Accounting Commons^™

Corporate Social Responsibility And Earnings Management: Evidence From Controversial And Non-Controversial Sectors In Asia, Eugene Burgos Mutuc, Jen-Sin Lee, Fu-Sheng Tsai

DLSU Business & Economics Review

In this study, we investigate the impact of corporate social responsibility (CSR) on earnings management through discretionary accruals and real-activities decisions, in light of the increasing attention and engagement of firms from different sectors. This study contemplates on non-financial Asian firms from controversial and non-controversial sectors with 889 and 3,017 firm-year observations from 2011 to 2017. The findings reveal that Asian firms likely use a mix of accrual-based earnings management (AEM) and real-activities earnings management (REM) as a strategy to manipulate reported earnings. In terms of sector classifications, managers from controversial sectors exhibit higher opportunistic behavior than managers from non-controversial …

The Effects Of External Stakeholder Pressure On Csr Disclosure: Evidence From Indonesia, Anisa Ramadhini Trianaputri, Desi Adhariani, Chaerul D. Djakman

DLSU Business & Economics Review

This study examines the effect of external stakeholder pressure on the extent of social and environmental disclosure or corporate social responsibility (CSR) disclosure. Several studies have examined the impact of internal stakeholder pressure (e.g., ownership or board of directors’ structure) and corporate characteristics on CSR disclosure, but there has been little attention focused on the role of external stakeholders. Therefore, this research seeks to examine the influence on the extent of CSR disclosure by four external stakeholder groups: customer, creditor, auditor, and media. A total of 327 annual reports produced by 109 manufacturing companies listed on the Indonesia Stock Exchange …

On Extreme Perception Bias, Emerico Habacon Aguilar, Klarizze Martin Puzon, Imelda Revilla Molina

DLSU Business & Economics Review

This note investigates perception bias: To what extent do individual opinions confound reality? We estimated the relative gap between self-declared estimates and real data. With a sample of respondents from Laguna, Philippines, we asked about the prevalence of diabetes and smartphone usage. We observed a trend of judgment miscalibration. Responses exhibit significant deviation from facts; for example, inaccuracies can go as high as seven times the real value. Especially for estimates on smartphone ownership, bootstrapped quantile regression models showed that perception bias is associated with age.

Japanese And Filipino College Students As Consumers: Does Country Of Origin Affect Their Purchase Intent?, Luz Suplico Jeong, Reynaldo Bautista Jr., Takanori Osaki

DLSU Business & Economics Review

The marketing literature shows that consumers evaluate and buy products based on the country of origin. The impact of the country of origin (COO) on consumers, especially college students who influence demand in global markets, is becoming increasingly important due to advances in information technology. There are studies that show that COO can directly affect purchase intent without mediator variables. However, this study shows that COO does not have a direct effect on purchase intent. COO can only affect the purchase intent of Japanese and Filipino consumers if perceived product quality is used as a mediator variable. In the case …

Debt Covenant Condition And The Relative Use Of Operating Lease And Long-Term Debt, Daniel Gyung Paik, Brandon Byunghwan Lee, Joyce Van Der Laan Smith, Sung Wook Yoon

Accounting Faculty Publications

Purpose: We investigate the relationship between off-balance-sheet (OBS) operating leases and long-term debt by analyzing firms’ debt risk profiles measured by the constraints on firms in the financial ratios in their debt covenants.

Design/methodology/approach: We determine debt risk profiles using three measures: the ex- ante probability of covenant violation (Demerjian and Owens, 2016), firms in violation of debt covenants, and firms close to covenant violations.

Findings: High-risk firms according to all three measures, on average, have a significantly lower level of operating leases, indicating that these firms use OBS leases as a substitute for long-term debt. More interesting, for firms …

Eagle Accountant - 2020, Georgia Southern University

Eagle Accountant

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Penjanaan Ekonomi Masjid Menerusi Aktiviti Perniagaan: Kajian Di Masjid-Masjid Wilayah Persekutuan Kuala Lumpur, Adnan Amru Alhaz

Student Works (2020-2029)

Hubungan di antara masjid dan ekonomi amat berkait rapat mengambil kira sebahagian fungsi asalnya sebagai pusat perkembangan ekonomi masyarakat Islam. Namun begitu kebergantungan institusi masjid kepada sumber pendapatan tradisi mengakibatkan institusi masjid tidak mampu melaksanakan fungsinya secara menyeluruh. Oleh yang demikian, penjanaan ekonomi masjid menerusi aktiviti perniagaan merupakan alternatif terbaik dalam memastikan kelestarian sumber pendapatannya. Justeru kajian ini bertujuan untuk menganalisis sumber pendapatan, aktiviti serta faktor kejayaan perniagaan masjid-masjid kariah di Wilayah Persekutuan Kuala Lumpur (WPKL). Dalam kajian ini, data-data penyata kewangan tahunan rasmi selama tiga tahun (2014-2016) bagi dua belas buah masjid yang mewakili enam buah pusat pentadbiran zon …

Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek

Walden Dissertations and Doctoral Studies

Up to 90% of businesses fail to execute their business strategies. Still, the effective implementation of a performance measurement system like the balanced scorecard (BSC) often leads to the implement a more successful execution of a business strategy. The purpose of this qualitative single case study sought to explore the successful strategies used by business leaders to implement a BSC effectively. Change theory was the conceptual framework for the study. Participants consisted of 3 business leaders of a manufacturing organization in Southeast Wisconsin, who successfully implemented the balanced scorecard within their business. Data were collected from face-to-face, semistructured interviews, and …

Modern Costing Strategies For Improved Profitability In Small- And Medium-Sized Businesses, Jennifer Kelly Demoras

Walden Dissertations and Doctoral Studies

Small- and medium-sized enterprise (SME) accounting managers use little to no modern costing strategies which can negatively impact profitability. Advances in technology, innovations in product design, and increases in globalization mean SMEs could benefit from modernizing their internal costing systems. This study is important to SME accounting managers because of offering new information and practical methods that SMEs might use for improved profitability. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore the modern costing strategies SME accounting managers used to improve profitability. Seven SME owners, CFOs, and administrators who …

Relationship Between Csr Reporting, Csr Indices, And Financial Performance Of Hardware And Software Organizations, Cesar Castellanos

Walden Dissertations and Doctoral Studies

Organizational leaders around the world spend millions of dollars on ineffective corporate social responsibility (CSR) programs and CSR reporting strategies. Understanding the relationship between CSR reporting, CSR indices (CSRi), and financial performance is necessary to minimize unnecessary expenditures among organizational leaders. The purpose of this quantitative correlational study, grounded in Frederick’s CSR theory and Freeman’s stakeholder theory, was to examine the relationship between CSR reporting, CSRi, and financial performance of hardware and software organizations. Data were collected from the Security Exchange Commission and the official websites of 25 hardware and software organizations that were part of Fortune 500 between the …

Strategies Small Business Owners Use To Access Working Capital To Fund Operations, Michael Patrick Belleman

Walden Dissertations and Doctoral Studies

Many small business owners encounter a lack of access to traditional bank funding that limits the owner’s ability to meet working capital shortages to sustain operations. Grounded in the resource-based view, the purpose of this qualitative multiple case study was to explore strategies that small, home health care agency owners use to access working capital lending sources to finance their operations. The participants comprised 3 owners of small home health agencies in Wayne County, Macomb County, and St. Clair County, Michigan, who developed and implemented successful strategies to obtain working capital. Data were collected through semistructured interviews using open-ended questions, …

Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa

Walden Dissertations and Doctoral Studies

Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …

Small Business Owners’ Strategies To Mitigate Employee Theft, Aurora Jacquese Trigg

Walden Dissertations and Doctoral Studies

Ineffective strategies and a lack of internal controls to address employee theft can negatively impact small businesses. For most small business owners impacted by employee theft, the loss of resources could be detrimental, and in some cases, force the business closure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies successful small business owners use to deter employee theft behaviors. The participants comprised 8 small business owners in southeast Florida who successfully used strategic internal controls to deter employee theft and enhance employee trust in the workplace. Data were collected from …

Employee Retention Strategies In U.S. College And Universities, Michael Louis Simmons

Walden Dissertations and Doctoral Studies

Employee turnover in U.S. colleges and universities negatively affects productivity, resources, employee morale, and job satisfaction. The failure of U.S. colleges and universities’ leaders to retain a viable and productive workforce negatively affects students’ educational success and learning opportunities. Grounded in the motivation-hygiene theory, the purpose of this qualitative multiple case study was to explore strategies college and university leaders used to retain employees. Data were collected through semistructured interviews with 5 university leaders in 5 higher-education institutions in the Midwest region of the United States, and a review of publicly available organizational documents and university websites. Data were analyzed …

Knowledge Management, Innovations Systems, And Firm Performance, Henry Dion Young

Walden Dissertations and Doctoral Studies

Small and medium sized-enterprise managers are unable to effectively manage employees’ knowledgeability and innovation systems successfully, which results in negative firm performance. Managers who do not consider employee knowledge management and the benefits related to innovation systems experience financial hardships within the organization. Grounded in the unified model of dynamic organizational knowledge creation theory, the purpose of this quantitative correlational study was to examine the relationship between knowledge management, innovation systems, and firm performance. Data were collected using SurveyMonkey to gather online survey responses from 80 small and medium-sized enterprise managers in California. The results of the standard multiple linear …

Managing Brand Value For Increased Patronage, Victor Tiwalola Olufemi

Walden Dissertations and Doctoral Studies

Information technology service providers (ITSPs) with low customer patronage may not remain competitive and could fail. Business leaders of ITSPs need to implement successful brand marketing strategies to gain consumers' confidence and increase patronage for their organizations' long-term sustainability. Grounded in the brand equity model, the purpose of this qualitative multiple case study was to explore brand marketing strategies ITSPs implement to increase patronage. The participants included nine business leaders from three ITSPs in Lagos, Nigeria, who successfully implemented brand marketing strategies to increase patronage. Data were collected from semistructured interviews, reflective notes, and review of public documents obtained from …

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

A Test Of The Generalized Yunus Equation And Its Implications For Microcredit In The Philippines, Jasmin-Mae Santos Luy

DLSU Business & Economics Review

Microcredit is one of the most important financial services offered by microfinance institutions (MFIs) in the Philippines. Loan repayment by frequent installments faces the challenge of possible random delays, which leads to random interest rates. Such randomness affects both microlenders and borrowers. This research utilizes a mathematical model called the generalized Yunus equation (GYE) to study the microloan repayment process in the Philippine setting. Using this model, an explicit formula was formulated expressing the effective interest rate involved in repayment as a function of the time when the delay takes place, which closely approximates the actual values of the rate …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Research Relevance And Research Productivity, Jared Moon, David A. Wood

Faculty Publications

Research in accounting education has evolved to include, among other areas, research relevance, faculty research productivity, and the use of journal lists. These topics offer new areas for research including investigating the benefits and risks of relevant/irrelevant research, how effectively faculty research is evaluated, the potential consequences of using journal lists, and much more. Although these areas have significant and wide‐ranging effects on faculty, much more empirical data is needed to inform decision making. This paper highlights these issues and makes suggestions for additional research to help the academy make better decisions by using data‐driven research findings.

The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor

Chulalongkorn University Theses and Dissertations (Chula ETD)

Equity-based crowdfunding (ECF) is a new funding source for Thai startups and small and medium enterprises (SMEs). However, there has been only one ECF fundraising success story in Thailand during the past three years. A mixed-method research approach is employed to investigate the use of accounting and non-accounting information in the Thai ECF setting. The findings show that the most important information is the business model. The majority of participants focus on estimated revenue & cost and estimated cash flow. They pay a great deal of attention to non-accounting information, which is product/service characteristics and market potential. These results can …

The Relevance Of Non-Financial Key Performance Indicators, Bingxu Fang, Partha Mohanram, Dushyant Vyas

Research Collection School Of Accountancy

The limitations of financials statements in assessing firm performance have long been known to the academic and practitioner accounting communities. Recent years have witnessed a sharp increase in the frequency and scope of non-financial Key Performance Indicators (KPIs) disclosed by companies and used by market participants. In this study, we investigate the relevance of various voluntarily reported non-financial KPIs. We find that KPIs are positively associated with future profitability, sales growth, and current stock returns; however, the stock market underreacts to the information embedded in KPIs for firms operating in opaque information environments.

The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.

Faculty Publications

Recent reviews of the academic literature indicate that little is known regarding how users evaluate the materiality levels auditors use or respond to quantitative materiality disclosure. Regulators around the world have taken different stances on whether materiality should, or should not, be disclosed in the auditor’s report. In response to the dearth of research on these policy decisions, we examine the effect of audit materiality disclosures, or lack thereof, on professional investors’ decision making across different investment contexts (debt vs. equity, public vs. private). Our study is designed to test global audit public policy and as such our hypotheses are …

Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns

The North American Accounting Studies

This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect …

Aspek Pajak Pertambahan Nilai Pada Biro Perjalanan Wisata (Studi Kasus Pt V), Elsie Sylviana Kasim, Fildza Virginia

Jurnal Administrasi Bisnis Terapan

This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and …

Kualitas Pelayanan Dalam Pengelolaan Surat Pd Pasar Jaya, Mohammad Ridha1, Desideria Eka Istiqomah

Jurnal Administrasi Bisnis Terapan

The Government of the Republic of Indonesia has established several business units in the form of State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). The management of BUMN and BUMD is the government's effort to directly control the business sectors which are very influential on the economy. To develop BUMN and BUMD, the government continuously conducts revitalization of business entity management, including in the administration sector. Good administration management is the key to success of BUMN and BUMD in order to become an institution that is able to develop. PD Pasar Jaya is one of the DKI Jakarta Province Regional-Owned Enterprises …

Analisis Pemangku Kepentingan (Stakeholder) Pada Unit Hubungan Masyarakat (Humas) Dan Kesekretariatan Pt Semen Padang, Sherly Dwi Fedora, Risca Fleureta Hudiyono

Jurnal Administrasi Bisnis Terapan

This research aims to analyze stakeholders mapping of PT Semen Padang, related to financial assistance (sponsorship) event. Stakeholders data obtained from interviewing staff of Public Relation and Secretary Unit. Data then classified into stakeholder matrix based on their power and interest to the company. Interview result shows that PT Semen Padang has provided lots of financial assistance to its stakeholders who submit the proposal through Public Relation and Secretary Unit. Unfortunately, the company still doesn’t have stakeholder map as a basis for consideration of granting this financial assistance. However, based on the mapping/grouping result of company’s stakeholders, we find that …

Diffusing New Media As Know-How Digital Communication In Troubleshoot Maintenance Of Pico Hydro Technology In Bengkulu, Indonesia, Naldo Naldo, Hardika Widi Satria, Dendy Adanta Departement Of Mechanical Engineering, Faculty Of Engineering, Universitas Indonesia, Warjito Warjito

Jurnal Administrasi Bisnis Terapan

Communication has an important role for spreading messages and ideas through various mediums. This research explains the important role of new media in community engagement activities and the dissemination of new information, innovations and technologies that have been done in 2017, especially for the graphic design via the internet on Pico Hydro's information technology in Batu Roto village, Bengkulu province, Indonesia. Community involvement itself is based on a special multidisciplinary perspective of communication and engineering. Pico Hydro is commonly used worldwide to generate electricity in rural areas, making it very useful for rural electrification. We conduct research to meet the …

Program Arsip Vital Sebagai Langkah Antisipasi Bencana Bagi Organisasi, Dyah Safitri

Jurnal Administrasi Bisnis Terapan

The purpose of this article is to review the implementation of ANRI Regulation No. 49 of 2015 concerning the Vital Archive Program Guidelines. Use qualitative models and case studies by comparing the application of vital archive programs with state and other regulatory bodies such as the United Nations. It was found that there was no significant difference in the rules of the vital archive program only for access to vital archives. It was categorized that people were entitled to access vital archives, especially after a disaster. The practical purpose of this article is to show that a vital archive program …

Tinjauan Waktu Penyediaan Berkas Rekam Medik Rawat Jalan Rumah Sakit X Di Tangerang Selatan, Supriadi Supriadi, Dian Putri Damayanti

Jurnal Administrasi Bisnis Terapan

This study looked at the description of the time of the provision of medical records and the factors that cause delays in provision at X Hospital South Tangerang.This research is descriptive with a qualitative approach. The data used were 242 outpatient medical records which were measured at the time they were provided. The file was obtained for 6 days, starting Monday-Saturday from 09.30-12.00. Data is grouped into provision time groups ≤ 10 minutes and provision time groups >10 minutes. Then an in-depth interview with the head of the Medical Record Installation to get an overview of the causes of the …