Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 811 - 840 of 39874

Full-Text Articles in Accounting

The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan Dec 2025

The Impact Of Value Co-Creation On Organizational Resilience In Small And Medium-Sized Traditional Foreign Trade Enterprises, Dan Yan

Dissertations and Theses Collection (Open Access)

Against the backdrop of increasing uncertainty in the global business environment, international scholarly attention to individual, group, and organizational resilience has risen significantly. Chinese export trading enterprises—especially small and medium-sized export trading enterprises(SMETEs)—face disadvantages such as small scale, weak financing capacity, limited access to information, and low brand strength. After experiencing shocks from digital transformation, the COVID-19 pandemic, the Russia–Ukraine war, and the European energy crisis, these firms have been compelled to reconsider how to enhance their organizational resilience in order to adapt to an increasingly turbulent external environment.

First, this study selects Company H as a representative case of …


Robert Kuhn Mautz [Inducted 1978], American Accounting Association Dec 2025

Robert Kuhn Mautz [Inducted 1978], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi Dec 2025

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …


From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen Dec 2025

From Discrete Manufacturing To Continuous Manufacturing: Examining The Relationship Among Digital Capability, Organizational Learning, And Enterprise Performance, Demu Chen

Dissertations and Theses Collection (Open Access)

In 2018, Company J launched its intelligent drive digital transformation project, which was completed and entered operation in 2021. That December, the project obtained certification under Zhejiang Province's "1353" system for the future factory enterprises, marking a successful transition from discrete to continuous manufacturing. To address the asynchronous flows of logistics, information, personnel, capital, and value indiscrete manufacturing enterprises, as well as pain points such as lowper capita output, long product delivery cycles, and low annual inventory turnover rates, this study, based on organizational learning theory, constructs ananalytical model encompassing digital capability (independent variable X), organizational learning (mediating variable Z), …


Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang Dec 2025

Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang

Research Collection School Of Accountancy

Product market advertising, while containing little new information, triggers spikes in investor attention. Using weekly advertising data, we find that sell-side analysts issue optimistic earnings forecasts in response to heavier advertising in the prior week. This effect is not driven by confounding earnings or product news. It is more pronounced for experienced analysts and analysts affiliated with brokerages relying solely on trading revenues. The optimistic forecast bias intensifies the impact of advertising on investor trades, especially on retail buying, of the underlying stock during the following week. Overall, analysts appear to issue optimistic forecasts to exploit retail investor attention spikes …


American Institute Of Accountants War Program, American Institute Of Accountants Dec 2025

American Institute Of Accountants War Program, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Nov 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon Nov 2025

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.


Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr. Nov 2025

Washington Report: Tax Reform 1969—The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Don J. Summa Nov 2025

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.


Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger Nov 2025

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.


Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart Nov 2025

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.


Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes Nov 2025

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.


Using The Cash Method Of Tax Accounting, Paul Farber Nov 2025

Using The Cash Method Of Tax Accounting, Paul Farber

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Nov 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder Nov 2025

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.


Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Conglomerates And Convertibles, Randolph W. Thrower Nov 2025

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon Nov 2025

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.


Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr. Nov 2025

Washington Report: Tax Reform 1969-The End Of The Beginning!, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Don J. Summa Nov 2025

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.


Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger Nov 2025

Estate Planning Techniques: Arranging Life Insurance Proceeds, Edward S. Schlesinger

Tax Adviser

No abstract provided.


After-Death Estate Planning, Bernard Barnett Nov 2025

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder Nov 2025

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.


Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner Nov 2025

Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.


Conglomerates And Convertibles, Randolph P. Thrower Nov 2025

Conglomerates And Convertibles, Randolph P. Thrower

Tax Adviser

No abstract provided.


Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart Nov 2025

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.


Using The Cash Method Of Tax Accounting The, Paul Farber Nov 2025

Using The Cash Method Of Tax Accounting The, Paul Farber

Tax Adviser

No abstract provided.