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2017

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Articles 421 - 432 of 432

Full-Text Articles in Accounting

Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul Jan 2017

Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul

Chulalongkorn University Theses and Dissertations (Chula ETD)

Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …

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The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul Jan 2017

The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …

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Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul Jan 2017

Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul

Chulalongkorn University Theses and Dissertations (Chula ETD)

Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …

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Is The Us Unique? International Evidence On The Aggregate Earnings-Returns Association, Lindsey Gallo, Rebecca Hann, Congcong Li, Viktoriya Zotova Jan 2017

Is The Us Unique? International Evidence On The Aggregate Earnings-Returns Association, Lindsey Gallo, Rebecca Hann, Congcong Li, Viktoriya Zotova

Research Collection School Of Accountancy

We exploit differences in institutional and macroeconomic environments to shed light on what drives variation in the aggregate earnings-returns relation over time within the U.S. and across countries. We find that both intertemporal and cross-country variation in the aggregate earnings-returns association are driven primarily by two factors, namely, the monetary policy news conveyed in aggregate earnings and the market reaction to that news, which suggest that the strength of the discount rate news channel plays an important role in explaining the aggregate earnings-returns relation both within and outside of the U.S. We further find that institutional characteristics have a significant …

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Designing An Accounting Analytics Course Using Experiential Learning Approach, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan Jan 2017

Designing An Accounting Analytics Course Using Experiential Learning Approach, 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. …

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Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr Jan 2017

Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr

Theses and Dissertations

This study investigates the extent to which sell-side analysts make full use of available financial and nonfinancial information signals in formulating stock recommendations. Prior research shows that investors rely strongly on sell-side analysts’ recommendations and that sell-side analysts pay considerable attention to nonfinancial measures in making their decisions. However, prior research has primarily focused on the mere presence of nonfinancial measures and not the extent to which the direction of such measures (i.e. favorability) is associated with firm value, or assessed the extent to which any interaction between financial measures and the direction of nonfinancial measures may influence analysts in …

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Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao Jan 2017

Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao

Theses and Dissertations

This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing …

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Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede Jan 2017

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 …

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Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence Jan 2017

Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence

Faculty Publications

We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be ‘‘discretionary’’ versus ‘‘nondiscretionary’’ and whether it is assumed to be ‘‘helpful’’ versus ‘‘harmful.’’ The literature to date has been largely descriptive, with limited focus on causality, and we argue that there are substantial opportunities for research that better isolate the discretionary components of textual disclosure, as well as identifying specific contexts in which …

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Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak Jan 2017

Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak

Theses and Dissertations (Comprehensive)

In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater …

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The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel Jan 2017

The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel

Faculty Publications

In this paper, we investigate the consequences that auditors and their clients face when earnings announced in an unaudited earnings release are subsequently revised, presumably as a result of year-end audit procedures, so that earnings as reported in the 10-K differ from earnings as previously announced. Specifically, we examine whether the likelihood of an auditor ‘losing the client’ is greater following such revisions, and whether the likelihood of dismissal is influenced by revisions that more negatively impact earnings, that cause the client to miss important earnings benchmarks, by greater local auditor competition, or by auditor characteristics. We also examine audit …

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A Quantitative Examination Of The Relationship Between Age, Gender, And Burnout In Public Accounting Professionals In A United States National Firm, Jamie Stowe Jan 2017

A Quantitative Examination Of The Relationship Between Age, Gender, And Burnout In Public Accounting Professionals In A United States National Firm, Jamie Stowe

Doctoral Dissertations and Projects

Scholars and practitioners agree burnout is a significant problem plaguing the public accounting industry. Burnout is a condition that results from long periods of excessive strain on personal resources, and is often found in public accounting professionals due to the high stress and deadline-driven environment. As the causes for burnout are better understood, the focus has turned to why some individuals are more likely to burnout than others. Identifying who has a tendency to burnout can only help in the quest for solutions. The purpose of this correlational quantitative study was to test the theoretical framework of Maslach and Jackson …

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