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Articles 811 - 840 of 39911
Full-Text Articles in Business
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
Walden Dissertations and Doctoral Studies
Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise, Jianyu Cheng
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise, Jianyu Cheng
Dissertations and Theses Collection (Open Access)
Amid regional economic integration and market competition, innovation has become a key driver for enterprises to gain competitive advantages and ensure sustainable development. As primary decision-makers in corporate strategy and resource allocation, chief executive officers (CEOs) impact the selection and implementation of innovation strategies through their financial and technical backgrounds, which influence their strategic cognition and risk preferences, leading to heterogeneous innovation behaviors. While existing research has examined the relationship between CEOs and corporate innovation, studies have inadequately explored CEOs’ diverse background characteristics, particularly the interaction between financial and technical backgrounds. Given the rising trend of CFOs and CTOs advancing …
Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu
Dissertations and Theses Collection (Open Access)
This dissertation investigates how Chinese listed companies respond strategically to negative performance gaps under different institutional environments defined by the Main Board and ChiNext Board of China’s capital market. Drawing on Performance Feedback Theory and New Institutional Theory, it explores whether and how listing board heterogeneity moderates the relation between performance shortfalls and corporate strategic transformation, and further examines the boundary effects of internal governance factors including ownership type, CEO power, and resource slack.
Using panel data of A-share listed companies from 2009 to 2019 obtained from the CSMAR database, this study employs multiple regression analysis and interaction modeling to …
The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan
Dissertations and Theses Collection (Open Access)
Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.
First, this study selects Company H as a representative case of …
From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen
Dissertations and Theses Collection (Open Access)
In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …
American Institute Of Accountants War Program, American Institute Of Accountants
American Institute Of Accountants War Program, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang
Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang
Research Collection School Of Accountancy
Product market advertising, while containing little new information, triggers spikes in investor attention. Using weekly advertising data, we find that sell-side analysts issue optimistic earnings forecasts in response to heavier advertising in the prior week. This effect is not driven by confounding earnings or product news. It is more pronounced for experienced analysts and analysts affiliated with brokerages relying solely on trading revenues. The optimistic forecast bias intensifies the impact of advertising on investor trades, especially on retail buying, of the underlying stock during the following week. Overall, analysts appear to issue optimistic forecasts to exploit retail investor attention spikes …
Robert Kuhn Mautz [Inducted 1978], American Accounting Association
Robert Kuhn Mautz [Inducted 1978], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian
Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon
Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon
Tax Adviser
No abstract provided.
Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr.
Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Don J. Summa
Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger
Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger
Tax Adviser
No abstract provided.
Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart
Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart
Tax Adviser
No abstract provided.
Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes
Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes
Tax Adviser
No abstract provided.
Using The Cash Method Of Tax Accounting, Paul Farber
Using The Cash Method Of Tax Accounting, Paul Farber
Tax Adviser
No abstract provided.
After-Death Estate Planning, Bernard Barnett
Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder
Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder
Tax Adviser
No abstract provided.
Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner
Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner
Tax Adviser
No abstract provided.
Conglomerates And Convertibles, Randolph W. Thrower
The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon
Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon
Tax Adviser
No abstract provided.
Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr.
Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Don J. Summa
Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger
Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger
Tax Adviser
No abstract provided.
After-Death Estate Planning, Bernard Barnett
Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder
Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder
Tax Adviser
No abstract provided.
Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner
Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner
Tax Adviser
No abstract provided.
Conglomerates And Convertibles, Randolph P. Thrower