Migratory drivers of human capital – A case of accountancy students in Association of Southeast Asian Nations (ASEAN)
Pearpilai Jutasompakorn, Seck Tan & Lim Chu Yeong - Rangsit Journal of Social Sciences and Humanities
This study investigates migratory drivers for accountancy students within ASEAN. The findings contribute to the explanatory discourse on existing obstacles towards an aspiration of free movements of the accountancy profession with the potential to mitigate unemployment within ASEAN.
Taxes and haven activities: Evidence from Linguistic Cues
Kelvin Law & Lillian Mills - The Accounting Review
Can we tell whether a tax haven subsidiary is actively operating or simply a dormant shell company? This paper proposes a new and simple method to make that distinction.
Trust in fair value accounting: Evidence from the field
Clarence Goh, Chu Yeong Lim, Jeffrey Ng, Gary Pan & Kevin Ow Yong - The Journal of International Accounting Research
This survey finds that fair value accounting (FVA) decreases trust in financial reporting, while perceiving FVA as beneficial increases trust in it.
Peer effects among financial analysts
Truc Thuc Do & Huai Zhang - Contemporary Accounting Research
We document peer effects among financial analysts by examining the effect of turnovers of star analysts on incumbent analysts.
Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP
Wen Li & Huai Zhang - Journal of Accounting, Auditing & Finance
We show that the elimination of the 20-F reconciliation imposes costs on financial analysts.
The six elements of a great annual report
Quality disclosure and transparency are essential to properly assess a company. Investors and other stakeholders like employees, customers, creditors and the general public would otherwise be left in the dark about company performance and prospects.
Taking a Balanced Perspective on AGO's Findings
Singapore government agencies appear to be taking the rap once again in press reports for the lapses uncovered by the Auditor-General’s Office (AGO) in its selective audit of processes and operations, which checks..