Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16671)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1505)
- Finance and Financial Management (1327)
- Economics (1140)
- Corporate Finance (963)
- Finance (660)
- Public Affairs, Public Policy and Public Administration (646)
- Education (630)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Marketing (546)
- Management Sciences and Quantitative Methods (458)
- Business Analytics (382)
- Business Law, Public Responsibility, and Ethics (375)
- Insurance (374)
- Entrepreneurial and Small Business Operations (367)
- Business and Corporate Communications (328)
- Higher Education (304)
- Human Resources Management (292)
- Technology and Innovation (253)
- Management Information Systems (245)
- International Business (224)
- Organizational Behavior and Theory (209)
- Curriculum and Instruction (181)
- Institution
-
- University of Mississippi (33318)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (139)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (129)
- Marquette University (119)
- Kennesaw State University (117)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- University of Malaya (46)
- Keyword
-
- Etc (1692)
- Questions (1197)
- Accounting -- Examinations (1131)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (887)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (804)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (448)
- Auditing -- Standards -- United States (418)
- Accounting -- Study and teaching (396)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (338)
- Accounting -- Bibliographies (336)
- Accounting -- Vocational guidance (319)
- Income tax -- United States (250)
- Accountants -- Professional ethics (241)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (233)
- Accounting -- Standards -- United States (229)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (209)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6616)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2566)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (485)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (439)
- Honors Theses (431)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (395)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (240)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (192)
- Publication Type
- File Type
Articles 4771 - 4800 of 39882
Full-Text Articles in Accounting
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana
DLSU Business & Economics Review
Wang et al. (2019) proposed a sustainable fashion index model that aims to measure the sustainability of fashion companies. The model is interesting because of its underlying theory, which provides necessary dimensions and variables that make the fashion industry and its activities sustainable. This paper aims to employ these dimensions and variables as theoretical concepts to evaluate the sustainability of Philippine ukay-ukay culture. Ukay-ukay is a term used both for the act of shopping by digging up piles of used or pre-loved clothes until one makes a good find. It also refers to retailers of secondhand clothes and accessories in …
Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin
Factors Contributing To The Implementation Of Data Analytics In External Auditing, Jacky Yeamin
Student Works (2020-2029)
The objective of the study is to explore the factors effecting the implementation of Data Analytics in Audit process and the impact of those factors on Audit Quality. Two stages of study were performed to achieve the objective of the study, First, this study analysed response letters on the use of Data Analytics (DA) in external auditing submitted by stakeholders of audit services to the International Auditing and Assurance Standards Board (IAASB)’s Data Analytics Working Group (DAWG). Using the Modified IT Audit Model as a framework, this study performs a directed content analysis on all 50 response letters sent to …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …
Waktu Tunggu Pemulangan Pasien Rawat Inap Rumah Sakit Swasta X Di Tangerang Selatan, Supriadi Supriadi, Prezhy Putri
Waktu Tunggu Pemulangan Pasien Rawat Inap Rumah Sakit Swasta X Di Tangerang Selatan, Supriadi Supriadi, Prezhy Putri
Jurnal Administrasi Bisnis Terapan
This study aims to obtain an overview of the waiting time of inpatients discharge from 3 groups of patients and the factors causing the long waiting time. The 3 groups of patients are private payment patients, BPJS Kesehatan patients and private health insurance patients.This research is a descriptive study with data of 150 patients, divided into 50 patients for each group. All patient data were observed for discharge waiting time process in the inpatient administration unit. To complete the information on factors causing the lengthy waiting time for patient discharge, interviews were conducted with inpatient administration officers.The observation show, it …
Identifikasi Kelengkapan Pengisian Metadata Rekam Medis Rawat Jalan Rsia Bunda Aliyah Depok, Nur Fadilah Dewi, Niko Grataridarga, Rahmi Setiawati, Qonita Naila Syahidah
Identifikasi Kelengkapan Pengisian Metadata Rekam Medis Rawat Jalan Rsia Bunda Aliyah Depok, Nur Fadilah Dewi, Niko Grataridarga, Rahmi Setiawati, Qonita Naila Syahidah
Jurnal Administrasi Bisnis Terapan
Background: Medical records / patient medical records are an important part in helping the implementation of health services to patients in the hospital. Based on Permenkes No. regulation 269 / Menkes / Per / III / 2008, a medical record is a file that contains records and documents about the patient's identity, examination, treatment measures and other services that have been provided to the patient. The research objective is to identify the completeness of filling medical records in the outpatient unit of RSIA Bunda Aliyah, in the context of efforts to improve health services in hospitals, medical records can also …
Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto
Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto
Jurnal Administrasi Bisnis Terapan
LPS is an independent institution established under the Law of Republic of Indonesia number 24 year 2004 on the Deposit Guarantee Board, which aims to ensure the savings of the banking customer in Indonesia. In doing its job, LPS implements a system named eCompass as Electronic Document Management System (EDMS) that has features to manage organizational documents but only a small part of working units in the LPS that have utilized the system, the purpose of this research is to measure the effectiveness of eCompass information system to the archive unit that has used eCompass system in LPS. The Weaver …
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …
Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan, Titin F. Nur, Febry Valentinus
Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan, Titin F. Nur, Febry Valentinus
Jurnal Administrasi Bisnis Terapan
This study aims to determine one of the weaknesses of the e-filing applications in reporting Annual Personal Tax Return with a case of earning less than 12 months. This study uses qualitative methods and data collection techniques used are literature studies, interviews and field studies. The selection of respondents with the following criteria : an individual taxpayer, has income from one employer in Jakarta with income period less than 12 months. Data analysis is carried out by reducing data, calculating, presenting data and drawing conclusions. The results of the study are using e-Filing application for reporting normal tax return is …
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan
In order for the company to progress in achieving profitability, it implements the Good Corporate Governance (GCG) Principle. PT Asuransi Purna Artanugraha is conducting a compliance test by assessing each division so that problems do not arise or fraud that is not in accordance with company rules. Good Corporate governance, if good, it will get a good company value PT ASURANSI Purna Artanugraha will increase. The author will look for differences in the value of Good Corporate Governance of Full Artanugraha Insurance Companies in 2017 and 2018 in order to know the effectiveness of their application in the two years. …
Analisis Asosiasi Merek Iphone Pada Mahasiswa Vokasi Ui Di Masa Pandemi, Arius Krypton
Analisis Asosiasi Merek Iphone Pada Mahasiswa Vokasi Ui Di Masa Pandemi, Arius Krypton
Jurnal Administrasi Bisnis Terapan
This article highlights the integrated marketing communication strategy used by Iphone as a premium smartphone brand facing the competition with other brand during the pandemic.This research will discuss how Iphone is associated by its customer. The theory used on this research is consumer based research by Heding, Knudtzen and Mogens. In depth interviews took place to several Iphone users Vokasi UI college students as a data collecting method. All informants associated the Iphone brand not only for its high price but also from its product quality, shape, features, user experience and symbolic meaning are the result of this research. Consumer …
Peran Dan Fungsi Divisi Sekretariat Pada Pt Xyz, Radityo Kusumo Santoso, Nur Fadilah Dewi, Salsa Aliffia
Peran Dan Fungsi Divisi Sekretariat Pada Pt Xyz, Radityo Kusumo Santoso, Nur Fadilah Dewi, Salsa Aliffia
Jurnal Administrasi Bisnis Terapan
This Final Project Task aims to provide information related to the Application of the Role and Function of the Secretariat Division in Supporting Division Performance at PT Perkebunan Nusantara III (Persero). In carrying out this task, the secretariat division requires a performance appraisal to support the performance of the division. Therefore in the assessment, a questionnaire is needed to produce an answer from the respondent where the results are use for a data test in a validity test data using SPSS V.26 software, the next step is reliability test that aims to determine the extent to which the measurement result …
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji
Jurnal Administrasi Bisnis Terapan
The application of Sapta Pesona is one of the efforts in providing excellent services to tourists, especially for tourism villages, so that the participation of the community consisting of tourism consicious groups, hoemestay owners and the government is needed. This Study aims to describe the application of Sapta Pesona in Pentingsari Village in Providing excellent service. The Concept used is excellent service, village tourism and community based tourism. The research method used was qualitative with interview, observation and literature study date collection Techniques. The result of the Tourism Village, Because the tourism village has special characteristics that can be used …
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Mountain Plains Journal of Business and Technology
This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are …
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Top Management Incentives And Financial Flexibility: The Case Of Make-Whole Call Provisions, Melvin Jameson, Tao-Hsien Dolly King, Andrew Prevost
Top Management Incentives And Financial Flexibility: The Case Of Make-Whole Call Provisions, Melvin Jameson, Tao-Hsien Dolly King, Andrew Prevost
Department of Finance Faculty Research
Consistent with the premise that make‐whole call provisions enhance value‐creating financial flexibility, we find that higher sensitivity of managerial wealth to stock price (delta) increases the likelihood that corporate bonds contain make‐whole provisions. Building on the results of related research, post‐issue financial performance of make‐whole callable bond issuers increases in delta. In line with prior findings that demonstrate financial flexibility can be costly to bondholders, we find that managerial equity incentives impact the incremental effect of make‐whole provisions on the pricing of corporate debt securities. Consistent with the flexibility explanation, we also find that the market response as measured by …
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management, Kelly Flannery, James Mohs
Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management, Kelly Flannery, James Mohs
Accounting Faculty Publications
Asymmetric cost behavior or cost stickiness is a relatively new phenomenon in accounting. Cost accounting initially assumed that traditional cost behaviors follow a symmetrical pattern, whereas sales and costs rise and fall equivalently with each other. Extending the research of Anderson, Banker and Janakiraman (2003) which introduced a theory that contradicted the normal symmetrical cost behavior by suggesting that internal factors, such as management decisions impact spending resulting in asymmetric cost behavior or cost stickiness. The objective of this paper is to explore whether asymmetric cost behavior or cost stickiness impacts corporate earnings of enterprises and if so, does this …
A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions, Charles Alves De Castro
A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions, Charles Alves De Castro
Articles
This research aims to describe a digital marketing strategy elaborated to be deployed in the MarcheluzzoSrl Company located in Italy. In addition, it intends to give a wide range of information to the company about its customers, target, competitors, market, digital marketing strategy, and potential recommendations. It is also important to highlight that this strategy is focused on the Brazilian market. Most of the information collected for the situational analysis and many other components for this research were gathered through the author`s perception during his internship in the company. The methodology includes secondary data collected through field observation in the …
China's Anti‐Corruption Campaign And Financial Reporting Quality, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
China's Anti‐Corruption Campaign And Financial Reporting Quality, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
Research Collection School Of Accountancy
We examine the impact of China’s anti-corruption campaign on firm-level financial reporting quality (FRQ). As an important component of the anti-corruption campaign, in October 2013, “Rule 18” was issued to prohibit party and government officials from serving as directors for publicly listed firms. The regulation led to a large number of official directors resigning from their roles as directors involuntarily. As such, Rule 18 has effectively weakened, if not fullydiscontinued, the political connections of the firms that previously hired officials as directors. Our empirical analyses employ a difference-in-differences research design with firm fixed effects and PSM to examine the pre- …
Aicpa Professional Standards As Of June 1, 2020, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2020, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2020, Volume 3: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2020, Volume 3: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
How Much Does Imprecision In Accounting Measurement Enhance Value?, Ying Liang
How Much Does Imprecision In Accounting Measurement Enhance Value?, Ying Liang
Dissertations, Theses, and Capstone Projects
Theory on real effects suggests that more precise accounting does not necessarily improve investment efficiency. However, with investment efficiency mostly unobservable, empirical assessment of the theory is rare. This paper develops an empirical framework based on Kanodia et al. (2005) to structurally estimate the effect of imprecision in accounting measurement on investment efficiency. My estimates suggest that imprecision in accounting measurement has mitigated over-investment in capital expenditures and R&D by 28.6% and 4.9%, respectively. On average, firms still over-invest relative to the first-best full-information benchmark. In counterfactual analyses, my estimates suggest that the optimal investment efficiency could be achieved by …
Aicpa Professional Standards As Of June 1, 2020, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2020, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Research Trends On Coronavirus (Covid-19) : A Bibliometric Analysis Between 2010– March 2020, Mahendra Kumar Sahu Dr, Chetan Gk Dr, Siba Prasad Panda Dr
Research Trends On Coronavirus (Covid-19) : A Bibliometric Analysis Between 2010– March 2020, Mahendra Kumar Sahu Dr, Chetan Gk Dr, Siba Prasad Panda Dr
Library Philosophy and Practice (e-journal)
Coronavirus is a respiratory syndrome, a virus causing stern pneumonia in humans. The results of the Pandemic virus is high mortality, respiratory infections including the common cold, high fever etc. The main objective of the study is to explore the publications trends of CoronavCirus research by using R-Studio. Scopus database has been used to extract the bibliographic metadata of the publication between 2010 and April 2020. A total of 10515 documents were published across the globe on Coronavirus (Covid-19) during the assessment period under consideration. The result of the current study suggests that the earlier outbreak of Coronavirus were understudied. …
Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar
Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar
Student Works (2020-2029)
The study explored fraudulent practices in the Nigerian public sector. This research aims to (1) explore conditions affecting fraudulent practices in Bauchi State, Nigeria. The study also aimed to (2) identify the challenges faced in preventing fraudulent behavior among Nigerian public employees. Most of the previous accounting studies on fraudulent practices focused on fraud prevention. Yet, accounting research so far considering various factors such as corporate governance, auditing, forensic audit, financial reporting regulation for fraud prevention and detection. To understand the conditions affecting fraudulent practices and the challenges faced in preventing fraud in the Nigerian public sector, a qualitative approach …
Short Sellers And Long‐Run Management Forecasts, Xia Chen, Qiang Cheng, Ting Luo, Heng Yue
Short Sellers And Long‐Run Management Forecasts, Xia Chen, Qiang Cheng, Ting Luo, Heng Yue
Research Collection School Of Accountancy
We examine how short sellers affect long‐run management forecasts using a natural experiment (Regulation SHO) that relaxes short‐selling constraints on a group of randomly selected firms (referred to as pilot firms). We find that compared to other firms, the pilot firms issue more long‐run good news forecasts but do not change the frequency of long‐run bad news forecasts. The increase in good news forecasts is greater when the pilot firms have higher quality forecasts, greater uncertainty about firm value, or higher manager equity incentives. Overall, these results and the results of additional analyses indicate that the reduction in short‐selling constraints …