holding Of Listed Manufacturing Companies In The Indonesian Stock Exchange, Muhammad Arfan, Hasan Basri, Risma Handayani, M. Shabri Abd. Majid,, Heru Fahlevi, Azimah Dianah
DLSU Business & Economics Review
This study is primarily aimed at identifying significant factors that affect the level of cash holding of 77 manufacturing companies listed in the Indonesian Stock Exchange for the period 2009 to 2013. Factors normally identified in the literature that affect cash holding, including the levels of growth opportunity, networking capital, and financial leverage of firms, are examined in the study. Other than these variables, this study also incorporated the profitability and capital expenditure of the firms as controlled variables. Out of 138 manufacturing companies, 77 companies were selected as sample of the study using the purposive sampling technique. Secondary data …
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede
Accounting Faculty Publications
Multinational firms frequently outsource the manufacturing of their products to factories in less- developed countries to take advantage of much lower labor costs. A tragic disaster occurred in Bangladesh in April 2013 when a clothing factory building collapsed, killing more than a thousand workers. Subsequently, textile companies in the U.S. and in Europe who outsource their manufacturing in Bangladesh had to decide whether to commit to better working conditions by signing one of two worker safety agreements (WSAs) born in the after-math of the tragedy. Although many firms signed one of these agreements, many more did not. This study explores …
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant
Electronic Theses and Dissertations
This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Electronic Theses and Dissertations
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …
Three Studies Examining Accountability In Auditing, Amy Donnelly
Three Studies Examining Accountability In Auditing, Amy Donnelly
Electronic Theses and Dissertations
This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …
Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng
Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng
Walden Dissertations and Doctoral Studies
Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this study was to investigate the relationships between corporate social responsibility, environmental policies, and community complaints, and the fiduciary responsibility to …
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku
Walden Dissertations and Doctoral Studies
Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by …
Case Analyses Of Standard Accounting Practices, Warren N. Ball
Case Analyses Of Standard Accounting Practices, Warren N. Ball
Honors Theses
The completion of this thesis is due mostly in thanks to ACCY 420, a class designed by the Patterson School of Accountancy and taught by Dr. Victoria Dickinson that gives accounting students a structured process for designing their theses on purposeful accounting topics. During my Junior and Senior years, there was a whirlwind of activity surrounding accounting students: accounting classes step into a new realm of difficulty, internship recruiting begins, and eventually my peers and I departed for multi-month internships. All of that activity left us with far less time to work on our theses than students in other academic …
A Compilation Of Accounting Title Studies, William K. Dossett
A Compilation Of Accounting Title Studies, William K. Dossett
Honors Theses
The purpose of this paper is to investigate a broad range of accounting topics and issues that are areas of complexity in the accounting profession. Through the course of a year in the independent study course, our class, led by Doctor Dickinson, delved into these topics to further our understanding of them. Each case covered a different topic, and, concerning the matter that we researched, we produced a report. Pertaining to each report, please consult the school archives for the Honors Accounting class for any necessary materials. After completing this thesis, our class has developed an understanding for these accounting …
Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo
Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo
Honors Theses
This thesis is comprised of a series of case studies covering various principles and standards of financial accounting. The thesis was created throughout a single academic year and the case studies are ordered to follow the basic elements of a balance sheet. These case studies include financial statement analysis, income and asset ratios, statement of cash flows, accounts receivable, revenue and inventory recognition, depreciation and fraud, GAAP standards compared to IFRS standards, debt, stockholders' equity, securities, revenue growth and regulatory issues, tax liabilities, and pensions and retirement plans. The purpose of this thesis format is to provide analysis for and …
A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr
A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr
Honors Theses
The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several …
Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst
Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst
Honors Theses
This thesis is a compilation of accounting problems in an exploration of core accounting principles. Each case is a unique illustration of one of these financial accounting concepts and is an application of the principles and procedures associated with it. Within each case there is an executive summary describing the situation outlined in the case, the most important procedures used to solve the problem, and the ultimate outcome of the case. Following the executive summary is an appendix in which many specific questions were addressed. Additionally, within the appendices are included many figures, including journal entries, calculations, comparisons, and financial …
Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall
Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall
Honors Theses
This paper is a compilation of several analyses of various accounting methods and practices. Each chapter takes a different area of accounting and uses a well-known company to explain the theory behind a specific method or area of accounting. Through reference to these companies, the paper attempts to simplify some complex accounting processes. The real business examples help illustrate these concepts in a reader friendly format. The goal of this paper is to convey basic accounting principles to those without prior knowledge in accounting, allowing them to grasp the main concepts and understand the theory behind the standards of this …
The Practical Application Of The United States Accounting Codification, Parker Durham
The Practical Application Of The United States Accounting Codification, Parker Durham
Honors Theses
The United States Accounting Standards Codification is the source of the Generally Accepted Accounting Principles, or GAAP, that all publically traded U.S. companies and many private companies adhere to. This thesis concerns the United States Accounting Codification and how it is applied to real-life scenarios derived from various business activities. These different scenarios were provided by Dr. Victoria Dickinson in a series of twelve different case studies and covered numerous areas of financial reporting. This thesis is the compilation of the solutions to those case studies and has been verified to be in accordance with Generally Accepted Accounting Principles. Numerous …
A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West
A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West
Honors Theses
This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …
Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer
Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer
Honors Theses
This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and …
Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara
Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara
Honors Theses
This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …
The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar
The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar
Honors Theses
This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …
Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake
Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake
Honors Theses
Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Internal Controls Possessed By Small Business Owners, Stephanie Weiss
Walden Dissertations and Doctoral Studies
On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study …
The Contributors, Marites Tiongco
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.