Accounting Commons^™

Sustainable Entrepreneurship In Response To Grand Challenges: What Do We Know And How Do We Move Forward?, Eula Bianca Villar, Francesc Miralles

DLSU Business & Economics Review

The role of sustainability is gaining ground in management and entrepreneurship research especially in the midst of increasing exposure of the society to grand challenges. This paper provides a narrative review of the concept of sustainable entrepreneurship (SE) and juxtaposes it with the concept of grand challenge. The narrative review in turn surfaces a potential framework on how the discourse in both areas can be converged. The framework proposes how grand challenges can be integrated as a critical component in the SE literature. In turn, this paper seeks to inform future conversations on SE both in the theoretical and applied …

Motives Of Entrepreneurs In Entering The Informal Economy Using The Global Entrepreneurship Monitor (Gem) Data, Emilina R. Sarreal

DLSU Business & Economics Review

The GEM 2013 Adult Population Survey (APS) conducted in the Philippines revealed that out of the 677 owner- manager respondents, 293 or 43% had not registered their business with the Department of Trade and Industry (DTI), which

handles business name registration as the initial step for entering the formal economy. According to the Department of Labor and Employment’s (DOLE) 2016 report (as cited by Pasion, 2017), the informal sector employs 15.6 million of the Filipino workers which comprise 38% of the total working population. This implies that a large number of informal entrepreneurs employ these people to help them run …

Adidas: A Strategic Audit, Rebekah Birch

Honors Program: Senior Projects (Public)

Adidas is a leader of today’s sportswear industry with its core competencies being footwear and apparel. Adidas employs various strategies to remain competitive in the industry against powerful companies including Nike and Under Armour. The industry is strongly defined by the high levels of competitive rivalry, among other forces. Adidas is directly affected by various factors in their external environment including political, economic, social, technological and environmental factors. It also has various opportunities and threats that affect its external environment and help determine the company’s success. Adidas’s internal environment explains the basis of their strategic decisions and why certain aspects …

Information Sharing Between Mutual Funds And Auditors, Ole-Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue

Research Collection School Of Accountancy

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using detailed hand-collected data from the Chinese market and employing levels, changes, and PSM analyses, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with …

An Analysis Of Z-Scores And Performance: Manufacturing Companies In Hong Kong, S.L. Foo, Shaakalya Pathak

Research Collection School Of Accountancy

Hong Kong is a key leading economy in the Asia Pacific region. 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 this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. Hong …

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay

Research Collection School Of Computing and Information Systems

This research article explores a text analyticsapproach to assess the prominence of corporate social responsibility in 554Singapore-listed firms through a content analysis of the news. Instead ofrelying on publications by the firms, third-party news coverage is used toreduce potential biases due to over-reporting. A dataset of news articles onthe included firms published during fiscal years 2015 and 2016 is crawled, andthe articles’ content is parsed to search for information related to corporatesocial responsibility. Graph theory is subsequently used to create acollaborative network of listed firms’ corporate social responsibilityactivities. The results highlight a more automated and scalable means ofassessing the prominence …

دراسة تأثير اليات الادارة الرشيدة لتقنية المعلومات في الاداء التنظيمي ذو الوجهة المعتمدة على تقنية المعلومات, عبد العظيم دريفش جبار الزيادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

اثر تنوع المحفظة الاستثمارية في تقليل المخاطر المالية دراسة تحليلية في عينة من الشركات الصناعية العراقية, سعد مجيد الجنابي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور الانغماس الوظيفي في تفسير العلاقة بين موارد الوظيفة وجودة الخدمة المصرفية دراسة تحليلية لآراء عينة من العاملين في المصارف التجارية الحكومية في محافظة المثنى, عامر علي حسين العطوي, زينه فالح حميد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

الجودة الشاملة ودورها في تحسين الاداء التشغيلي للعاملين 2017 – 2018, قاسم محمد العنزي, حسنين حسين هاتف

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور نظم المعلومات الضريبية في حصر المكلفين الخاضعين للضريبة دراسة تطبيقية في الهيئة العامة للضرائب, انور عباس ناصر, عبد الامير زامل لطيف, حسن نايف ملاخ

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تقييم المصارف التجارية وفق نموذج Camels بأسلوب مقارن بحث تطبيقي على عينة من المصارف الاهلية التجارية, محمد محمود الطائي, حسام عباس علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور صناديق الثروة السيادية في دعم الموازنة العامة لبلدان نفطية مختارة (النرويج ، الجزائر), عقيل حميد جابر الحلو, زينب شاكر جبير

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تخفيض كلفة الخدمة المصرفية وتحسين تسعيرها تطويرها بأستعمال تقنية الكلفة المستهدفة بحث تطبيقي في مصرف الرشيد الادارة العامة وبعض فروعه, امتثال رشيد بجاي الطائي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور التخصص المهني للتدقيق في زيادة موثوقية المعلومات المحاسبية في الشركات العراقية دراسة استطلاعية في عينة من المصارف وشركات الاستثمار العراقية, عزيز محمد عزيز, عقيل جابر كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

اثر المجالات المعرفية Pmbok في جودة المشروع دراسة ميدانية لآراء عينة من العاملين في المشاريع الانشائية التابعة لوزارة الاعمار والاسكان في محافظة ذي قار, قاسم نايف المحياوي, دعاء حسين نعيم الوائلي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تأثير اليات التعلم التنظيمي في تعزيز الرشاقة الاستراتيجية بحث استطلاعي لآراء عينة من القيادات العليا في المصارف الاهلية لمحافظات الفرات الاوسط, جواد محسن راضي, مثنى توفيق عبد الحسن الموسوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

اثر نافذة بيع العملة الاجنبية على سعر الصرف في العراق للمدة 2004-2016, صباح رحيم مهدي, امل عبد الحسن

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

السيولة المصرفية واثرها على البطالة في العراق للمدة 2004- 2016, غسان طارق ظاهر, سلام هاشم محمد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

الرقابة على المشاريع الاستثمارية ودورها في اصدار التقارير الثلاثية بحث تطبيقي على عينة من المشاريع الاستثمارية في المحافظات, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور المعرفة الضمنية في تحسين جودة التدقيق دراسة تطبيقية في اقسام التدقيق والرقابة لكليات جامعة القاسية, بيداء فاضل جاسم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Effective Tax Rates For Multinational And Domestic Corporations: A Closer Examination, Allen Lee Ryan

LSU Doctoral Dissertations

This study investigates the differences in effective tax rates between U.S. multinational corporations and U.S. domestic corporations during the past 30 years. In a recent article published in the Journal of Financial Economics, Dyreng et al. (2017) found that cash effective tax rates for U.S. multinational and U.S. domestic corporations have been declining since 1988. The authors also found that multinational corporations show a higher cash effective tax rate when compared to domestic corporations. Using federal and state effective tax rates, I first examine the difference between these tax rates for multinational and domestic corporations. I find mixed results …

Are Transfer Pricing Disclosures Related To Tax Reporting Transparency? The Impact Of Auditor-Provided Transfer Pricing Services, Stephanie Y. Walton

USF Tampa Graduate Theses and Dissertations

In this study I investigate whether managers’ voluntary disclosure of transfer pricing information in the 10-K is related to firms’ tax reporting transparency. Transfer pricing disclosures could be used to convey managers’ private information about risks and uncertainties underlying firms’ transfer pricing activities or alternatively be used to discount or disclaim these risks. Using several common proxies for tax reporting transparency, I find evidence that transfer pricing disclosures are generally associated with lower tax transparency, suggesting that these disclosures may be primarily opportunistic. However, when firms use their auditor for transfer pricing services, I find that these transfer pricing disclosures …

Auditing Standards Board (Asb) Meeting Highlights March 8, 2019 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), March 8, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard Lauricella, Frank J. Aquilino

Department of Accounting and Finance Faculty Scholarship and Creative Works

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin

Research Collection School Of Accountancy

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …

Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne

Research Collection School Of Accountancy

This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …