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Social and Behavioral Sciences
Singapore Management University
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- Singapore (5)
- Accounting analytics (2)
- Altman Z-Score (2)
- Corporate Performance (2)
- Experiential learning (2)
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- Financial Health (2)
- Financial reporting quality (2)
- Manufacturing (2)
- Project-based learning (2)
- Return on Equity (2)
- Audit committee (1)
- Bonding hypothesis (1)
- China (1)
- Chinese Firms (1)
- Chinese firms (1)
- Corporate governance (1)
- Cross-listings (1)
- Expertise (1)
- Financial reports (1)
- Financial statements (1)
- Frauds (1)
- IPOs (1)
- IT plan (1)
- Independence (1)
- India (1)
- Information Asymmetry (1)
- Information and communications technology (1)
- Investor confidence (1)
- Lemons market (1)
- Overlapping membership (1)
Articles 1 - 11 of 11
Full-Text Articles in Business
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Research Collection School Of Accountancy
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving …
Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao
Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao
Research Collection School Of Accountancy
In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We also find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of the RM process is associated with poor financial reporting quality only in firms from China, where legal enforcement and investor protection are weak. In …
Market Failure And Reemergence: A Study Of Chinese Firms Listed In The Us., Hai Lu, Hai Lu, Wei Luo
Market Failure And Reemergence: A Study Of Chinese Firms Listed In The Us., Hai Lu, Hai Lu, Wei Luo
Research Collection School Of Accountancy
Our study documents a “Lemons” market failure of Chinese firms listed in the US in 2011 and a subsequent rebound by 2013. Our tests reveal that there was little difference in ex ante observable characteristics of fraudulent and non-fraudulent Chinese firms listed in the US prior to 2011 while entrepreneurs appear to have known their type. We document substantial costs of dishonesty and the failure of traditional market signaling mechanisms such as auditor or underwriter quality. We also show a return of Chinese firms after US and Chinese regulatory intervention in 2013 although this intervention was insufficient to fundamentally change …
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
Research Collection School Of Accountancy
The objective of financial reporting is to provide financial information that is useful to existing and potential investors, lenders and other creditors (IASB’s Conceptual Framework ED/2015/3). General purpose financial reports provide information about the financial position of a reporting entity, as well as information about the effects of transactions and other events that will change a reporting entity’s economic resources and claims (para 1.12 ED/2015/3). Investor confidence and trust in the financial statements is a crucial component for financial markets to function smoothly. This report presents the attitudes and concerns of over 700 respondents toward fair value accounting. The survey …
Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan
Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Research Collection School Of Accountancy
With a population of 5.4 million and land area of 718 square kilometres, 94 percent of Singapore’s population live in high-rise apartments, of which, 82 percent dwell in public housing. As an ultra-dense city-state, effective and innovative urban development is a social and economic imperative intricately intertwined with Singapore’s competitiveness and quality of life. Harnessing information and communications technology (ICT) is not only essential to achieving this, but also serves as a template for answering some of the global challenges faced by urban centres around the world–particularly in regard to economic development, social cohesion, better city administration and infrastructure management.
Financial Health And Corporate Performance: A Comparison Of Manufacturing Companies In China And India, See Liang Foo, Shaakalya Pathak
Financial Health And Corporate Performance: A Comparison Of Manufacturing Companies In China And India, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
The People’s Republic of China (China) and India are two leading economies in Asia Pacific. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in these two markets. A linear regression was conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a fourteen-year period are also analysed. The analysis covers the period from 2000 to 2013 (inclusive) and yielded a statistically positive correlation between ROE and the Z-Score for both …
Financial Health And Corporate Performance Of Listed Manufacturing Companies In South Korea And Taiwan: A Comparative Study Of The Two Asian Tigers, See Liang Foo, Shaakalya Pathak
Financial Health And Corporate Performance Of Listed Manufacturing Companies In South Korea And Taiwan: A Comparative Study Of The Two Asian Tigers, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
South Korea and Taiwan are two leading economies in Asia Pacific. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in these two markets. A linear regression was conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a fourteen-year period are also analyzed. The analysis covers the period from 2000 to 2013(inclusive) and yielded a statistically positive correlation between ROE and the Z-Score for both markets. South Korea and Taiwan …
Six Tax Reforms For 2016, Yee Loong Sum
Six Tax Reforms For 2016, Yee Loong Sum
Research Collection School Of Accountancy
Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.
What Does Your Workplace Say About Your Company Culture?, Clarence Goh
What Does Your Workplace Say About Your Company Culture?, Clarence Goh
Research Collection School Of Accountancy
Disengagementin the workplace can create toxic environments – research has linked suchdisengagement with decreased client interactions and reduced collaborativeperformance, increased absenteeism, and a rise in workplace harassment. Arecent State of the American Workplace study conducted byGallup estimated that active disengagement in the workplace costs the UnitedStates between US$450 billion and US$550 billion annually.