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Articles 121 - 150 of 466
Full-Text Articles in Accounting
Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata
Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata
Journal of Accounting Auditing and Business
Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does …
The Effect Of Investor Sentiment On Earnings Management, Lin Chen
The Effect Of Investor Sentiment On Earnings Management, Lin Chen
Accounting Dissertations - Archive
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms’ engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms’ internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. …
The Effect Of Investor Sentiment On Earnings Management, Lin Chen
The Effect Of Investor Sentiment On Earnings Management, Lin Chen
Accounting Dissertations - Archive
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms’ engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms’ internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. …
Brokers And Dealers In Securities, August 1, 2020; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Brokers And Dealers In Securities, August 1, 2020; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett
Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett
Honors Theses
The following work is compiled from twelve cases assigned by Dr. Victoria Dickinson over the course of an academic year. The program used in creating this work was designed to enhance students’ professionalism and enhance their exposure to real world examples of accounting methods. Each case provided different outlooks on accounting standards and provided the opportunity to examine specific issues regarding financial statements. Public accountants face a wide variety of problems when working with clients; learning from real world situations, students are able to create a better understanding of what challenges may await them in their future careers. By the …
Financial Accounting Topics: Cases And Analysis, Charles Boatright
Financial Accounting Topics: Cases And Analysis, Charles Boatright
Honors Theses
This thesis consists of twelve individual case studies that analyze issues and topics related to the current financial accounting landscape. These cases take a practical and professional look at financial accounting the real current world, using technical understanding that has been gained throughout the coursework of the Bachelors of Accountancy major as well as professional skepticism and judgement to assess the situations. All of these cases were facilitated by the Patterson School of Accountancy over a year long period. These cases pertain to recent accounting changes such as pensions, the financial implications of recent scandals such as the BP oil …
Announcing The 2020 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Announcing The 2020 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu
Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu
Research Collection School Of Accountancy
Using an unsupervised machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms tweet more financial information around significantly negative or positive earnings announcements or accounting filings. Specifically, we observe a symmetric U-shaped relation between the number of financial tweets and the materiality of accounting information events. This relation is consistent with the theoretical prediction in Hummel et al. (2018) which assumes that managers are sensitive to their firm’s fundamental value. We document that this relation also holds for hyperlink usage in tweets about financial information around important events, …
The Effects Of Mifid Ii On Sell-Side Analysts, Buy-Side Analysts, And Firms, Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang, Rucsandra Moldovan
The Effects Of Mifid Ii On Sell-Side Analysts, Buy-Side Analysts, And Firms, Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang, Rucsandra Moldovan
Research Collection School Of Accountancy
This paper provides early but broad empirical evidence on MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. Employing difference-in-differences matched-sample research designs with firm fixed effects, we find a decrease in the number of sell-side analysts covering European firms after MiFID II implementation, particularly for firms that are less important to the sell-side. However, research quality improves; specifically, individual analyst forecasts are more accurate and stock recommendations garner greater market reactions. In addition, sell-side analysts seem to cater more to the buy-side after MiFID II by providing industry recommendations along with …
Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi
Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi
Research Collection School Of Accountancy
Using an international sample of firms from 28 countries, we document that there exists a negative relationship between political connections and the informativeness of stock price, as measured by idiosyncratic volatility (IV). This finding is robust to alternative regression specifications, sub-samples analyses, and concerns related to endogeneity. A more detailed analysis shows that out of the different types of possible connections, the connectedness of the owners is the primary driver of this result. Further, the negative association is only significant for firms in countries characterized by low institutional quality (corrupted countries, countries with low access to external equity markets, and …
Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross-Country Study, Chu Yeong Lim, Gary Pan, Kevin Ow Yong
Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross-Country Study, Chu Yeong Lim, Gary Pan, Kevin Ow Yong
Research Collection School Of Accountancy
Prior research suggests there are significant differences in how investors perceive the reliability of fair values. An unaddressed question in this stream of research is whether cross-country differences in institutional factors can mediate differences in reliability for the fair value hierarchy measurements. We contribute to the research on fair value accounting by examining the impact of institutional factors toward the perceived reliability of fair value measurements in an international context. Based on an international sample of banks across twenty different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level …
Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy
Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy
Research Collection School Of Accountancy
The author reported on COVID-19 in accounting education in Singapore. As part of this compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be …
The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani
The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani
Journal of Accounting Auditing and Business
Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has …
The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati
The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati
Journal of Accounting Auditing and Business
The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund …
A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow
A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow
Honors Theses
The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors …
The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia
The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia
Journal of Accounting Auditing and Business
Lately, the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable …
The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah
The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah
Journal of Accounting Auditing and Business
Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists …
Specialization: Do Your Job Well Helping Students Who Are Considering A Career In Programming Know How To Invest Their Time., Scott Pulley
Specialization: Do Your Job Well Helping Students Who Are Considering A Career In Programming Know How To Invest Their Time., Scott Pulley
Marriott Student Review
The article examines the effects of specialization on the hiring process for undergraduates studying programming whether in information systems or computer science.
Lgbt+ Discrimination In The Workplace, Rachel Winters
Lgbt+ Discrimination In The Workplace, Rachel Winters
Marriott Student Review
Although nearly everyone has faced some kind of unfair treatment in the workplace, members of the LGBT community often deal with much worse treatment—to the point of discrimination. After learning about the benefits of anti-discrimination policies for your employees and the company, you will realize that there is no reason you shouldn't—and every reason you should—implement LGBT-supportive policies at your company. The benefits include increase profitability, productiveness, work satisfaction, and employee retention.
An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo
An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri …
J. L. Roark Estate Funeral Registers, 1893-1908 (Mss 701), Manuscripts & Folklife Archives
J. L. Roark Estate Funeral Registers, 1893-1908 (Mss 701), Manuscripts & Folklife Archives
Genealogical Records
Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1893 to 1908.
J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives
J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives
Genealogical Records
Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1908-1918.
Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
Marriott Student Review
Brainstorming solutions as a group is a great idea, but often falls prey to groupthink, in which group members agree to the first idea that is presented to avoid conflict. Groupthink can be avoided using specific phases during the brainstorming process: divergence and convergence.
What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies
What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies
Business Publications
While the world was on lock down, human beings started craving for green spaces. As they walked amidst the trees, trees began to talk to them. The surprising truth then emerged: There were actually secrets to be shared by the forest. This essay reflects on the teachings offered by nature(s) during the pandemic. Based on a personal encounter with a river, it caresses the relationships that have connected humans to non-humans over time and that have led to make this confinement both a unique and universal experience. It suggests embracing relational accounting, the expression of our relationships with each other …
The Growing Importance Of Customer Experience, Cassidy Jones
The Growing Importance Of Customer Experience, Cassidy Jones
Marriott Student Review
In order to retain and satisfy customers, the modern business must refine it's customer experience (CX). Good CX occurs when a company focuses on the needs of its customers as individuals, allowing each person to have a positive experience. This dedication to the customer is rewarded through positive reviews and continued success.
Millionaire Secrets, Jonathan Chia
Millionaire Secrets, Jonathan Chia
Marriott Student Review
Many people want to be rich, but don't know how real millionaires manage to amass wealth. In order to become rich, many people live extremely frugally, actively invest their net worth in a variety of places, and maintain an attitude of carefully planned perseverance in their busy and risk-filled careers. Every person who strives to do these things is on the path to become a millionaire themselves.
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Marriott Student Review
Waking up in the morning is difficult. The Sleep Review reported that 57% of Americans hit the snooze button and stay in bed for at least five extra minutes a day. If we struggle to motivate ourselves, how do we even begin to understand how to motivate others? Many businesses have resorted to placing large amounts of money into building fun and interactive break rooms, providing unlimited snacks and drinks, and even offering unlimited vacation days. Read this article to find out why companies should ditch the new, “innovative” way of motivating employees and turn to intrinsic motivators instead.
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
LSU Doctoral Dissertations
In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …