Financial misreporting and peer firms' operational efficiency

2019 ◽  
Author(s):  
Brent Lao ◽  
Sheng Yi
Keyword(s):  
Operational Efficiency ◽  
Peer Firms ◽  
Financial Misreporting

The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms

2017 ◽  
Vol 32 (1) ◽  
pp. 65-85 ◽  
Author(s):  
Feng Guo ◽  
Thomas R. Kubick ◽  
Adi Masli
Keyword(s):  
Internal Control ◽  
Spillover Effect ◽  
Investment Decisions ◽  
Audit Fees ◽  
Shareholder Wealth ◽  
Data Availability ◽  
Market Reactions ◽  
Control Quality ◽  
Peer Firms ◽  
Financial Misreporting

SYNOPSIS Prior research contends that financial misreporting has a spillover effect on the outcomes of peer firms within the same industry through investment decisions, information risk, and shareholder wealth. We predict and confirm a higher level of audit fees for peer firms when serious misreporting by other firms is announced in the industry. We find this effect is limited to peers that exhibit poor internal control quality. In addition, we observe higher audit fees for peers of industry prominent misreporting firms and for peers of firms announcing restatements with larger negative market reactions. Overall, our results suggest that financial misreporting in the industry has a spillover effect on audit fees of non-misreporting peer firms. Data Availability: All data are from public sources identified in the manuscript.

Managing for Operational Efficiency Using Activity Based Costing

1996 ◽  
Vol 13 (1) ◽  
pp. 73-88
Author(s):  
James D. Cashell ◽  
Anthony H. Presutti
Keyword(s):  
Operational Efficiency ◽  
Activity Based Costing

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

Bagaimana Penganggaran Berbasis Kinerja dan Kerangka Pengeluaran Jangka Menengah mempengaruhi Efisiensi Operasional pada Satuan Kerja ?

2020 ◽  
Author(s):  
Puji Agus
Keyword(s):  
Operational Efficiency ◽  
Medium Term

1. Satuan Kerja harus lebih memperhatikan penerapan Kerangka Pengeluaran JangkaMenengah (KPJM) / Medium Term Expenditure Framework (MTEF) danPenganggaran Berbasis Kinerja (Performance Based Budgeting) dalam penyusunananggaran untuk mencapai peningkatan Efisiensi Operasional (Operational Efficiency),sehingga kinerja satuan kerja dalam penganggaran bisa menjadi lebih baik.2. Para pembuat keputusan anggaran pada Satuan Kerja dapat memaksimalkanEfisiensi Operasional dengan meningkatkan penerapan Kerangka PengeluaranJangka Menengah (KPJM) / Medium Term Expenditure Framework (MTEF) danPenganggaran Berbasis Kinerja (Performance Based Budgeting) yang baik.3. Peneliti yang tertarik dengan permasalahan yang sama disarankan untukmeneliti lebih lanjut terutama pada varibel tersebut di wilayah yang berbeda danmenggunakan alat analisis yang berbeda sehingga penelitian tsb dapatdibandingkan.

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