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Articles 1771 - 1800 of 2394
Full-Text Articles in Accounting
Unlocking Private Equity Investing: A Primer, Yin Wang, Steve Balaban
Unlocking Private Equity Investing: A Primer, Yin Wang, Steve Balaban
Asian Management Insights
Private equity might provide higher returns, but investors should be aware of the associated risks.
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng
Research Collection School Of Accountancy
Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court's jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Institutional Dual-Holders And Corporate Disclosures: A Natural Experiment, Lin Cheng, Qiang Cheng, Liwei Weng, Mark Yuzhi Yan
Research Collection School Of Accountancy
This study examines the impact of the presence of institutional dual-holders, whose portfolios hold both loans and equity securities of the same firms, on those firms' voluntary disclosures. Using mergers between institutional shareholders and lenders to the same firms as exogenous shocks to identify firms with institutional dual-holders that have high relative equity ownership, we document that such firms are less likely to provide management forecasts and disclose fewer voluntary 8-K items. In cross-sectional analyses, we find that the reduction in voluntary disclosures is more pronounced when institutional dual-holders have higher board representation and when firms have lower litigation risk. …
The Association Between Different Succession Methods And Innovation Investments In Family Businesses In China, Lei Wu
Dissertations and Theses Collection (Open Access)
Amidst the deepening of economic globalization, countries around the world are being progressively steered toward paths of innovative development, laying a solid foundation for enhancing national comprehensive strength and elevating international standing. Especially after the implementation of the reform and opening-up policy in our country, technological innovation has become the main direction of our transformation. According to the requirements of the 20th National Congress of the Communist Party of China, innovation-driven development will be fully applied to the country's development, creating favorable conditions for the realization of strategic development goals. National development and social progress are directly linked to corporate …
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh
CBN Journal of Applied Statistics (JAS)
This study investigates how adaptive expectations and news impact shape lending rate behavior in Nigeria within the framework of both symmetric and asymmetric GARCH models. Using monthly data spanning 2006M1 to 2024M5, the paper analyzes the persistence, volatility, and responsiveness of the prime lending rate to positive and negative news shocks. Three error distributions (Normal, Student’s t, and Generalized Error Distribution (GED)) were employed to ensure robust estimation. The findings reveal that, in all models, the recent past value of the prime lending rate has a positive and sig nificant impact on the current value, indicating the presence of adaptive …
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
A Rating System To Evaluate Non-Gaap Exclusion Quality, Patricia M. Dechow, Wei Ting Loh, Annika Yu Wang
Research Collection School Of Accountancy
We develop a rating system to evaluate the quality of individual non-GAAP exclusions. Our perspective is that high-quality exclusions reflect nonrecurring economic transactions, are transitory accounting adjustments, or have little usefulness in forecasting cash flows. We use four approaches to rate exclusions. We evaluate the serial correlation of the exclusion, survey accounting academics’ views, obtain practitioner ratings from the CFA Institute, and identify the exclusions approved by the Chinese securities regulator. A firm’s exclusion quality score is the weighted average rating of its individual exclusions. For our sample of S&P 500 firms, we document that exclusion quality varies by industry, …
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership In The United States, Xuanbo Li, Yun Lou, Rencheng Wang, Kaitang Zhou
Research Collection School Of Accountancy
We examine how common institutional investors (CIIs) facilitate the financial reporting comparability (FRC) of US firms. Common ownership increases FRC of firms that are directly owned by CIIs (via a direct effect) and has positive spillover effects on other firms in the same industry. We find spillover effects in two types of firms: (1) those that are commonly owned by different institutional investors but are connected through common firms, and (2) those that do not have any common ownership. These results suggest that the effect of common ownership goes beyond commonly owned firms and extends to non-commonly owned firms. Furthermore, …
A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal
A Composite Multiple-Based Stock Valuation Model, Mudita Lau, Maria Widyarini, Achmad Faisal
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study seeks to examine whether a composite valuation model (made of several multiples) can outperform a single-multiple valuation model in valuation accuracy. This study applied a trial-and-error iteration using scripts written in R studio to optimize the weight of each multiple in each composite, aiming to reach a minimum valuation error for each composite valuation model. Based on financial data of 2009-2019, a composite valuation model performs better than a single-multiple valuation model in assessing all peer groups, achieving up to 18% greater accuracy, which is a significant improvement. The result suggests that a composite valuation model generally offers …
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz
Journal of Global Awareness
This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le
Doctoral Dissertations
As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Lynne E. Faigen
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Tax Adviser
No abstract provided.
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.
Tax Adviser
No abstract provided.
Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.
Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Roy B. Harrill
Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer
Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer
Tax Adviser
No abstract provided.
Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill
Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.