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Articles 691 - 720 of 2394
Full-Text Articles in Accounting
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Local-Thinking Bias, Ed Dehaan, Charles M. C. Lee, Wei Ting Loh
Research Collection School Of Accountancy
Local-thinking bias, wherein agents overweight information that comes readily to mind, is a prominent finding in cognitive psychology. In this study, we investigate local-thinking bias in the context of sell-side analysts and measure each analyst’s “local” information as news stemming from their individual coverage portfolio. Tests examining multiple analysts forecasting on the same focal firm at the same time find that individual analysts overweight idiosyncratic local news and underweight news from economically linked firms that are not in their coverage portfolios. Market prices track the analyst bias from local news, leading to predictable and economically significant return reversal patterns in …
Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang
Commentary: Delayed Climate Reporting Requirements Threaten Singapore’S Sustainability Leadership, Jiwei Wang, Holly I. Yang, Liandong Zhang
Research Collection School Of Accountancy
In a commentary by SMU Professor of Accounting (Practice) and Director of Master of Professional Accounting (MPA) and Master of Science in Accounting (MSA) programmes Wang Jiwei, SMU Associate Professor of Accounting, Lee Kong Chian Fellow and Co-Director (Academic Research) of the School of Accountancy Research Centre (SOAR) Holly Yang, and SMU Dean of School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong, they suggested that delaying climate disclosure requirements for small and mid-sized enterprises (SMEs) from 2025 to 2030 could weaken Singapore’s sustainable finance leadership, despite regulators saying the extension would help smaller firms build environmental, …
Research On The Impact Of Supply Chain Digitization On Innovation Performance: Based On Quasi-Natural Experiments And Longitudinal Case Study, Binbin Chen
Dissertations and Theses Collection (Open Access)
The Chinese government prioritizes supply chain digital transformation. Pilot policies for supply chain digitalization will accelerate digital development across industrial and supply chains. While existing research offers substantial empirical evidence on supply chain digitalization, its impact on corporate innovation performance requires further investigation. Based on this, the study constructs a quasi-natural experiment using data from A-share listed companies and appropriate econometric models, demonstrating that supply chain digitalization significantly enhances corporate innovation performance. This effect is statistically and economically significant, providing a foundation for future research. The study also identifies the mechanisms through which supply chain digitalization improves corporate innovation performance, …
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider
Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider
Research Collection College of Integrative Studies
This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1. Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …
Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim
Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim
Research Collection School Of Accountancy
How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.
The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 8, August 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended July 1971; Author Index-12 Months Ended July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Professions At Work: Tra Proposed Regulations: Comments, Herbert Finkston
Tax Adviser
No abstract provided.
Tax Clinic, Herbert J. Lerner
Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett
Estate Planning: Planning Under The New Estate And Gift Tax Acceleration Law, Bernard Barnett
Tax Adviser
No abstract provided.
What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert
What Congress Hath Wrought, Let Tax Advisers Put Together (Sections 167,1231, 1245 And 1250), Willis C. Stevenson, J. Bruce Sefert
Tax Adviser
No abstract provided.
Whys And Hows Of Tax Writing, Jerome K. Pescow
Distributions In Partial Liquidation, John A. Miller
Distributions In Partial Liquidation, John A. Miller
Tax Adviser
No abstract provided.
Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White
Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 7, July 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Index: Subject Index -12 Months Ended June 1971; Author Index-12 Months Ended June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Washington Report: Small Business Tax Reform Gaining Support, Gilbert Simonetti Jr.
Washington Report: Small Business Tax Reform Gaining Support, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Clinic, Albert H. Cohen
Professions At Work: Proposed Regulations: Adr And Accounting For Long-Term Contracts, Herbert Finkston
Professions At Work: Proposed Regulations: Adr And Accounting For Long-Term Contracts, Herbert Finkston
Tax Adviser
No abstract provided.
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Estate Planning: Putting Life Insurance In Trust, Edward S. Schlesinger
Tax Adviser
No abstract provided.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Recognizing And Avoiding Constructive Dividend Situations, William H. Hoffman Jr.
Tax Adviser
No abstract provided.
Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White
Integration Of Pension And Profit-Sharing Plans With Social Security, Edward H. Owen, Aubrey White
Tax Adviser
No abstract provided.
U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli
U. S. Tax Consequences Of Foreign Currency Fluctuations, Donatello M. Rosignoli
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 2, Number 6, June 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Index: Subject Index-12 Months Ended May 1971; Author Index-12 Months Ended May 1971, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Harry Z. Garian, John F. Kalben
Working With The Irs: Irs Guidelines For Retention Of Data Processing Tax Records, Martin B. Roberts
Working With The Irs: Irs Guidelines For Retention Of Data Processing Tax Records, Martin B. Roberts
Tax Adviser
No abstract provided.
Tax Clinic, Paul Farber