About shinta
PDF Posted by shinta
Name
Shinta
Shinta
Country
-
-
Gender
Male
Male
Biography
-
-
Occupation
-
-
Homepage
-
-
Total PDFs Uploaded
3743
3743
An Experimental Investigation of the Effect of Accounting Discretion on the Reporting of Smooth Increasing EarningsValue-maximizing managers smooth earnings to communicate their firm’s value to shareholders. When accounting discretion is available, opportunistic managers are able to mimic the ...
Delisting returns and their effect on accounting-based market anomaliesWe show that tests of market efficiency are sensitive to the inclusion of delisting firm-years. When included, trading strategy returns based on anomaly variables can increase (for strategies ...
Employee Participation in Continuous Improvement Programs: The Interaction Effects of Accounting Information and ControlThe design of management accounting control systems (MACS) is an important factor affecting the extent and success of employee involvement in continuous improvement (CI) programs. The ...
THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA (NOVISSIMA SINICA): EFFECTS OF CULTURE (2ND PART)This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also ...
THE IMPACT OF GLOBALIZATION ON REGULATIONS AND ACCOUNTING SYSTEMS. DIMENSIONING AND QUANTIFICATION.In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be ...
Adverse Effects of Accounting Uniformity on Practice, Education, and ResearchThe pursuit of uniform written standards at the expense of social norms diminishes the effectiveness of financial reporting in stewardship and governance, and in better informing security ...
The Effects of Sarbanes-Oxley on the Public Accounting IndustryThe Sarbanes-Oxley Act of 2002 was intended to improve corporate governance and increase the transparency of financial audits. The legislation also could have significant effects on the ...
Legislative Malapportionment and Economic Outcomes: A First AssessmentThis paper addresses the issue of the endogenous choice and persistence of legislative malapportionment and analyzes its economic consequences. Legislative malapportionment denotes a wide ...
Do Parties Matter for Economic Outcomes? A Regression-Discontinuity ApproachA long-standing issue in political economics is to what extent party control makes a difference in determining fiscal and economics policies. This question is very difficult to answer ...
Economics, Psychology, and Social Dynamics of Consumer Bidding in AuctionsWith increasing numbers of consumers in auction marketplaces, we highlight some recent approaches that bring additional economic, social, and psychological factors to bear on existing ...