Finance Commons^™

اثر معايير التدقيق على أداء مراقب الحسابات في ظل التشغيل الالكتروني للبيانات المحاسبية(بحث مستل), علاء فريد عبد الأحد

Muthanna Journal of Administrative and Economics Sciences

في ظل التشغيل الالكتروني للبيانات المحاسبية يتطلب توافر مهارات لدى مراقبي الحسابات كي يؤدي مهامه التدقيقية على وفق معايير التدقيق الدولية والمحلية تتناسب مع بيئة الحاسب , لذلك يهدف البحث الى التعرف على المهارات الواجب توافرها لديهم في ظل تلك المعايير من خلال تصميم استمارة استبانة تم توزيعها على عينة من مراقبي الحسابات في ديوان الرقابة المالية ومكاتب التدقيق الخاصة في العراق , وتم تحليل نتائج تلك الاستبانة وفق الأساليب العلمية الإحصائية بقصد تحقيق صحة فرضية البحث, إذ توصلت نتائج البحث إلى أن هناك مهارات لدى مراقبي الحسابات عينة البحث يمكن توظيفها في أداء مهامهم التدقيقية بالعناية المهنية المطلوبة ووفقاً …

Markowitz 2.0: Innovations For Asset Allocation, Singapore Management University

Perspectives@SMU

The economic wreckage from the 2008 global financial crisis dealt a blow to the theoretical foundations of finance and economic. Many of these theories, such as Markowitz’s Modern Portfolio Theory (MPT), were considered received wisdom and taught in practically all business schools. But now they appeared inadequate to the task of handling the “fat-tails” and “black swans” of extreme market events. These crashes were also occurring far more often than predicted by these theories.

Imf: Predatory Lender Or Latin America’S Best Chance?, Paul Thomas Smith

Political Science Theses and Capstones

Recently, there has been heated debate as to whether or not assistance from the International Monetary Fund has proven to be a great humanitarian effort or a scheme by Western governments to keep emerging Latin American countries in debt. The IMF partners with numerous governments in order to create a collective monetary community from which all may benefit in times of need. These partnered countries are also able to apply for assistance if they find themselves in monetary hardships. Some studies have shown that the IMF has been too heavy handed, while other studies have shown that recipient governments may …

Estimation Of Interest Elasticity Model For Aggregate Commercial Bank Deposits In Nigeria (1986-2008), Matthew .I. Eborieme, Edwin. M. Egboro

Economic and Financial Review

The Nigerian government deregulated the financial market in 1987 in line with the McKinnon-Shaw financial liberalization paradigm. However, the subsequent policy reversal after the introduction of the structural adjustment programme has made the effect of interest rate on aggregate commercial bank deposits (CBD) mobilized unclear. This study is based on the pioneering work of Egboro (2004) who initially examined the appropriateness of these policy summersaults with data ending in 1999. However, in this present study we re-estimated an interest elasticity model of commercial bank deposits in Nigeria by employing more recent data that captured subsequent changes in the nation’s financial …

Upjohn Institute Policy Paper: Public Pension Crisis And Investment Risk Taking: Underfunding, Fiscal Constraints, Public Accounting, And Policy Implications, Nancy Mohan, Ting Zhang

Economics and Finance Faculty Publications

Public pension funds that cover retirement benefits for almost 20 million active or retired employees have been significantly underfunded. An important, though largely overlooked, issue related to pension underfunding is the excessive investment risk levels assumed by public plans. Our analysis suggests government accounting standards strongly affect public fund investment risk, as higher return assumptions (used to discount pension liabilities) are associated with higher investment risk.

Public funds undertake more risk if they are underfunded and have lower investment returns in previous years, consistent with the risk transfer hypothesis. Furthermore, pension funds in states facing fiscal constraints allocate more assets …

Economic Impact Of Legalizing Retail Alcohol Sales In Benton County, Katherine A. Deck, Viktoria Riiman

Publications and Presentations

Converting from a dry county to a wet county would have a number of tangible and intangible economic benefits for Benton County. Legal retail alcohol sales are a signal of a contemporary economic development environment. Quantifying the value of that perception is quite difficult, but it is entirely possible to estimate sales effects and tax implications of becoming a wet county for the residents of Benton County. A study was conducted by the Center for Business and Economic Research to assess the magnitude of those economic effects. Data from 2010 were used because of completeness, but the sizes of the …

Bayesian Hypothesis Testing In Latent Variable Models, Yong Li, Jun Yu

Research Collection School Of Economics

Hypothesis testing using Bayes factors (BFs) is known not to be well defined under the improper prior. In the context of latent variable models, an additional problem with BFs is that they are difficult to compute. In this paper, a new Bayesian method, based on the decision theory and the EM algorithm, is introduced to test a point hypothesis in latent variable models. The new statistic is a by-product of the Bayesian MCMC output and, hence, easy to compute. It is shown that the new statistic is appropriately defined under improper priors because the method employs a continuous loss function. …

Beyond Catch-Up To New Growth Sources, Hian Teck Hoon

Research Collection School Of Economics

SMU Professor of Economics Hoon Hian Teck gave his take on the impact of the Budget announced last Friday and wrote that the 2012 Budget, in essence, recognises that Singapore is now making a transition from a phase of catch-up growth to being a mature economy. In this mature phase, Singapore needs new sources of growth, and policy interventions are necessary to boost the employability and wage earnings of low-wage and older workers. Professor Hoon is also Associate Dean at the SMU School of Economics.

Micro-Finance Competition With Motivated Mfis, Brishti Guha, Prabal Roy Chowdhury

Research Collection School Of Economics

In this paper we examine the effect of increased MFI competition, focusing on its implications for borrower targeting, both in the presence and the absence of double-dipping. In the absence of competition we find that the loans are more likely to go to relatively richer borrowers whenever inequality is not too large, and the technology is sufficiently convex. In the presence of competition, the results depend on whether double-dipping is feasible or not. In case double-dipping is not feasible, we find that the MFIs necessarily target the richer borrowers. Interestingly, it turns out that double-dipping may encourage the MFIs to …

Risk Management In A Volatile Market, Singapore Management University

Perspectives@SMU

As stock markets around the world whipsaw in a manner that bewilders even the seasoned trader, an academic has suggested for financial institutions to look more closely at linking dynamic loss tail distributions to contagion modeling for effective risk management.

The Gettysburg Economic Review, Volume 6, Spring 2012

Gettysburg Economic Review

No abstract provided.

The Rise Of American Industrial And Financial Corporations, Elizabeth A. Laughlin

Gettysburg Economic Review

This paper identifies and analyzes the steps the United States took in its progression to an industrial nation. Launched by the merger movement in the late nineteenth century, vertical and horizontal integration lead to trusts and monopolies in a number of industries. Simultaneously, the labor market was undergoing a number of reforms with the deskilling of workers. The rise of big business was made possible through the growth of the financial sectors and companies such as J.P Morgan. The case study of The Standard Oil Co. highlights the wealth and power that robber barons such as J.D. Rockefeller held during …

Indiana State University Financial Report 2012, Indiana State University

Financial Reports

No abstract provided.

Caught In A Poverty Trap? Testing For Single Vs. Multiple Equilibrium Models Of Growth, Cameron Shelton, Francisco R. Rodriguez

CMC Faculty Publications and Research

We look for permanent effects to per capita GDP from exogenous, temporary shocks. Our shocks are temporary changes to the export revenues of small, open economies. We find no evidence that even the largest of these temporary shocks, in excess of 9.7% of GDP, produce permanent effects to the growth path of per capita GDP. The inability to reject a single-equilibrium world with shocks of this magnitude suggests that multiple-equilibria, if they exist, are too widely separated to be policy-relevant. Current aid initiatives, which are of a similar magnitude, are not likely to deliver transition to a higher growth path.

Risk Management: Bankruptcy Prediction Models For Banks, Ponkala Anand Vaseekhar Manuel

Theses Digitization Project

The purpose of this study is to determine the causes for financial distress which lead to bankruptcy and identify which of the five models used in this paper is more accurate in forecasting bankruptcy. It analyzes the changes in market, policy, economy, and political influence which leads to bankruptcy. Methodologies chosen to investigate financial distress and bankruptcy in this paper are Moody's, Standard and Poor's, Vaziri's, Z-score Model, and Logit Model. Data was collected from various websites to perform the analysis.

Nova Southeastern University 2012 Annual Report, Nova Southeastern University

NSU Annual Reports

No abstract provided.

Cascading Failures And Fundamental Uncertainty: Divergence In Financial Risk Assessment, Alexander Kent Spray

Electronic Theses and Dissertations

By applying common financial risk assessment models to the network economy formalized in Delli Gatti et al. (2006), and by contextualizing both in the broader literature on complexity in economic systems, the question of convergence in economic models is addressed. Critically, a formal state condition is identified which can contribute to the emergence of periods of extreme divergence from expected conditions even in a model characterized by restrictive assumptions regarding agent choice and market structure. The strength of the impact of this state condition, here the topology of a credit network, on the dynamics of the economic system is furthermore …

The Impact Of Institutional Arrangements On Educational Efficiency, Trevor Collier

Economics and Finance Faculty Publications

Per-pupil expenditures on education in the United States have grown immensely in recent decades, yet student achievement has been stagnant. An abundance of research has sought to solve this enigma, much of it centered on the incentive structure facing administrators. Some recent papers use TIMSS data to analyze the relationship between institutional arrangements—that typically do not vary within a single country—and student achievement. Similarly, we utilize TIMSS 1999 to determine if there is an indirect relationship between institutional arrangements and student achievement, via a relationship with school efficiency. Our results show that the specified link between institutional arrangements and student …

معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي

Muthanna Journal of Administrative and Economics Sciences

إن معايير المحاسبة الحكومية الدولية كمتغير حديث في النظم المحاسبية الحكومية يمكن أن تساهم في تطوير النظام المحاسبي الحكومي في العراق وإن اعتماد هذه المعايير يتطلب إتباع أساس الاستحقاق المحاسبي. تتحدد مشكلة البحث بان مستخدمو المعلومات المحاسبية الحكومية يواجه مشكلة الحصول على المعلومات الملائمة والموثوقة التي توفر الشفافية المطلوبة لتحقيق المساءلة والرقابة واتخاذ القرارات، أن مصدر مثل هذه المعلومات هو نظام المعلومات المحاسبي الحكومي الذي يلبي المتطلبات التي تفرضها معايير المحاسبة الحكومية الدولية التي جاءت كأحد متطلبات تطوير نظم المعلومات المحاسبية الحكومية . ويهدف البحث إلى بيان دور معايير المحاسبة الحكومية الدولية قي تطوير النظام المحاسبي الحكومي في العراق من …

Three Essays On Quote Stuffing, Dealer Liquidity And Stub Quoting, Jared Frank Egginton

Electronic Theses and Dissertations

This dissertation consists of three essays on quote stuffing, dealer provided liquidity, and stub quoting. The first essay examines the impact that intense episodic spikes in quoting activity (frequently referred to as "quote stuffing") has on market conditions. We find that quote stuffing is pervasive with several hundred events occurring each trading day and that over 74% of US exchange traded securities experience at least one episode during 2010. We find that during periods of intense quoting activity stocks experience decreased liquidity, higher trading cost, and increased short term volatility. In the second we examine the role of the NASDAQ …