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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

Abstract

In this article, our main aim is to bring in discussion some of the most controversial points debated along the time on the use of the accounting estimates in financial reporting. More important, we have referred to the Exposure Draft recently closed for comment letters, which addressed some points that will follow to be transformed into several amendments to IAS 8. Our discussion is focused, especially on how professionals can make a clear distinction between changes in accounting estimates and changes in accounting policies. We try to underline the trinomial perspective of this subject, as the changes in accounting estimates impact, not only the financial statements, but can generate issues on auditing those estimates, or on using financial information output on the entity valuation models. Additionally, we try to emphasize the essential role of this distinction between changes in accounting estimates and changes in accounting policies.

Open access
Decline in State Chartered Banks: Causes, Concerns, and Conclusions

Abstract

This paper investigates the decline of state chartered banks in the rural states Alabama, Arkansas, Nebraska, Oklahoma, and Tennessee. We use bank capital as the dependent variable for the mixed model regression analysis. We analyze both state and bank specific variables to determine which factors have more influence on bank equity capital. The findings indicate that as bank equity capital increases, the number of state chartered banks decreases. We also find that small agriculture business loans increase as equity capital increases, showing that in our sample of rural states agriculture is significant in providing a capital buffer for state chartered banks. However, we find that loans secured by farmland do not statistically influence bank equity capital.

Open access
Decomposing the Role of Different Factors in CO2 Emissions Increase in South Asia

Abstract

The purpose of this paper is to determine the role of different important factors responsible for CO2 emissions increase in South Asia. Decomposition analysis has been done to see the factors which are primarily responsible for changes in CO2 emissions. Logarithmic Mean Divisia Index is used to quantify the role of different important factors in CO2 emissions increase during 1980 to 2014 in seven major South Asian countries - Bhutan, Bangladesh, India, Maldives, Nepal, Pakistan and Sri Lanka. The analysis shows that income effect and population effect are the major determinants in the increase in per capita emissions whereas fuel intensity and in few cases, emissions intensity has a negative effect in emissions increase in most of these countries. Due to high growth potential, emerging trend and rich resource endowments, it is suggested that South Asian countries should accelerate their efforts and cooperate to reduce CO2 emissions and energy consumption. This will help to attain sustainable economic growth in future.

Open access
Effect of Corporate Governance Rules on Voluntary Disclosure in Jordanian Corporations Listed with the Amman Stock Exchange (ASE): (An Empirical Study)

Abstract

This paper aims to examine the impact of corporate governance (CG) rules using several variables—size of the board of directors, size of the audit committee, family ownership ratio, and their impact on the level of the voluntary disclosure of companies listed with Amman Stock Exchange (ASE). The study was conducted based on the annual reports of the first market that include 55 firms. Content analysis was applied to collect the required data from several sectors (financial, insurance, services, and industrial sectors) from 2016 to 2017.The results indicate a negative association among family ownership ratio, size of the audit committee, and voluntary disclosure level. However, the study shows that the size of the board of directors has a significant positive relationship with the level of voluntary disclosure. Furthermore, the results show that CG rules (size of the board of directors, size of the audit committee, and family ownership ratio) have a significant positive relationship with the voluntary disclosure level of the companies listed with ASE. In the borderline market environment, the study contributes to a theoretical understanding of the corporate governance of voluntary disclosure and the relationship between corporate governance mechanisms and voluntary disclosure. The outcomes provide empirical support for the theoretical notion that effective corporate governance plays an important role in increasing the extent of voluntary disclosure.

Open access
Electronic Commerce Toward Digital Bangladesh: Business Expansion Model Based on Value Chain in the Network Economy

Abstract

The purpose of this research paper is to study the present status of e-commerce industry in Bangladesh and finding out comprehensive model based solution for the expansion of the sector spreading e-commerce all over the country. SWOT analysis has been conducted and business expansion model has been developed from the data generated from surveying to the reputed e-commerce business organizations and customers of e-commerce. Primary data has been collected from the top level management of e-commerce business organizations and e-commerce customers as interviewees while secondary data have been collected from Bangladesh Telecommunication Regulatory Commission reports, relevant literature etc. This study identifies that e-commerce intermediation and channel conflict are the great problems in case of e-commerce business expansion that increases the price level of the products and services but can not reach mass people outside the mega cities as Dhaka. That is why a value chain based business expansion model has been proposed to reach the mass people of Bangladesh for inclusive e-commerce through e-commerce agent. The study will provide insights to the policy makers to work with e-commerce business expansion in the process of digitization of Bangladesh.

Open access
The Impact of the 2008-2009 Global Crisis on Entrepreneurial Aspirations and Attitudes

Abstract

We examine the impact of the Global Crisis on entrepreneurial aspirations and entrepreneurial attitudes. We focus on three aspiration variables (Growth Expectation early-stage Entrepreneurial Activity, New Product early-stage Entrepreneurial Activity, and International Orientation early-stage Entrepreneurial Activity), and eight attitude variables (Entrepreneurial Intention, Entrepreneurship as Desirable Career Choice, Fear of Failure Rate, High Status Successful Entrepreneurship, Know Startup Entrepreneur Rate, Media Attention for Entrepreneurship, Perceived Capabilities, and Perceived Opportunities). Our results show that, two of the attitude variables have changed significantly three years after the crisis. Entrepreneurial Intention is significantly higher in 2011 (i.e. three years after the crisis started) when compared to 2008, and Know Startup Entrepreneur Rate is significantly lower in 2011 when compared to 2008. On the other hand, we find no significant change in any of the aspiration variables.

Open access
Institutional Entrepreneurship in Health Management: A Survey Experiment on Appreciative Inquiry®

Abstract

Employing the lens of institutional entrepreneurship to help understand the logic of organizational change management, we conduct an analysis of the impact of Appreciative Inquiry® in a multi-unit division of a large, university-based health system. Our results indicate that, although there may have been some marginal impact in temporarily reducing an observed decline in employee commitment indicators, the program failed to sustain positive impacts over the longer term. Implications for the study of organizational change as the action of institutional entrepreneurs are briefly discussed.

Open access
An Overview of Business Writing: Challenges and Solutions

Abstract

Bad writing can affect individuals and companies alike. It can cause confusion and misunderstanding, waste important resources of time and money, erode credibility and trust. On the other hand, clear writing will increase productivity, promote goodwill, and cement relations. This article discusses some of the most common problems encountered in business writing, together with their causes and the solutions proposed in the literature. Using too many words, an abstract vocabulary, and passive constructions will obscure the message and tire the reader. Conversely, the elimination of clutter, the use of plain words and personal pronouns, and the construction of sentences with clear subjects and verbs will convey the message clearly and effectively and will make your writing stand out.

Open access
Performance Management Systems – Proposing and Testing a Conceptual Model

Abstract

The utility of performance measurement and management system can be said to have been proven, but the problem faced by both the theoreticians and practitioners is to set the right performance indicators. Developed models are tools that managers can use to measure and manage performance, but they need to be tailored to the context. Also, the trend towards using non-financial performance indicators makes it very difficult for managers to design a performance measurement and management system because it involves the integration of qualitative and non-quantitative variables and a profound understanding of the internal and external environment of the company.

Open access
Relevance of Big Data for Business and Management. Exploratory Insights (Part II)

Abstract

Over the last few decades Big Data has impetuously penetrated almost every domain of human interest/action and it has (more or less consciously) become a ubiquitous presence of day to day life. The main questions this exploratory paper seeks to address (throughout its two parts) are the following: What is the (actual) impact of Big Data on Business & Management and How can businesses (through their management) leverage the potential of Big Data to their benefit? This second part of the paper is dedicated to the investigation of the demand-side of the big data industry – by highlighting some evidences (and projections) on the impact of big data analytics on Business & Management (both at aggregate and granular level) and exploring what companies could and should do (through their management) in order to best capitalize on the opportunities of big data and avoid/minimize the impact of its threats.

Open access