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Articles 7711 - 7740 of 39912
Full-Text Articles in Accounting
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
LSU Doctoral Dissertations
Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a firm’s investment base to that of its peers, and thus enhances the comparability of a firm’s return of equity (ROE). This, in turn, increases the transparency with which firm-specific performance differs from its peers. Greater transparency would be expected to improve predictive usefulness, but would also place greater pressure on a firm to meet the performance of its peers. In the …
Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber
Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber
Accounting Faculty Research and Publications
Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals …
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Electronic Theses and Dissertations
In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …
The Contributors, Marites Tiongco
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Financial Reporting Opacity And Expected Crash Risk: Evidence From Implied Volatility Smirks, Jeong-Bon Kim, Liandong Zhang
Financial Reporting Opacity And Expected Crash Risk: Evidence From Implied Volatility Smirks, Jeong-Bon Kim, Liandong Zhang
Research Collection School Of Accountancy
The recent financial crisis has stimulated a renewed interest in understanding the determinants of stock price crash risk (i.e., left tail risk). Recent research shows that opaque financial reports enable managers to hide and accumulate bad news for extended periods. When the accumulated bad news reaches certain tipping point, it will be suddenly released to the market at once, resulting in an abrupt decline in stock price (i.e., a crash). This study extends this line of research by examining the impact of financial reporting opacity on perceived or expected crash risk. Prominent economists, such as Olivier Blanchard, argue that removing …
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Research Collection School Of Accountancy
We examine the impact of beauty on the academic career success of tenure-track accounting professors at top business schools in America, and show that beauty plays a significant role. Specifically, after controlling for gender, ethnicity, publication history, work experience, and quality of alma mater, more attractive professors obtain better first school placements post-PhD and are granted tenure in a shorter period of time. Interestingly, there is no incremental benefit of attractiveness for the career progression from associate to full professor. These findings are consistent with our conjecture that when the signal of an individual’s potential is noisy, beauty becomes a …
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Jiwei Wang, Kevin Chen, Hongqi Yuan
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Jiwei Wang, Kevin Chen, Hongqi Yuan
Research Collection School Of Accountancy
The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Research Collection School Of Accountancy
While the IT innovation topic has gathered significant research interests, the existing discourse on IT innovation is centered on internal organizational processes such as IT capability development and organizational learning rather than IT innovation networks as the primary means for achieving superior enterprise performance. This is an important topic because a networked perspective of IT-enabled innovation is a critical dimension for the dynamics of collaborative innovation in today’s networked economy. In particular, the development and implementation of a digital business ecosystem (DBE); a specific type of business ecosystem defined as an IT-enabled business network of entities with differing interests bound …
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.
Research Collection School Of Accountancy
No abstract provided.
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Research Collection School Of Accountancy
Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …
The Singapore Directorship Report 2014, Clarence Goh
The Singapore Directorship Report 2014, Clarence Goh
Research Collection School Of Accountancy
Directors play an important role in the governance of firms. This reportprovides a comprehensive study of 3,670 directors on the boards of 717companies, business trusts and REITs listed on the Singapore Exchange(SGX) as at the end of 2013. This report specifically examines the structureof boards and their composition, director tenure, remuneration, meetingattendance, gender diversity and multiple directorships. It also documentscompliance with key aspects of the Singapore Code of CorporateGovernance 2012 (the Code) relating to some of these matters.
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Theses: Doctorates and Masters
One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in …
Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young
Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young
Faculty Publications
We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Faculty Publications
No abstract provided.
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Honors Theses
Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …
Public Accounting Recruiting: Implications Of The Antecedents And Consequences Of Organizational Identity On Hiring, Ariana Marie Aquilani
Public Accounting Recruiting: Implications Of The Antecedents And Consequences Of Organizational Identity On Hiring, Ariana Marie Aquilani
Honors Program Theses
Unfortunately, the industry of public accounting has been plagued with a high turnover rate. Recent studies show that around fifteen percent of staff leave the industry each year with a large portion of these professionals only having spent between three and five years in the profession (Platt Consulting Group, 2013). This problem leads to a constant demand for new hires in public accounting firms, especially recent college graduates entering the job market. As a result, the recruiting process has become the primary way of attracting these new hires in order to continue to replace staff moving to new positions outside …
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This paper looks at the economic behavior of suppliers under different ISO9000 standards, especially that of ISO9001 and ISO9002. Considering the information asymmetry, given the same quality provided, the cost-reducing efforts of the ISO9001 SUPPLIER and ISO9002 SUPPLIER under a fixed, cost-plus contract are investigated. The result shows that the cost-reducing effort of the ISO9002 SUPPLIER is in line with the main manufacturer's expectations while the ISO9001 SUPPLIER is able to keep some of the information rent and exerts less effort. The bargaining power of the ISO9001 SUPPLIER is also stronger relative to that of the ISO9002 SUPPLIER. It is …
Analisis Rasio Lancar Rumah Sakit X, Marsdenia Marsdenia
Analisis Rasio Lancar Rumah Sakit X, Marsdenia Marsdenia
Jurnal Vokasi Indonesia
Increasing the efficiency of hospital management sustainability is an ongoing financial management guidelines that absolutely must be adopted by any hospital. This study aims at obtaining information about the components that contribute to the fluctuations of the current ratio Hospital X between 2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source (in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice Director Adiministrasi Finance) and the secondary data source include financial statements. The research shows that RS X’s current ratio are still in a normal range except in the …
Praktik Governance Perbankan Indonesia Ditinjau Dari Aspek Risiko, Erwin Harinurdin, Asti Setiawati, Wahyu Nofiantoro
Praktik Governance Perbankan Indonesia Ditinjau Dari Aspek Risiko, Erwin Harinurdin, Asti Setiawati, Wahyu Nofiantoro
Jurnal Vokasi Indonesia
Performance -based banking structures Indonesia does not have a normal life characters banking and still largely determined by the ideological and political policies of the government. Banking recovery by using a very protective manner, such as from the purchase of government bonds with limited or margin lending and guaranteed withdrawal. Various indicators such as bank loan-deposit ratio ( LDR ) and the structure of third-party funds that are still dominated by short-term funds such as checking and savings shows that the bank has not been able to carry out its primary function in the economic system, intermediation. In the framework …
Industri Perbankan Yang Terkonsentrasiapakah Tetap Dapat Berkompetisi?Kasus Perbankan Syariah, Sancoko Sancoko
Industri Perbankan Yang Terkonsentrasiapakah Tetap Dapat Berkompetisi?Kasus Perbankan Syariah, Sancoko Sancoko
Jurnal Vokasi Indonesia
This paperdiscusses theconditions ofcompetitionbankingindustryin Indonesia, especiallyIslamic Bankingentity. Islamic Bankbecame the objectof research because significant growth in industrial banking.This studyuses a quantitative approachwith adescriptivedesign. Source ofdata used fromindividualbank's annual reporton the websiteof BankIndonesia fromthe period 2008-2011. Tomeasureaspects ofcompetition Islamic Bankingusing Panzar&Rosestatisticmethods. Results of studyshowed thatIslamic banking came into condition of monopolisticcompetitition structure.
Analisis Sistem Akuntansi Pemerintah Pusat (Sapp) Di Kantor Akuntansi Regional Jakarta, Titis Wahyuni
Analisis Sistem Akuntansi Pemerintah Pusat (Sapp) Di Kantor Akuntansi Regional Jakarta, Titis Wahyuni
Jurnal Vokasi Indonesia
This research is intended to describe Central Government Accounting System (SAPP) implemented by the State Financial Accounting Agency (BAKUN) through The Regional Accounting Office (KAR) and the expected outcomes of Central Government Accounting System. In a accounting system, financial statements generated rely on the accuracy and validity of data input transactions. The accuracy and validity of the Government's financial statements generated will depend on the quality of the work done by KARs in managing the Government's financial transaction data input. The method usedin this research isby analyzing the problems/obstaclesfaced by KAR Jakarta and also analyzing the process performed by KAR …
Peningkatan Keterlibatan Mahasiswa Dalampembelajaran Biostatistik Dengan Metode Kooperatifmelalui Media Lembar Kerja Mahasiswa (Lkm) Di Program Studi Perumahsakitan, Nia Murniati, Supriadi Supriadi, Tri Gunadi
Peningkatan Keterlibatan Mahasiswa Dalampembelajaran Biostatistik Dengan Metode Kooperatifmelalui Media Lembar Kerja Mahasiswa (Lkm) Di Program Studi Perumahsakitan, Nia Murniati, Supriadi Supriadi, Tri Gunadi
Jurnal Vokasi Indonesia
This research is motivated by the lack of passionate students of the Program Studi Perumahsakitan Vokasi in the following study courses Biostatistics, because the teaching method does not make the students become active and participate. Consequently Biostatistics courses often leave some students are forced to repeat the due credit limit does not reach the threshold value eventually pass (C) and of course is very detrimental to the student having to repeat the course credit until they intern (last semester). This study is a class act with the entire student subjects RS1 50 people Academic Year 2012/2013 in the University of …
Berbagi Pengetahuan Sebagai Alternatif Penciptaanpengetahuan Untuk Staf Pengajar Vokasi Ui, Dyah Safitri
Berbagi Pengetahuan Sebagai Alternatif Penciptaanpengetahuan Untuk Staf Pengajar Vokasi Ui, Dyah Safitri
Jurnal Vokasi Indonesia
The process of knowledge sharing becomes important processes for an organization in creating new knowledge and innovation. Tacit and explicit knowledge can be moved through several processes to knowledge sharing. Culture an important part of the process, especially an appreciation of the sources of knowledge that is willing to share the knowledge. In educational organizations especially recently established such as Vocational Program UI should institutionalization of knowledge as a knowledge center will be beneficial in the process of knowledge sharing.
Catching Companies Who Refuse To Go Green Red-Handed, Wylee Mcgreevy
Catching Companies Who Refuse To Go Green Red-Handed, Wylee Mcgreevy
Honors Theses
Recycling, planting trees, and bringing your own bags to the grocery store are some of the activities people regularly think about when it comes to sustainability. In the grand scheme of life, how much difference can one person make? What if there were stricter standards for corporations which accounted for their emission of pollutants? Environmental Accounting is a branch of accounting that is progressively gaining popularity and has the potential to redefine the standards of sustainability for companies. With integration of past proposals for a carbon tax and a cap and trade system, a new proposal could be formed that …
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso
Honors Scholar Theses
This paper examines the extent to which generous portfolio management compensation is commensurate to long-term mutual fund performance, over the course of five to ten years. If the relationship between the compensation provision and historical performance exists, the maximum percent management fees as disclosed on the fund prospectuses could be employed as a covariance factor for a model of portfolio pricing. The results indicate that there is relationship between portfolio net assets and this compensation provision. The results do not support the hypothesis that a relationship exists between the size of the maximum percent management fee and long term fund …
The Sentencing Structure Of White-Collar Crime, Catherine Reeves
The Sentencing Structure Of White-Collar Crime, Catherine Reeves
Mahurin Honors College Capstone Experience/Thesis Projects
Corporate fraud is an all-too-common element in our society today. Unfortunately, many of those convicted of fraud end up with a seemingly light jail sentence. A possible explanation for this is that the judges could have many subconscious reasons to give lighter sentences in these cases than they do with other more violent cases. Since there are no strict guidelines for the sentencing of these “white-collar criminals,” the judge’s personal views can play a significant role. Many of the laws and guidelines for determining the sentence in fraud cases have stemmed from the corporate scandals of the early 2000’s, but …
Escaping Entity-Centrism In Financial Services Regulation, Anita Krug
Escaping Entity-Centrism In Financial Services Regulation, Anita Krug
All Faculty Scholarship
In the ongoing discussions about financial services regulation, one critically important topic has not been recognized, let alone addressed. That topic is what this Article calls the “entity-centrism” of financial services regulation. Laws and rules are entity-centric when they assume that a financial services firm is a stand-alone entity, operating separately from and independently of any other entity. They are entitycentric, therefore, when the specific requirements and obligations they comprise are addressed only to an abstract and solitary “firm,” with little or no contemplation of affiliates, parent companies, subsidiaries, or multi-entity enterprises. Regulatory entity-centrism is not an isolated phenomenon, as …
Think Your Business Is Ready For Internationalization?, Michael Lee, Michael Wright
Think Your Business Is Ready For Internationalization?, Michael Lee, Michael Wright
Accountancy Faculty Publications and Presentations
Many small and medium-size enterprises that reach a relative saturation point in their domestic market look toward the global stage as a way to grow into a multinational corporation. This is known as internationalization, the process of increasing business involvement in international operations. Internationalization requires considerable resources and coordination, and it is fraught with business risks.