Accounting最新文献_第3页

The effect of essential information and disposition effect on shifting decision investment 基本信息和配置效应对决策投资转移的影响

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.6.015

S. R. Basana, Z. Tarigan

{"title":"The effect of essential information and disposition effect on shifting decision investment","authors":"S. R. Basana, Z. Tarigan","doi":"10.5267/j.ac.2021.6.015","DOIUrl":"https://doi.org/10.5267/j.ac.2021.6.015","url":null,"abstract":"The current pandemic era has given uncertainty to the country's economic growth and resulted in many countries experiencing a drastic decline in share prices. This condition impacts investors' perceptions of the funds that have invested in the stock market. This study investigates the effect of essential information and disposition effect on shifting decision investment with the character investor's moderation as the moderator variable. A survey was conducted on 252 investors who have invested in the Indonesian stock exchange. The Data processing used the partial least square (PLS) technique. This study indicates that essential information for investors in the pandemic era can increase the disposition effect in deciding beneficial share ownership. The essential information obtained by investors in the covid era regarding stock market movements and its internal performance in the stock market list can increase investor shifting decisions. The disposition effect can have a significant effect on shifting decision investors. Essential information related to stock price movements and its internal performance affects investors' courage to take risks and provide optimism for shifting decisions. Then the investor type does not affect the disposition effect on shifting decisions. This study contributes to the theory of financial behavior in decision making by considering psychological factors when uncertainty exists in the stock market.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

The effect of liquidity risk on the performance of banks: Evidence from Jordan 流动性风险对银行绩效的影响:来自约旦的证据

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.6.017

Mohammed AL-Ardah, Saleh K. Al-Okdeh

{"title":"The effect of liquidity risk on the performance of banks: Evidence from Jordan","authors":"Mohammed AL-Ardah, Saleh K. Al-Okdeh","doi":"10.5267/j.ac.2021.6.017","DOIUrl":"https://doi.org/10.5267/j.ac.2021.6.017","url":null,"abstract":"This study aimed to determine the impact of liquidity risk on financial performance of Jordanian banks, where liquidity risk was measured by (Liquidity ratio, net working capital, cash and investment ratio to total deposits), and financial performance was also measured through the index (return on assets) and the modifying variable (bank size) measured through the natural logarithm of total assets was also added. To achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of all 13 commercial banks listed on the Amman Stock Exchange. All banks in the study community were selected as a study sample using the comprehensive survey method, and the statistical analysis program (SPSS) was used to test the study hypotheses. Based on the results of the statistical analysis, it was found that there was an impact of liquidity risk on financial performance measured by return on assets in Jordanian commercial banks listed on Amman Stock Exchange, and there was an impact for each of (current liquidity ratio, net working capital, cash and investment ratio to total deposits) on financial performance measured by return on assets in Jordanian commercial banks listed on Amman Stock Exchange. It was also found that the size of the bank contributes to modifying the effect of liquidity risk on financial performance measured by return on assets in Jordanian commercial banks listed on Amman Stock Exchange. The study concluded a set of recommendations, the most important of which are: commercial bank administrations should increase interest in exploiting their liquidity within acceptable risk limits to reach optimal ratios for financial performance by balancing the returns to be achieved with the potential risks of such expenses in a way that ensures the positive impact of liquidity risk on the financial performance of those banks.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Corporate social responsibility disclosure, CEO integrity and earnings management: Evidence from the Vietnam stock market 企业社会责任披露、CEO诚信与盈余管理:来自越南股市的证据

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.001

N. T. Anh

引用次数: 2

Applying appropriate models to predict bankruptcy for Vietnamese listed construction companies 运用合适的模型预测越南上市建筑公司的破产

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.8.001

Thi Hong Nguyen, Lan Phuong To, K. P. Trung, Thi Thuy Kieu Dang

引用次数: 0

Toward economic growth: Income distribution in the era of the COVID19 pandemic in east Kalimantan province 走向经济增长:东加里曼丹省2019冠状病毒病疫情时代的收入分配

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.005

A. Syarif, Rahcmad Budi Suharto, Zamruddin Hasid, M. Mire, J. Jiuhardia, M. Setini

{"title":"Toward economic growth: Income distribution in the era of the COVID19 pandemic in east Kalimantan province","authors":"A. Syarif, Rahcmad Budi Suharto, Zamruddin Hasid, M. Mire, J. Jiuhardia, M. Setini","doi":"10.5267/j.ac.2021.7.005","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.005","url":null,"abstract":"The technological era is a dilemma in the economic growth of a region. The policy of economic development, at least, contains two main objectives to be achieved, namely growth and equity. These two goals are usually in conflict with each other. That is, if growth reaches a high level, then equity reaches a decline so that the conscious effort to create a balance is one of the goals of development. Growth to increase income per capita is an effort in progress to increase output (through the use of factors of production with or without technological change) continuously in the long run, which is always associated with population growth. Because with high output growth coupled with high population growth, the growth of output will become a new problem, so efforts to overcome unemployment are also a crucial part of development. Equitable distribution of fixed income is one of the critical issues faced by an economy. Doing a real business venture so that the rent is more evenly distributed is an essential responsibility of an economic system. The development of an economy will cause changes that are not always good due to the use of labor. This sometimes causes the number and level of unemployment to increase, along with population growth. Finally the paper considers whether there is any evidence of government expenditure, Private investment and poverty rates on Income distribution in East Kalimantan Province is Significantly influenced but Economic is not Growth.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A study on the relationship between money supply and inflation in Vietnam from 2005 to 2021 2005 - 2021年越南货币供给与通货膨胀关系研究

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.7.001

Van Thi Tuong Nguyen, T. Hoang, D. A. Le

{"title":"A study on the relationship between money supply and inflation in Vietnam from 2005 to 2021","authors":"Van Thi Tuong Nguyen, T. Hoang, D. A. Le","doi":"10.5267/j.ac.2022.7.001","DOIUrl":"https://doi.org/10.5267/j.ac.2022.7.001","url":null,"abstract":"The study examines the relationship between money supply and inflation in Vietnam in the period of 2005-2021. The relationship between money supply and inflation is addressed in economic theories and models and has been studied by many experts in different economies in different periods. To examine the relationship between money supply and inflation in Vietnam in the period of 2005-2021, the research team collected data on money supply and inflation rate, then analyzed this relationship during three periods of 2005-2011, 2012-2019 and 2019-2021. Next, the research team collected data on money supply (MS - total means of payment) and consumer price index (CPI), quarterly data from the first quarter of 2005 to the fourth quarter of 2021 and uses Eviews 8 software for analyzing. The research team uses a linear regression model to evaluate the impact of money supply growth (GMS) on consumer price index (CPI), a variable representing the inflation rate, of Vietnam during the research period. The model results support the view that money supply growth and past inflation are among the factors affecting inflation in Vietnam. From the research results and the actual money supply, the money supply growth rate as well as the inflation rate in Vietnam during the research period, the research team makes some policy recommendations to achieve the targets of supporting economic recovery, controlling inflation, stabilizing the macro-economy in Vietnam after the Covid-19 pandemic.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

New developments in financial statement analysis. Liquidity in the winery sector 财务报表分析的新发展。葡萄酒行业的流动性

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.10.002

Núria Arimany-Serrat, M. À. Farreras-Noguer, G. Coenders

引用次数: 4

Moderation of risk preferences on factors influencing MSME taxpayer compliance in Indonesian digital transactions 风险偏好对印尼数字交易中影响中小微企业纳税人合规性因素的调节

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.10.004

W. Waluyo, Susila Hesti Purnami

引用次数: 0

The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance 运用分类转移的财务困境对盈余管理实践的影响:良好公司治理的调节作用

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.002

Cokorda Istri Eka Pratiwi, H. Suprasto, M. Sari, D. Ariyanto

{"title":"The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance","authors":"Cokorda Istri Eka Pratiwi, H. Suprasto, M. Sari, D. Ariyanto","doi":"10.5267/j.ac.2021.7.002","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.002","url":null,"abstract":"The existence of good corporate governance is expected to minimize the occurrence of earnings management practices when the company is in financial distress condition. This research aims to provide empirical evidence on the influence of financial distress on earnings management practices as well as the existence of good corporate governance projected by the proportion of independent commissioners and the proportion of audit committees in weakening the influence of financial distress on earnings management practices. The population of this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling techniques used are purposive sampling techniques and obtained samples as many as 185 samples. The earnings management tool used in this study was classification shifting. The data analysis techniques in this study used Eviews 10. The results of the analysis provide evidence that financial distress affects earnings management practices, while the proportion of independent commissioners is unable to moderate, and the audit committee strengthens the influence of financial distress on earnings management practices.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The role of management accounting system and organizational culture in mediating the relationship between mutual dependency and environmental uncertainty 管理会计制度和组织文化在相互依赖与环境不确定性之间的中介作用

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.2.001

H. Hardi, B. Budiyanto, Agustedi Agustedi, Tomy Fitrio

引用次数: 0