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Boosting Government Assets as A Revenue Center: Risk and Treatment 推动政府资产成为收入中心:风险与应对
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-10-31 DOI: 10.47153/afs34.8332023
Nurul Ainuzzahrah, Dwi Martani
{"title":"Boosting Government Assets as A Revenue Center: Risk and Treatment","authors":"Nurul Ainuzzahrah, Dwi Martani","doi":"10.47153/afs34.8332023","DOIUrl":"https://doi.org/10.47153/afs34.8332023","url":null,"abstract":"The Ministry of Finance, through the Directorate General of State Assets Management (DGSAM), strives to increase the contribution of asset management as a source of Non-Tax State Revenue through the Asset Utilization mechanism (in the form of assets rent, etc.). However, empirical data indicates that Asset Utilization activities are not optimal. This study aims to conduct a risk assessment of the government assets rental business process. The study was conducted qualitatively following the risk assessment steps according to ISO 31000:2018 Risk Management. Based on data obtained (by document analysis and interviews) and referring to the organization's risk appetite, the risk assessment shows that eight significant risks need to be anticipated and mitigated by DGSAM related to the assets rental business process. To increase the effectiveness of the assets rental business process in generating Non-Tax State Revenue, we recommend DGSAM as Assets Manager to increase the effectiveness of control in the assets rental business process and implement risk mitigation as an embedded strategy in improving asset management.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135976677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance 组织氛围对卖方分析师离职和绩效的影响
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-10-19 DOI: 10.1111/abac.12306
Wai Fong Chua, Yu Flora Kuang, Yi (Ava) Wu
{"title":"The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance","authors":"Wai Fong Chua, Yu Flora Kuang, Yi (Ava) Wu","doi":"10.1111/abac.12306","DOIUrl":"https://doi.org/10.1111/abac.12306","url":null,"abstract":"This paper investigates whether and how organizational climate (OC) in brokerage firms affects analyst turnover and performance. We find that firms with a lower‐rated OC have a higher likelihood of analyst turnover. Also, when analysts leave and switch brokerage firms, they are more likely to move to a firm with a higher‐rated OC and will deliver more accurate forecasts after switching firms. However, the performance improvements in better‐rated OC firms are significant only for the initial years of the analysts’ employment in the new firms. We also show that OC‐related analyst turnover negatively affects the performance of incumbent analysts, especially for those non‐All‐Star incumbent analysts, while these adverse performance effects are also transitory and last for two years only. Thus, our findings indicate that OC only has a short‐lived effect on the behaviour of both leaving and remaining analysts, which challenges the long‐held assumption that investments in a positive OC will always be associated with lower employee turnover and higher individual performance. We explain our results as arising from the high levels of labour mobility within the brokerage industry and the transparency of analyst forecasts as a public performance measure.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135780406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ex‐military Top Executives and Corporate Violations: Evidence from China 前军方高层管理人员和公司违规行为:来自中国的证据
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-25 DOI: 10.1111/abac.12304
Dunli Zhang, Jinzhao Zhou, Jingjuan Ma
{"title":"Ex‐military Top Executives and Corporate Violations: Evidence from China","authors":"Dunli Zhang, Jinzhao Zhou, Jingjuan Ma","doi":"10.1111/abac.12304","DOIUrl":"https://doi.org/10.1111/abac.12304","url":null,"abstract":"We examine the association between corporate violations and executives who formerly served in the military, using a sample of A‐share listed firms in China from 2004 to 2018. We find that firms led by ex‐military executives are less likely to incur corporate violations. Further tests indicate that where there is a negative relationship this association is more pronounced for non‐financial corporate violations than for cases involving financial fraud. We also confirm that the association between corporate misconduct and firms with ex‐military executives is more significant if the firm has insufficient external oversight. The results are robust to a series of robustness tests. Overall, our results suggest that executives’ exposure to military culture has a governance effect in regulating corporate behaviour and outcomes in emerging economies.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135864626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate Governance Reforms and Analyst Forecasts: International Evidence 公司治理改革与分析师预测:国际证据
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-20 DOI: 10.1111/abac.12305
Simeng Liu, Kun Tracy Wang, Yue Wu
{"title":"Corporate Governance Reforms and Analyst Forecasts: International Evidence","authors":"Simeng Liu, Kun Tracy Wang, Yue Wu","doi":"10.1111/abac.12305","DOIUrl":"https://doi.org/10.1111/abac.12305","url":null,"abstract":"In this study, we examine the effect of worldwide corporate governance reforms on analyst forecasts using data on firms from 41 countries that have implemented such reforms. Employing a difference‐in‐differences design, we find robust evidence of a significant positive effect of these reforms, which mainly promote the independence of the audit committee and auditors, on analyst forecast accuracy. We also find significant improvements in post‐reform corporate governance structure and the quantity and quality of corporate disclosure, which validates the predicted economic mechanism of the impact of these reforms. Moreover, the reforms are effective in reducing analyst forecast bias and dispersion, suggesting an overall improvement in analyst forecast quality after reform implementation. Furthermore, we find a moderating effect of analyst general experience on the relationship of interest, which is consistent with the conjecture that improved corporate disclosures following reforms could be more beneficial for analysts with less experience. Overall, our findings shed new insights into how country‐level corporate governance reforms worldwide shape firms’ information environment.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136308954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements 分析师的每股收益预测:预测不确定性和预测精度对投资者判断的影响
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-14 DOI: 10.1111/abac.12302
Clarence Goh
{"title":"Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements","authors":"Clarence Goh","doi":"10.1111/abac.12302","DOIUrl":"https://doi.org/10.1111/abac.12302","url":null,"abstract":"This study uses controlled experiments to investigate the joint effects of forecast uncertainty and forecast precision on investor judgements. It finds that forecast precision moderates the effects of forecast uncertainty on investors’ forecast reliability judgements such that the effects of forecast uncertainty on investors’ judgements of forecast reliability are more negative when an analyst's point earnings per share (EPS) forecast is rounded than when it is precise. In addition, the relationship between forecast precision and investors’ judgements of forecast reliability is mediated by investors’ perceptions of forecast attributes. The evidence also suggests that while forecast uncertainty exerts a negative effect on investment judgements, forecast precision does not play a role in mitigating these negative effects. Using a supplementary within‐participants experiment, the study further finds that investors may not be consciously aware of how forecast precision influences their judgements of forecast reliability.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134913753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China 国有和政治关系是否影响客户集中的预防性现金持有?来自中国的证据
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-14 DOI: 10.1111/abac.12303
Shaorou Hu, Ming Liu, Nan Liu, Xialin Guo
{"title":"Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China","authors":"Shaorou Hu, Ming Liu, Nan Liu, Xialin Guo","doi":"10.1111/abac.12303","DOIUrl":"https://doi.org/10.1111/abac.12303","url":null,"abstract":"This paper examines whether state ownership and political connections affect the relationship between customer concentration and cash holdings for Chinese listed manufacturing firms. We show that non‐state‐owned firms, but not state‐owned firms, hold more cash as customer concentration increases. In addition, political connections weaken the positive effect of customer concentration on non‐state‐owned firms’ cash holdings. Our supplemental analyses further show that for non‐state‐owned firms with limited access to finance—for instance, firms with low analyst following, low institutional ownership, or low government subsidies—the effects of political connections on weakening the positive association between customer concentration and cash holdings are more pronounced. Additional robustness tests support our arguments.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134970718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018 James R. Doty: PCAOB主席2011-2018的监管方法
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-10 DOI: 10.1111/abac.12301
John D. Keyser
{"title":"The Regulatory Approach of James R. Doty: <scp>PCAOB</scp> Chair 2011–2018","authors":"John D. Keyser","doi":"10.1111/abac.12301","DOIUrl":"https://doi.org/10.1111/abac.12301","url":null,"abstract":"James R. Doty was the chair of the US Public Company Accounting Oversight Board (PCAOB) from February 2011 to January 2018. Extant research investigates the outcomes of the PCAOB's regulatory approach without examining what that approach is. This article examines two approaches to regulation: merit and disclosure. For example, the PCAOB inspection process, which focuses on remediation of deficiencies, is a form of merit regulation. A disclosure approach to regulation would focus instead on more timely disclosure of inspection findings to audit committees, investors, and other users of financial statements. The article explores the impact of Doty's regulatory approach on the direction of the PCAOB during his tenure. Under Doty, the PCAOB's approach shifted towards a more disclosure based regulatory approach and away from a merit based regulatory approach. The article is based on extensive documentary evidence as well as interviews with James Doty.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136071146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Portfolio Momentum Beat Analyst Advice? 投资组合的势头胜过分析师的建议吗?
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-09-03 DOI: 10.1111/abac.12300
Jaeyong Lee, Jonathan A. Batten, Hyunah Ham, Doojin Ryu
{"title":"Does Portfolio Momentum Beat Analyst Advice?","authors":"Jaeyong Lee, Jonathan A. Batten, Hyunah Ham, Doojin Ryu","doi":"10.1111/abac.12300","DOIUrl":"https://doi.org/10.1111/abac.12300","url":null,"abstract":"We conduct a comparison of three portfolio investment strategies in the US stock market following the implementation of Regulation Fair Disclosure in October 2000. The strategies analyzed are analyst‐recommended, recommendation changes, and momentum portfolios. Across various time periods, company sizes, and industry sectors, the momentum portfolio consistently outperforms the other strategies. Portfolios based on analyst recommendations exhibit poor performance in industries such as consumer staples and materials, which are strongly correlated with oil prices. These industries are susceptible to external demand and supply‐side price shocks that are not adequately captured by analyst recommendations. The findings highlight firstly, the efficacy of the momentum strategy and the limitations of relying solely on analysts’ recommendations, particularly in oil‐dependent sectors; and secondly, the varying dynamics and performance of different investment strategies for investors seeking to optimize their investment decisions across different sectors and market conditions.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"35 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87165860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Redefining the Role of Mobile Phones in Accounting Education: Exploring Students' Perspectives 重新定义手机在会计教育中的作用:探索学生的观点
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-07-31 DOI: 10.47153/afs33.7292023
Khulood khalifa Almusalhi, Huria Saleem Alabri, M. M. Thottoli
{"title":"Redefining the Role of Mobile Phones in Accounting Education: Exploring Students' Perspectives","authors":"Khulood khalifa Almusalhi, Huria Saleem Alabri, M. M. Thottoli","doi":"10.47153/afs33.7292023","DOIUrl":"https://doi.org/10.47153/afs33.7292023","url":null,"abstract":"Purpose: Equitable access, choosing suitable apps, eliminating distractions, assuring compatibility, and providing efficient teacher training for successful integration challenges with using mobile phones as teaching aids in accounting education. Hence the current research examines students' perceptions of using smartphones in accounting education.Design/ Methodology/ Approach: Quantitative data was gathered from 101 students in accounting programs at universities in Oman. The data is then analyzed using the Partial Least Square Structural Equation Modelling (PLS-SEM) technique. Findings: Both hypotheses are supported wherein students' Perception of the use of mobile phones as a learning tool with accounting education shows p < 0. 001, t=4.896, and university/college policy on using mobile phones with accounting education show p < 0. 001, t=4.020. This result indicates that Students’ Perceptions of (using mobile phones as a learning tool and university/college policy on using mobile phones) significantly impact accounting education. \u0000 ","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"15 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81394186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation? 税务课程和税务培训的学习效果如何影响税务职业选择?
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-07-31 DOI: 10.47153/afs33.6972023
R. Kharisma, Usman Sastradipraja
{"title":"How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation?","authors":"R. Kharisma, Usman Sastradipraja","doi":"10.47153/afs33.6972023","DOIUrl":"https://doi.org/10.47153/afs33.6972023","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Career choice in the field of taxation is one of the employment issues in the field of taxation. Therefore, the Minister of Finance issued several regulations trying to overcome these problems by carrying out various kinds of innovations. This study aims to determine the effect of the effectiveness of learning tax courses and tax brevet training on career choices in taxation. The type of research used is quantitative. The number of samples in this study were 100 respondents, namely students and alumni who were enrolled in the accounting study program at the Unjani Faculty of Economics and Business. Data collection used a questionnaire and was processed using SPSS 25. The results in this study show that partially the effectiveness of learning tax courses has a positive and significant effect on career choices in taxation, tax brevet training partially has no positive and significant effect on career choices in taxation. Simultaneously the variable effectiveness of learning taxation courses and tax brevet training influences career choices in the field of taxation \u0000  \u0000 \u0000 \u0000 \u0000","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"24 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86519334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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