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International journal of accounting and financial ... 23건

  1. [해외논문]   The Effect of Debt, Firm Size and Liquidity on Investment -Cash Flow Sensitivity  

    Soumaya, Hechmi
    International journal of accounting and financial reporting v.2 no.2 ,pp. 1 , 2012 ,

    초록

    Given the importance of cash flow, being in determining the investment performance of firms, we have presented an overview of purely practical studies that analyze this relationship. The majority of these studies have proven the existence of such relationship, both significant and positive, between investment and the CF, but the unanimity has not explained this positive relationship.We are interested only in analyzing the effect of the debt, liquidity and firm size on the investment-cash flow sensitivity on a sample of 82 French firms that compose the SBF 250 index, from 1999 to 2005. Thus, we have noticed that the debt has a negative effect on the investment-cash flow sensitivity and the firm size has a positive effect on this relationship.

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  2. [해외논문]   Audit Quality and Earnings Management in the Tunisian Context  

    Inaam, Zgarni , Khmoussi, Hlioui , Fatma, Zehri
    International journal of accounting and financial reporting v.2 no.2 ,pp. 17 , 2012 ,

    초록

    In this study, we test the effect of the implementation of the financial security law (n° 2005-96) and the audit quality (Big 4 auditors, auditor industry specialization and audit tenure) on constraining the extent of real and accruals based earnings management in the Tunisian context. Using 319 firm-year observations during the period 2000-2010, our results suggest that auditor industry specialization and Big 4 auditors associated with lower levels of accruals earnings management. We also find that the Big 4 auditors enhance the extent of real earnings management (REM). Further, we document that longer auditor tenure is not associated with greater real and accruals earnings management. Finally, our findings suggest that the adoption of the financial securities law of 2005 is not effective on reducing earnings management in the Tunisian context.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

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  3. [해외논문]   Price Discovery in Indian Agricultural Commodity Markets  

    Sehgal, Sanjay , Rajput, Namita , Dua, Rajeev Kumar
    International journal of accounting and financial reporting v.2 no.2 ,pp. 34 , 2012 ,

    초록

    In this paper, the price discovery relationship for ten agricultural commodities has been examined. Price discovery is confirmed for all commodities except Turmeric. Price discovery results are encouraging given the nascent character of commodity market in India. However the market does not seem to be competitive. The findings have implications for policy makers, hedgers and investors and will help in deeply understanding the role of futures market in information dissemination. The commodity exchanges must strengthen their surveillance system for early detection on continuous basis of anomalous trading behaviour. These markets are becoming informationally mature and market regulators have taken adequate steps for market development. Forwards Market Commission (FMC) should be given adequate powers to regulate commodity market and penalise any insider trading and price manipulations. Well-organized spot markets must be developed, ensuring transparency and trading efficiency. Electronically traded spot exchanges must be developed and warehousing; testing labs as well as other eco-system linkages must be established to strengthen the derivative market trading mechanism for efficient price discovery mechanism.

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  4. [해외논문]   International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management  

    Wang, Xinhua , Yang, Bibo
    International journal of accounting and financial reporting v.2 no.2 ,pp. 55 , 2012 ,

    초록

    Earnings management that misrepresents the firm's financial picture and misleads investors is a persistent problem. One role of the auditor is to efficiently monitor the accounting reports so as to better inform investors as to the true status of the firm and help close the asymmetric information gap between owners and management. Auditors, however, operate within the constraints of social and legal environments that often display vast international differences. Using sample data from around 50,000 firm-year observations in 42 countries, the paper shows that in the United States the Big Four auditors more effectively monitor overstated earnings than their smaller counterparts, while elsewhere they tend to be more effective in monitoring both overstated and understated earnings. An important policy implication of the results is that uniform worldwide audit and financial reporting standards may not be as effective as might be hoped, because international differences in ownership structures and the resultant agency issues create different reporting incentives.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  5. [해외논문]   Auditing Issues with Chinese Reverse Merger Companies Traded in the United States  

    Stiner, Frederic M. , Lynn, Susan A.
    International journal of accounting and financial reporting v.2 no.2 ,pp. 76 , 2012 ,

    초록

    Recently there have been two issues related to Chinese companies seeking capital in the United States. The first issue is frauds that have been perpetrated by companies using reverse mergers in order to go public. The second issue is fraud in continuing audit engagements when there has been reliance by an American audit firm on a foreign accountant's audit work. There is also conflict between the Public Company Accounting Oversight Board (PCAOB) demanding to inspect audit workpapers for companies in China and the Chinese government's refusal to let the PCAOB see these workpapers. These issues relate to characteristics of the practice of accounting and auditing in China that threaten auditor independence and audit quality. The paper discusses: (1) issues involving reverse mergers and the response of the Securities and Exchange Commission (SEC) to these issues, (2) issues involving reliance on the work of foreign Certified Public Accountants (CPAs) and the response of the PCAOB to these issues, (3) issues involving conflicts between U.S. regulatory agencies and the Chinese government over access to audit-related documents, and (4) suggestions for future research.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

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  6. [해외논문]   The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)  

    Soleimani, Hamid , Soleimani, Hojjat , Vaghfi, Seyed Hesam , Salehfar, Davood
    International journal of accounting and financial reporting v.2 no.2 ,pp. 89 , 2012 ,

    초록

    Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  7. [해외논문]   The Accuracy of Altman's Models in Predicting Hotel Bankruptcy  

    Diakomihalis, Mihail N.
    International journal of accounting and financial reporting v.2 no.2 ,pp. 96 , 2012 ,

    초록

    This paper studies the bankruptcy predictions for different hotel categories in Greece, aiming to determine the zone of discrimination classified as “certainty” for bankruptcy.It also calculates the differentiation degree of the bankruptcy risk that is owed to the different categorisation of the hotels. The three versions of Altman's model have been applied to evaluate the bankruptcy prediction and its accuracy between the hotel enterprises that fall in the “distress” zone. Approximately 40 percent of the total firms in the distress zone are evaluated, having a Z 1 score below 1.8, while the percentage for the Z 2 formula is 44.5 percent and 36.3 percent for the Z 3 score. The Z 1 score formula is more precise—with an accuracy rate of 88.2 percent in 2007, one year before bankruptcy—than the Z2 model, which gives a prediction of 83.33 percent for the cutoff zone

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  8. [해외논문]   Implementing IAS-IFRS in the Moroccan Context: An Explanatory Model  

    Ahsina, Khalifa
    International journal of accounting and financial reporting v.2 no.2 ,pp. 114 , 2012 ,

    초록

    The International Financial Reporting Standards (IFRS) have been the subject of several research papers, however, this type of work is still absent in Morocco, hence the importance of this research. This article aims to propose an explanatory model of variables influencing the implementation of IAS- IFRS in the Moroccan context. Based on the contingency theory, we tested the relationship between the adoption of these standards and contingency factors. The analysis of empirical data allows us to observe the influence of these variables on the adoption of international accounting standards.

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  9. [해외논문]   The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country  

    Mathuva, David
    International journal of accounting and financial reporting v.2 no.2 ,pp. 125 , 2012 ,

    초록

    This paper examines the determinants of the forward-looking disclosures (FLD) in the interim financial reports (IFRs) of non-financial firms listed on the Nairobi Securities Exchange (NSE). Data were collected from a total of 91 firm-year observations for the mid interim periods between 2009 and 2011. A FLD score was developed for each firm in the sample based on the firm's disclosure of forward-looking statements in its IFR. The results indicate that firms with higher debt, better performance, higher capital investment and with more concentration of foreign investment tend to have more FLDs in their IFRs. Conversely, cross listed firms are associated with lower FLDs, implying that cross listed firms provide lower forward-looking information compared to non-cross listed firms. Results show a high degree of FLD for better performing firms and firms with higher financial risk. This study contributes to literature by providing evidence to which financial reporting incentives contribute to FLDs in a developing country where enforcement is weak. As a conclusion, the paper recommends firms to provide comprehensive FLDs in future to effectively mitigate informational asymmetries between the management and owners of the firms, especially firms with more concentrated foreign ownership.

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  10. [해외논문]   The board of directors and the corporate tax planning: Empirical Evidence from Tunisia  

    Khaoula, Aliani , Ali, Zarai Mohamed
    International journal of accounting and financial reporting v.2 no.2 ,pp. 142 , 2012 ,

    초록

    Our study represents the first attempt to investigate whether board of directors' attributes have an impact on corporate tax planning in a developing country. Using a sample of 32 companies listed on the Tunisian stock exchange market from 2000 to 2007, results indicate that duality and diversity on the board of directors significantly influences tax planning. Duality exhibits a negative relation with effective tax rates. However, diversity on the board shows a positive association. We don't find relations between board size, independent directors and corporate tax planning. We contribute to the large literature on corporate tax planning by proposing that board's characteristics may have a substantial effect on reducing effective tax rates. We add a new angle to existing studies on corporate tax governance by involving board's diversity and sectorial effect. An implication of this study is that tax planning would be decreased by women's presence on the board of directors. In addition, tax incentives granted by the state to some sectors may improve tax strategies.

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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