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Articles 391 - 400 of 400
Full-Text Articles in Accounting
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
Theses and Dissertations
Latina voices remain largely silent in the scholarship on leadership, and their representation in leadership roles lags behind other minority and majority groups. This research explored the Latina career journey through in-depth narrative interviews with 19 Latinas who told the stories of how they carry out their role, act on opportunities, navigate between cultures, and overcome challenges. Through comprehensive qualitative analysis using a grounded theory approach, a theoretical framework emerged that brings to light the larger social and cultural forces that impact the management arena and function as levers that, when activated, hinder and facilitate the emergence of Latina leaders. …
Supervisor-Subordinate Communication In The Contemporary Audit Environment, Devon P. Jefferson
Supervisor-Subordinate Communication In The Contemporary Audit Environment, Devon P. Jefferson
Theses and Dissertations
Just five years ago I was working as an Audit Manager in person (in the office or at the client site), amongst each of my subordinates, which made common work practices like knowledge sharing, responding to questions, and building team morale easy. Since then, remote work has become the new norm, which has significantly changed the communication dynamics between supervisors and subordinates. This dissertation is my personal pursuit to understanding how supervisor and subordinate auditors are currently interacting to achieve desired work outcomes, and identifying specific areas where challenges may exist. I accomplish this objective through four papers, including a …
Impact Of Environmental, Social, And Governance Disclosure On Firm Performance: A Case Of Listed Manufacturing Firms In Nigeria, Abdulbaki Ubandawaki
Impact Of Environmental, Social, And Governance Disclosure On Firm Performance: A Case Of Listed Manufacturing Firms In Nigeria, Abdulbaki Ubandawaki
Theses and Dissertations
The traditional goal of companies is to maximize shareholders’ wealth. However, to achieve this objective, many complementary goals must be pursued alongside the traditional ones. To achieve corporate goals, businesses need to interact with the environment. The continual interaction of the corporation with the environment has definitely come with its costs and benefits, and the global interest in promoting sustainable development has made corporate ESG reporting a crucial issue. The aim of the study is to investigate the relationship between ESG reporting and firm performance among listed manufacturing firms in Nigeria. The data was collected from annual and standalone sustainability …
Stakeholders’ Participation In Pcaob Audit Standard Setting, Xiaoshuai Yang
Stakeholders’ Participation In Pcaob Audit Standard Setting, Xiaoshuai Yang
Electronic Theses & Dissertations (2024 - present)
Lobbying is an integral part of the Public Company Accounting Oversight Board’s standard-setting process. Although the PCAOB has been drafting auditing standards for over 20 years, there is still much to learn about how stakeholder behavior in submitting comment letters to the PCAOB varies by interest group, comment period (concept release, proposal, and reproposal), the stakeholder’s position on the proposal, arguments used, and emotional strategies. This paper examines PCAOB Docket 034, which proposed audit report reforms, including the auditor’s disclosure of critical audit matters (CAMs). There was strong stakeholder participation and conflicting opinions when this standard was under discussion. To …
คุณภาพรายงานทางการเงิน และความโดดเด่นด้าน Esg กับความสัมพันธ์ระหว่างคุณลักษณะกรรมการ โครงสร้างการถือหุ้น และ ประสิทธิภาพการลงทุนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย, ภัฏฏินี ซ้ายขวัญ
Chulalongkorn University Theses and Dissertations (Chula ETD)
งานวิจัยนี้มีวัตถุประสงค์เพื่อศึกษาอิทธิพลทางตรงของคุณลักษณะกรรมการ โครงสร้างการถือหุ้น คุณภาพรายงานทางการเงิน ความโดดเด่นด้าน ESG (สิ่งแวดล้อม สังคม และธรรมาภิบาล) ที่มีต่อประสิทธิภาพการลงทุน และอิทธิพลทางอ้อมของคุณภาพรายงานทางการเงิน ความโดดเด่นด้าน ESG ที่ส่งผ่านอิทธิพลของคุณลักษณะกรรมการ และโครงสร้างการถือหุ้นไปยังประสิทธิภาพการลงทุน การวิจัยนี้เป็นการวิจัยเชิงปริมาณโดยใช้ข้อมูลทุติยภูมิของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยจำนวน 353 บริษัท 7 อุตสาหกรรมระหว่างปี พ.ศ.2560 ถึง ปี พ.ศ. 2563 รวม 1,412 ตัวอย่าง โดยใช้โมเดลสมการโครงสร้าง (SEM) ในการทดสอบสมมติฐานการวิจัย ผลการศึกษาพบว่า คุณภาพรายงานทางการเงิน คุณลักษณะกรรมการในด้านความหลากหลายของกรรมการ และการเป็นกรรมการในหลายกิจการมีผลเชิงบวกต่อประสิทธิภาพการลงทุน ทั้งนี้ ไม่พบความสัมพันธ์ระหว่างโครงสร้างการถือหุ้นกับประสิทธิภาพการลงทุน และความสัมพันธ์ระหว่างความโดดเด่นด้าน ESG กับประสิทธิภาพการลงทุน สำหรับผลของอิทธิพลทางอ้อม พบว่า คุณภาพรายงานทางการเงินเป็นตัวแปรส่งผ่านความสัมพันธ์ระหว่างคุณลักษณะกรรมการกับประสิทธิภาพการลงทุน และความสัมพันธ์ระหว่างโครงสร้างการถือหุ้นกับประสิทธิภาพการลงทุน อย่างไรก็ตาม ความโดดเด่นด้าน ESG ไม่มีอิทธิพลส่งผ่านความสัมพันธ์ระหว่างคุณลักษณะกรรมการกับประสิทธิภาพการลงทุน และความสัมพันธ์ระหว่างโครงสร้างการถือหุ้นกับประสิทธิภาพการลงทุน ดังนั้น ผลการวิจัยแสดงหลักฐานเชิงประจักษ์เกี่ยวกับบทบาทของกรรมการที่มีความเกี่ยวข้องกับคุณภาพรายงานทางการเงิน และประสิทธิภาพการลงทุน
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
Research Collection School Of Accountancy
In this paper, we evaluate the economic value of a blockchain application. In the context of asset-backed securities (ABS) issuance in China, where some ABS are issued with blockchain technology and others are not, we find that the use of blockchain significantly reduces the coupon yield at issuance. Compared with other ABS, those issued using blockchain technology experience a decrease of 31.4 basis points in the yield spread, which corresponds to a relative decrease of 13%. We further document that the effect of blockchain is more pronounced for ABS deals rated by less reputable credit rating agencies and agencies that …
An Examination Of The Underlying Implications Of Environmental, Social, And Governance Measures On Firm Practices, Lewis James Hardway
An Examination Of The Underlying Implications Of Environmental, Social, And Governance Measures On Firm Practices, Lewis James Hardway
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation is comprised of three studies that seek to determine the impact environmental, social, and governance (ESG) policies and initiatives have on different levels within the firm. The first study takes a page from business management research. It proposes a moderated mediation model of leader-member exchange and its effects on corporate entrepreneurship. Corporate entrepreneurship seeks to engage employees in bringing forward new ideas to enhance the firm’s position and aligns with the social aspects of ESG, especially those concerning employee stakeholder matters. This study finds that through psychological empowerment, high-quality relationships can bring forward increased engagement by individuals in …
Corporate Tax Competition: An Examination Of National Tax Reaction Functions To Corporate Tax Rate Reductions In Other Countries, Yaw O. Awuah
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation primarily examines tax competition at the national level, with a particular focus on the tax reaction functions of countries within the Organization for Economic Cooperation and Development (OECD). There are three different studies in the dissertation. The first study uses the Tax Cuts and Jobs Act of 2017 (TCJA) as a setting to empirically examine whether members of the OECD reduced their own statutory corporate tax rates in response to the US statutory corporate tax cut ushered in by the TCJA in a process of tax competition. The second study is a non-empirical examination of tax competition and …
Effects Of Firm Life Cycle On Matching And Accrual Quality, Ana Mariella Bandeira, José Elias Feres De Almeida
Effects Of Firm Life Cycle On Matching And Accrual Quality, Ana Mariella Bandeira, José Elias Feres De Almeida
School of Accountancy Faculty Publications
This study examines the effects of life cycle stages on the quality of revenue-expense matching and accruals of Brazilian public listed companies, and how matching affects accrual quality. Studies on the effects of firm life cycle stages on revenue-expense matching are still incipient. Furthermore, there is no prior study interconnecting the two conceptual and empirical models in a joint perspective. The study brings evidence that firm life cycle is a relevant factor in the analysis of the association between revenues and expenses and accruals with operating cash flows. This association, if properly carried out by firms, can benefit investors, analysts, …