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2022

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Full-Text Articles in Accounting

Organizational Capabilities And Their Role In Enhancing Of The Organizational Immune System Analytical Study In The Iraqi Insurance Company, Jinan Jinan Shihab Ahmed Mar 2022

Organizational Capabilities And Their Role In Enhancing Of The Organizational Immune System Analytical Study In The Iraqi Insurance Company, Jinan Jinan Shihab Ahmed

Muthanna Journal of Administrative and Economics Sciences

Purpose of study: The effectiveness of organizational capabilities as a method for enhancing the functioning of the organizational immune system was investigated in this research. Methodology: A field research was carried out at an Iraqi insurance business with (150) personnel. This study was utilized to evaluate and answer all of the research questions using a quantitative method. Then, using hierarchical regression analysis with SPSS as an analysis tool, hypotheses for direct effects are tested(127) surveys valid for analysis. Result: According to the findings, there is a link between organizational capabilities and organizational immune system functions in the research community. Recommendations: …


Investigating The Relationship Between Exchange Rate And Stock Price ( Case Study: Iran), Wafaa Ibraheem Askar, Fatima Musshab Laftah, Hussain Bresam Habib Mar 2022

Investigating The Relationship Between Exchange Rate And Stock Price ( Case Study: Iran), Wafaa Ibraheem Askar, Fatima Musshab Laftah, Hussain Bresam Habib

Muthanna Journal of Administrative and Economics Sciences

Developing countries such as Iran have a high degree of instability in their macroeconomic variables. In these countries, exchange rates, stock prices, and other significant macro variables are fluctuating compared with advanced and industrial economies, and in turn, this creates an unstable environment for investors. Therefore, to guarantee long-term economic growth, it is necessary to analyze the capital market and the key factors affecting the stock price index, such as the exchange rate and its uncertainty. This study investigates the statistical relationship between exchange rate and stock prices. Accordingly, this study utilizes data on the exchange rate and the price …


تحليل العلاقة بين نظم المناعة التنظيمية والنجاح الاستراتيجي للمصارف الحكومية والخاصة العاملة في العراق, سلام جاسم حمود العارضي, حسين صكبان حسن Mar 2022

تحليل العلاقة بين نظم المناعة التنظيمية والنجاح الاستراتيجي للمصارف الحكومية والخاصة العاملة في العراق, سلام جاسم حمود العارضي, حسين صكبان حسن

Muthanna Journal of Administrative and Economics Sciences

من اجل بيان وتحليل العلاقة بين نظم المناعة التنظيمية والنجاح الاستراتيجي للمصارف عينة البحث فقد انطلق البحث بهدف الحصول على اجابة للسؤال التالي : هل لابعاد نظم المناعة التنظيمية (التعلم التنظيمي , الذاكرة التنظيمية , الحمض النووي التنظيمي) اثر في النجاح الاستراتيجي ؟ وانطلق البحث من فرضية رئيسية تفيد بوجود علاقة تأثير ذات دلالة احصائية بين متغير نظم المناعة التنظيمية بابعاده ومتغير النجاح الاستراتيجية , بعد الفرضية اتبع البحث الحالي المنهج التحليلي الوصفي لاختبار وتحليل نتائج البحث من خلال استمارة الاستبيان التي وزعت على (230) متخذ قرار في المصارف الحكومية والاهلية عينة البحث تم استرداد (221) استبانة منها وكان الصالح …


مدى فاعلية الودائع لدى مصرف المتحد للاستثمار في دعم القروض المدفوعة للمدة 2005-2019, حيدر حسين عذافة, ساجدين فرج شوكة Mar 2022

مدى فاعلية الودائع لدى مصرف المتحد للاستثمار في دعم القروض المدفوعة للمدة 2005-2019, حيدر حسين عذافة, ساجدين فرج شوكة

Muthanna Journal of Administrative and Economics Sciences

يعتمد المصرف في ممارسة انشطته الاقتصادية المختلفة على الاموال الفائضة لدى الجمهور, الشركات ومؤسسات الدولة المختلفة كما تعد الودائع المصرفية من ابرز مصادر التمويل الخارجية للمصرف, والتي تشكل المصدر الرئيس لأموال المصرف كما يستمد المصرف اهميته من الناحية الاقتصادية لكونها اجهزة قادرة على رؤوس الاموال الفائضة لدى المودعين.


The Impact Of Audit Systems Methods On Cash Management And The Distribution Of Profits For Companies Listed In The Iraqi Stock Exchange, Mohammed Hossein Setayesh, Salwan Kadhim Ojah, Safa Eltayf Abdlamer, Mohammed Hasan Sabbar Mar 2022

The Impact Of Audit Systems Methods On Cash Management And The Distribution Of Profits For Companies Listed In The Iraqi Stock Exchange, Mohammed Hossein Setayesh, Salwan Kadhim Ojah, Safa Eltayf Abdlamer, Mohammed Hasan Sabbar

Muthanna Journal of Administrative and Economics Sciences

the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period …


The Comprehensive Quality Review And Its Impact On Achieving Sustainable Development, El-Tyeib Hamid Edresmus, Mohammad Saeed Mohammad Ali, Afra Al-Fadil Mohamed Osmanc Mar 2022

The Comprehensive Quality Review And Its Impact On Achieving Sustainable Development, El-Tyeib Hamid Edresmus, Mohammad Saeed Mohammad Ali, Afra Al-Fadil Mohamed Osmanc

Muthanna Journal of Administrative and Economics Sciences

The study deals with the role of quality audit in achieving sustainable development, and the problem of the study was to know the extent of the contribution of quality audit to achieving sustainable development. The most important of them is that sustainable development works to promote the use of high-quality technical means to achieve more compatible with the environment. The study recommended holding conferences and seminars to exchange views and focus on topics and developments that can contribute to activating the quality of auditing in creating a better society by contributing to improving and supporting areas of sustainable development.


مؤشرات المديونية الخارجية للعراق ما بعد عام 2003 وفق رؤى صندوق النقد الدولي والبنك الدولي (دراسة تحليلية), عبدالكريم جابر شنجار العيساوي, مروة رزاق سعود الزيادي Mar 2022

مؤشرات المديونية الخارجية للعراق ما بعد عام 2003 وفق رؤى صندوق النقد الدولي والبنك الدولي (دراسة تحليلية), عبدالكريم جابر شنجار العيساوي, مروة رزاق سعود الزيادي

Muthanna Journal of Administrative and Economics Sciences

في ظل الصدمات الاقتصادية التي يتعرض لها الاقتصاد العراقي نتيجة تدني الإيرادات النفطية ، أخذت الحكومة الاتحادية نهج اللجوء إلى الاقتراض الخارجي أولاً وفيما بعد القروض الداخلية لسد العجز في موازنتها الاتحادية، و يجمع الكثير من المهتمين في الشأن الاقتصادي مخاطر تلك القروض على أداء الاقتصاد العراقي ، حينما تصل مؤشرات أعباء الديون العتبات الخطيرة فيما يتعلق بمؤشرات القدرة على الدفع أو السيولة، ويتناول البحث مستوى هذه المؤشرات وفق تلك العتبات التي وضعها كل من البنك الدولي ومؤسسة التنمية الأولية التابعة له وصندوق النقد الدولي ، وتم ذلك على مستوى القروض الخارجية والداخلية والدين العام ، وقد تبين أن العراق …


أبعاد المشاركة بالمعرفة ودورها في تطوير المسار الوظيفي دراسة استطلاعية لآراء عينة من العاملين في مستشفى السلام التعليمي, نبال يونس محمد, عادل عبدالله عزيز Mar 2022

أبعاد المشاركة بالمعرفة ودورها في تطوير المسار الوظيفي دراسة استطلاعية لآراء عينة من العاملين في مستشفى السلام التعليمي, نبال يونس محمد, عادل عبدالله عزيز

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان دور أبعاد المشاركة بالمعرفة في تطوير المسار الوظيفي لدى عينة من العاملين في مستشفى السلام التعليمي، إذ تم توزيع (100) استمارة استبانة وتم تحليل البيانات باستخدام برنامج (SPSS) واختبار فرضيات البحث، وتوصل البحث الى وجود علاقة ارتباط معنوية بين أبعاد المشاركة بالمعرفة وتطوير المسار الوظيفي، “ومن أهم الاستنتاجات التي توصل اليها البحث تعمل المشاركة بالمعرفة على تنسيق أنشطة المنظمة المختلفة بإتجاه تحقيق أهدافها”، وتعزيز قدرتها على الاحتفاظ بالأداء الوظيفي للفرد وتحسين وتطوير مسارهِ الوظيفي المعتمد على الخبرة والمعرفة وتكوين قيمة لأعمال المنظمة عبر المشاركة بالمعرفة بين العاملين، “وقدم البحث مقترحات منها ضرورة تبني المشاركة بالمعرفة كوسيلة …


أثر الانفاق العسكري على الأداء المالي في العراق للمدة 2003 -2020, وضاح رحيم راهي Mar 2022

أثر الانفاق العسكري على الأداء المالي في العراق للمدة 2003 -2020, وضاح رحيم راهي

Muthanna Journal of Administrative and Economics Sciences

نظراً لأهمية موضوع النفقات العامة وما لها من دور في رفد التنمية الاقتصادية ونتيجة للحروب المتكررة على العراق ، كان لزيادة الانفاق العسكري اثر سلبي على أداء السياسة المالية للاقتصاد العراقي ، لذا حاول الباحثين التركيز على هذا الموضوع للوصول الى الية تجعل من الزيادات المتكررة للانفاق العسكري اقل وطئه على الأداء المالي وذلك بالاعتماد على التجارب الدولية في هذا المجال وما لها من دور في تحويل عملية الانفاق على المجلات العسكرية ذات مردود اقتصادي يجعل من عملية التنمية الاقتصادية مستندين الى نتائج التجارب الدولية ذات الصلة بالموضوع ، وتوصل الباحثين الى ان زيادة الانفاق العام وعلى وجه الخصوص الانفاق …


The Effect Of Environmental Accounting As A Transparency Method The Governance On Financial Results And Improvement Of The Value Of Economic Units, Amel Merzah Sakhil, Ali Razzaq Ali, Shaymaa Nihro Jabal Mar 2022

The Effect Of Environmental Accounting As A Transparency Method The Governance On Financial Results And Improvement Of The Value Of Economic Units, Amel Merzah Sakhil, Ali Razzaq Ali, Shaymaa Nihro Jabal

Muthanna Journal of Administrative and Economics Sciences

The goal of this analysis is to investigate and assess the impact of governance structures on the disclosure of environmental accounting on financial results and firm valuation. The research was carried out on companies listed on the Iraq Stock Exchange in the hospitality sub-sector for the duration of 2015–2019. Sampling is achieved by purposeful sampling. Path analysis and moderated regression analysis are the analysis techniques utilized (MRA). The findings of the direct impact test analysis indicate that the structures of corporate governance that are proxies of global investment and systemic ownership do not influence financial efficiency and corporate valuation. The …


دور التحليل المالي بمؤشرات السيولة في تشخيص الاداء المصرفي, سعد مجيد الجنابي, علي مشكور رويش Mar 2022

دور التحليل المالي بمؤشرات السيولة في تشخيص الاداء المصرفي, سعد مجيد الجنابي, علي مشكور رويش

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى دور التحليل المالي بمؤشرات السيولة لتشخيص الاداء لعينة من المصارف التجارية العراقية الخاصة وتحديد المصارف ذات الاداء الجيد من المصارف ذات الاداء السيئ بهدف التعرف على المركز المالي للمصارف في وقت مبكر مما يسمح لإدارة المصرف والجهات الرقابية بالتدخل لاتخاذ ما يلزم من الاجراءات التصحيحية في الوقت المناسب حتى لا يصل المصرف الى مرحلة الخطر . واعتمدت الدراسة على عينة من المصارف تتكون من (10) مصارف تنتمي الى مجتمع يتكون من 44 مصرف مدرج في سوق العراق للأوراق المالية للمدة من 2010 الى 2019 من اجل معرفة مدى مساهمتها في تقييم الاداء للمصارف قيد الدراسة ، وباستخدام …


اثر الممارسات المحاسبية على الاداء المالي لعينة من الشركات المدرجة في سوق العراق للاوراق المالية, مصطفى عبد الحسين علي, سوجر علي كامل Mar 2022

اثر الممارسات المحاسبية على الاداء المالي لعينة من الشركات المدرجة في سوق العراق للاوراق المالية, مصطفى عبد الحسين علي, سوجر علي كامل

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى قياس اثر الممارسات المحاسبية على الاداء المالي. وذلك من خلال استخدام نموذج جونز لقياس الممارسات المحاسبية ونموذجي العائد على السهم والعائد على حقوق الملكية لقياس الاداء المالي . وذلك من خلال اختيار عينة مكونة من شركة من الشركات المدرجة في سوق العراق للأوراق المالية وتوصل البحث الى مجموعة من الاستنتاجات كان ابرزها ان هنالك اثر للممارسات المحاسبية على الاداء المالي . كما توصل البحث الى مجموعة من التوصيات كان من اهمها بذل الجهود لتوعية ادارة الشركات حول الآثار السلبية لممارسات المحاسبية وانها لا تمثل حلا مناسبا لإظهار الاداء الجيد للشركات وذلك لعدم استمرارية هذا الحل على المدى …


مسارات السياسة المالية في العراق للمدة (2003- 2019), علي جابر عبد الحسين, ماجدة باشي بديوي Mar 2022

مسارات السياسة المالية في العراق للمدة (2003- 2019), علي جابر عبد الحسين, ماجدة باشي بديوي

Muthanna Journal of Administrative and Economics Sciences

ان التحول السياسي والاقتصادي الذي حصل في العراق بعد عام 2003 اتصف بالكثير من مظاهر التخبط والتناقضات، وكانت هناك الكثير من العوامل المعرقلة لاتجاهات التنمية ومنها عدم الاستقرار السياسي والوضع الامني غير المستقر، علما أن العراق بدء يتجه الـى بنـاء نظام سياسي واقتصادي جديد بعد التغير السياسي، وفي ظل حكم سلطة الائتلاف المؤقتة والحكومات المتعاقبة والى الوقت الحاضر ، شهد العراق تزايد ظاهرة عدم الاستقرار السياسي ، والذي اثر تأثيرا كبيرا على النشاط الاقتصادي وخاصة على السياسة المالية ، أذ أن السياسة المالية تستطيع ومن خلال ادواتها ان تحقق الاستقرار الاقتصادي لكونها اسلوبا لإدارة الاقتصاد ، لذا فأن دور السياسة …


Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors); Exposure Draft (American Institute Of Certified Public Accountants), 2022, March 23, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2022

Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors); Exposure Draft (American Institute Of Certified Public Accountants), 2022, March 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors), American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2022

Comment Letters On Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors), American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


The Determinants Quality Of Sme Financial Reporting: Case Study In Tangerang, Indonesia, Tri Rahayuningsih, Wiwik Utami Mar 2022

The Determinants Quality Of Sme Financial Reporting: Case Study In Tangerang, Indonesia, Tri Rahayuningsih, Wiwik Utami

Journal of Accounting Auditing and Business

The purpose of this study was to assess the effect of Accounting Information Technology, Competency of SME Practitioners, & Understanding of Financial Accounting Standards for SME on the Quality of SME Financial Reports. The research population was SME in the South Tangerang City area. The sampling technique used purposive sampling, which selected 100 samples from SME in the city of South Tangerang. The research variables were measured by using a Likert scale. The research approach was Structural Equation Model or SEM. The results of this study showed that accounting information technology, the competency of SME Practitioners, and the understanding of …


New Interpretation: Assisting Attest Clients With Implementing Accounting Standards Et Sec. 1.295.113, American Institute Of Certified Public Accountants. Professional Ethics Division Mar 2022

New Interpretation: Assisting Attest Clients With Implementing Accounting Standards Et Sec. 1.295.113, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.


Event Study: Itama Ranoraya Stock Valuation On Indonesia Stock Exchange During The Covid-19 Pandemic, Posma Sariguna Johnson Kennedy, Ricky Martin Manullang, Chyntia Natasha Sihombing, Laura Magdalena Tampubolon Mar 2022

Event Study: Itama Ranoraya Stock Valuation On Indonesia Stock Exchange During The Covid-19 Pandemic, Posma Sariguna Johnson Kennedy, Ricky Martin Manullang, Chyntia Natasha Sihombing, Laura Magdalena Tampubolon

Journal of Accounting Auditing and Business

This study aims to analyze investment decisions on one of the pharmaceutical company's shares, PT Itama Ranoraya Tbk, with the code IRRA on the Indonesia Stock Exchange in 2021. The research method used is the event study method (ESM). This research is expected to enrich scientific references for event studies on non-economic events and their impact on the capital market in Indonesia in general. The data used in this research is secondary data, especially from stock movement data and company financial statements. The share acquisition for valuation is only one share from various pharmaceutical industries, namely the IRRA coded stock. …


Analysis Of The Influence Of Good Corporate Governance And Financial Health Ratio On Banking Performance, Aloysius Harry Mukti, Tamara Rahmawati Mar 2022

Analysis Of The Influence Of Good Corporate Governance And Financial Health Ratio On Banking Performance, Aloysius Harry Mukti, Tamara Rahmawati

Journal of Accounting Auditing and Business

This study aims to examine the effect of good corporate governance and financial health ratios as measured by CAR NPL and BOPO on banking performance. This study used a sample of 93 and the objects in this study were conventional banking companies listed IDX 2017-2019. This study uses secondary data with a sample selection method, namely purposive sampling. This study uses 5 data analysis methods, namely descriptive statistics, classical assumption test, hypothesis test, f test, and partial test / t. This study proves that good corporate governance has no effect on banking performance, financial health ratios as measured by CAR …


College Library Model To Achieve Accounting Student Satisfaction, Irman Firmansyah Mar 2022

College Library Model To Achieve Accounting Student Satisfaction, Irman Firmansyah

Library Philosophy and Practice (e-journal)

This study aims to find several important aspects to build a library that can support the capacity of accounting students in higher education. The research was conducted at universities in Indonesia using the analytic network process method. The results of the study found that there are three important aspects to building a quality library. First aspect of service (the library must be informative on the latest books, the librarian must be alert in serving students, and there is no book rental fee). The second aspect of the facility (the library must be comfortable to visit, there must be an accounting …


Auditing Standards Board (Asb), March 9, 2022, Meeting Agenda, Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2022

Auditing Standards Board (Asb), March 9, 2022, Meeting Agenda, Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Green, Blue Or Black, But Washing–What Company Characteristics Determine Greenwashing?, Silvia Ruiz-Blanco, Silvia Romero, Belen Fernandez-Feijoo Mar 2022

Green, Blue Or Black, But Washing–What Company Characteristics Determine Greenwashing?, Silvia Ruiz-Blanco, Silvia Romero, Belen Fernandez-Feijoo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The purpose of this paper is to study what are the characteristics that make firms less or more prone to greenwashing. We collect data from sustainability disclosures of the S&P top 100 companies, to investigate the determinants of greenwashing. We use content analysis to measure the level of reporting of the companies. We define the “greenwashing” variable as the difference between what the company says it does in terms of commitment to sustainability, and what the company actually does as evaluated by external parties (Bloomberg ESG scores). Our results show that companies in environmentally sensitive industries greenwash less than their …


Major Government Customers And Loan Contract Terms, Daniel A. Cohen, Bin Li, Ningzhong Li, Yun Lou Mar 2022

Major Government Customers And Loan Contract Terms, Daniel A. Cohen, Bin Li, Ningzhong Li, Yun Lou

Research Collection School Of Accountancy

We examine the relation between the presence of U.S. government as a major customer and a supplier firm’s loan contract terms, using major corporate customers as a benchmark. We find that firms with major government customers are associated with fewer covenants and a lower likelihood of having performance pricing provisions in their loan contracts. In contrast, we do not find such associations for firms with major corporate customers. Further, we find no evidence that the existence of major government customers is related to the supplier firm’s loan spread, security, or maturity. We conjecture that lenders benefit from the stricter monitoring …


Revised Interpretation: Unpaid Fees, Et Sec. 1.230.010, American Institute Of Certified Public Accountants. Professional Ethics Division Mar 2022

Revised Interpretation: Unpaid Fees, Et Sec. 1.230.010, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.


Not-For-Profit Entities, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2022

Not-For-Profit Entities, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2022

State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon Mar 2022

Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon

Doctoral Dissertations and Projects

This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change responsiveness, absorptive capability, and organizational implementation context enhance ASC 606 implementation outcomes. The study was a timely response to outcries from the accounting scholarly and professional communities on the disturbing state of inertia and lackadaisical approach towards ASC 606 implementation that could possibly jeopardize its application. The study investigated relationships between implementation critical success factors and ASC 606 implementation outcomes to gain insights into mechanisms most likely to cause a change in implementation outcomes. The study adopted the ex post …


Insider Sales Under The Threat Of Short Sellers: New Hypothesis And New Tests, Kemin Wang, Rencheng Wang, K. C. John Wei, Bohui Zhang, Yi Zhou Mar 2022

Insider Sales Under The Threat Of Short Sellers: New Hypothesis And New Tests, Kemin Wang, Rencheng Wang, K. C. John Wei, Bohui Zhang, Yi Zhou

Research Collection School Of Accountancy

Using the Regulation SHO program as a quasi-experiment, we document that the threat of short selling has a negative effect on the volume of opportunistic insider selling and a positive effect on its profitability for each transaction. These effects are stronger among firms with higher litigation risk, greater media coverage, and executives who have more of their firms' stock-related holdings. We further find robust evidence when we extend the analyses to short selling deregulations in the Chinese and Hong Kong stock exchanges. Overall, our findings suggest that short sellers play a disciplinary role in opportunistic insider selling.


Open Meeting Agenda, February 16–17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2022

Open Meeting Agenda, February 16–17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Open Meeting Minutes — February 16 –17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2022

Open Meeting Minutes — February 16 –17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.