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Articles 91 - 120 of 40438
Full-Text Articles in Accounting
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah
Jurnal Akuntansi dan Keuangan Indonesia
Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …
The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa
The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa
School of Accountancy Faculty Publications
Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items, as evidenced by asking for more information about them. We find evidence that managers' discussions of special items more often relate to predicted special items, whereas analysts have more questions about potentially opportunistic special items. Managers adopt a relatively more negative tone and use more words when answering questions about potentially opportunistic special …
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah
Jurnal Akuntansi dan Keuangan Indonesia
Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu
Business Management Review
This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …
The Unintended Consequences Of Deregulating Confidential Treatments, Jiahui Han
The Unintended Consequences Of Deregulating Confidential Treatments, Jiahui Han
Dissertations - ALL
This paper examines how the SEC’s deregulation of confidential treatment under the FAST Act affected firms’ material contract redaction behavior and the broader economic consequences associated with disclosure opacity. Using a large sample of SEC filings, I document that confidential treatment is positively associated with both product market competition and lower 10-K readability, suggesting that redaction reflects both proprietary protection incentives and broader disclosure opacity. Further analyses using abnormal file size show that discretionary disclosure complexity remains significantly associated with redaction behavior after controlling for firms’ underlying economic complexity and reporting environment. I further find that the association between redaction …
The Determinants Of Internal Audit Quality: The Mediating Effect Of Internal Auditors’ Competency, Liu Yanyan
The Determinants Of Internal Audit Quality: The Mediating Effect Of Internal Auditors’ Competency, Liu Yanyan
Student Works (2020-2029)
In the context of China’s evolving corporate governance landscape, internal audit (IA) functions are increasingly expected to enhance organizational accountability and risk control. However, many listed firms continue to face challenges in achieving consistently high-quality audit outcomes. This study investigates how four determinants-management support, support and acceptance by auditees, interdepartmental coordination, and external audit cooperation-influence internal audit quality (IAQ), with the internal auditors’ competency acting as a mediating mechanism, rather than conflating competence with audit effectiveness. Using a cross-sectional and quantitative research design, data were collected from 200 internal audit and audit-related professionals from Chinese A-share listed companies, including internal …
Surviving And Thriving: The Indigenous Migrant, Danna Guzman-Rodriguez
Surviving And Thriving: The Indigenous Migrant, Danna Guzman-Rodriguez
Honors Theses
This literature and cultural study highlights the generation of children of indigenous immigrants and the relationship with their indigenous identity and culture. This unique experience is complex and encapsulates issues such as indigenous cultural survival, homogeneity, globalization, and lack of cultural identity. Exploring the Totonac community in La Chaca, Veracruz in Mexico, allows for a deeper explanation of this experience. Speakers of Totonac and other indigenous languages often migrate to countries such as the United States and carry such cultural ties with them. What happens to these ties after moving to a Western-dominated country where globalization favors English and Western …
The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun
The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun
Economic and Business Review
This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study …
Attention To Detail: How Do Information Users Process Exhibits In Form 10-K?, Stephanie F. Cheng, Yimeng Li, Pengkai Lin
Attention To Detail: How Do Information Users Process Exhibits In Form 10-K?, Stephanie F. Cheng, Yimeng Li, Pengkai Lin
Research Collection School Of Accountancy
Form 10-K offers a setting for studying how users process complex, multi-layered disclosures: managerial narratives in the main file alongside separate exhibits, such as contracts and certifications, that provide unfiltered detail. Drawing on rational inattention theory, we investigate how users allocate limited attention across these components. Users typically begin with the main file and selectively access exhibits when the main file appears shorter, less readable, or less confident, indicating higher perceived information loss. This pattern strengthens for exhibits that offer more detail on topics discussed in the main file and among institutional investors and time-constrained users. Exhibit access persists beyond …
“Megadeal” Subsidies, Local Spillovers And Corporate Innovation, Yoojin Lee, Shaphan Ng, Aruhn Venkat
“Megadeal” Subsidies, Local Spillovers And Corporate Innovation, Yoojin Lee, Shaphan Ng, Aruhn Venkat
Research Collection School Of Accountancy
We examine whether the largest place-based, firm-specific corporate subsidies (“Megadeals”) awarded by state and local governments affect local firms’ innovation. First, we document that 1) subsidy firms innovate in the subsidized county and 2) subsidy firms bring inventors from other counties into the subsidized county, consistent with subsidy firms generating new knowledge locally. In our main test, we use a stacked cohort design with stringent fixed effects to document that local firms increase patenting following a Megadeal. Cross-sectionally, effects are increasing 1) in subsidy firm innovativeness, 2) in the technological closeness of subsidy firms and local firms, 3) when subsidy …
Conference Calls And Information Spillover: The Role Of Analyst Participation, Amanda Awyong, Young Jun Cho, Holly I. Yang
Conference Calls And Information Spillover: The Role Of Analyst Participation, Amanda Awyong, Young Jun Cho, Holly I. Yang
Research Collection School Of Accountancy
We examine the role of conference calls in creating information spillover within firms. We find that analyst participation in conference calls is positively associated with subsequent revisions in management forecasts, consistent with analysts' questions prompting managers to collect additional information. We find that this effect strengthens when analysts pose more questions on new topics and when they ask questions with abnormally positive or negative tones. We also find that analyst participation has greater effects when analysts have more experience and higher forecasting ability. Further analyses demonstrate that analyst participation is associated with higher accuracy in subsequently revised forecasts. Overall, our …
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Tax Practice Management, Joseph T. Senko
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Tax Adviser
No abstract provided.
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan
Tax Adviser
No abstract provided.
Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar
Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero Jr.
Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel
Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel
Tax Adviser
No abstract provided.
Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan
Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis
Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis
Tax Adviser
No abstract provided.
Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh
Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh
Tax Adviser
No abstract provided.
Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith
Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith
Tax Adviser
No abstract provided.