The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

2017 ◽  
Author(s):  
Mary E. Barth ◽  
Steven F. Cahan ◽  
Lily Chen ◽  
Elmar R. Venter
Keyword(s):  
Capital Market ◽  
Economic Consequences ◽  
Real Effects ◽  
Report Quality

Discussion of Troubled Asset Relief Program and earnings informativeness

2020 ◽  
Vol 28 (2) ◽  
pp. 147-152
Author(s):  
Nan Zhou
Keyword(s):  
Capital Market ◽  
Earnings Quality ◽  
Content Type ◽  
Earnings Response Coefficient ◽  
Market Effects ◽  
Troubled Asset Relief Program ◽  
Real Effects ◽  
Earnings Informativeness ◽  
Earnings Response ◽  
Relief Program

PurposeVega et al. (2020) find that incentives in executive compensation result in higher earnings informativeness. The discussion focuses on two areas for improvement. First, the authors could look into additional measures of earnings quality. This further analysis could help us understand whether the enhanced earning informativeness stems from capital market effects or real effects. Second, the authors could consider replacing their main earnings response coefficient (ERC) model with one of the alternative ERC models in the literature. Three different ERC models are discussed.Design/methodology/approachThis paper discusses capital market effects versus real effects and illustrates different ERC models.FindingsThe discussed paper could differentiate between capital market effects and real effects and use an alternative ERC model.Originality/valueAn accounting audience could be interested in the discussion on capital market effects versus real effects and the illustration on various ERC models.

scholarly journals Frames of Wall Street – How America’s Candidates Perceived Financial Markets During the Presidential Campaign in 2016 – Reconnaissance

2019 ◽  
Vol 3 ◽  
pp. 83
Author(s):  
Tomasz Gackowski
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Presidential Elections ◽  
Public Discourse ◽  
The United States ◽  
Presidential Campaign ◽  
Economic Consequences ◽  
Attribution Of Responsibility ◽  
Wall Street ◽  
Presidential Candidates

<p>In this article, the author presents the concept of framing and analyzes various frames of Wall Street which occurred during the 2016 presidential elections in presidential candidates’ statements. Referring to Robert M. Entman (1993), the author of the article comments on how presidential candidates were perceiving Wall Street (the role, function and challenges) during the 2016 presidential campaign in the United States and, <em>ipso</em> <em>facto</em>, trying to set in public discourse, through media, using specific frames of capital market. What kind of frames did they use when they were discussing about financial markets in the campaign? Thanks to such sources like Investopedia.com or Ballotopedia.org, the author has gathered and analysed several (almost 80) presidential candidates’ speeches and statements dedicated to Wall Street. The author came to the main conclusion that almost each of the presidential candidates proposed to media and, in consequence to voters, mostly negative perception of Wall Street by using – according to Russell Neuman, Marion R. Just and Ann Crigler (1992) as well as Holli Semetko and Patti Valkenburg (2002) – "conflict", "attribution of responsibility", "morality" and "economic consequences" frames.</p>

scholarly journals Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems

2020 ◽  
Vol 22 (1) ◽  
pp. 74
Author(s):  
Dielanova Wynni Yuanita ◽  
Christine Novita Dewi ◽  
Arief Zuliyanto Susilo ◽  
Kusharyanti Kusharyanti
Keyword(s):  
Capital Market ◽  
Multinational Firms ◽  
Common Law ◽  
Investor Protection ◽  
Tax Avoidance ◽  
Economic Consequences ◽  
Protection Level ◽  
Contingent Behavior ◽  
Avoidance Contingency ◽  
Avoidance Behaviors

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.

THE ROLE OF STOCK DIVIDENDS IN DEFINING INCOME, DEVELOPING CAPITAL MARKET RESEARCH AND EXPLORING THE ECONOMIC CONSEQUENCES OF ACCOUNTING POLICY DECISIONS

1985 ◽  
Vol 12 (2) ◽  
pp. 73-94 ◽  
Author(s):  
James J. Tucker
Keyword(s):  
Financial Reporting ◽  
Capital Market ◽  
Market Research ◽  
The United States ◽  
Economic Consequences ◽  
Market Manipulation ◽  
Market Reactions ◽  
The Supreme Court ◽  
Stock Dividends ◽  
The 19Th Century

Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part of the 19th century. In the 20th century, efforts of the Supreme Court to determine the economic substance and taxability of stock dividends catalyzed a pioneering effort by the Court to define income within the 16th Amendment. As early as 1930 market reactions to stock dividends were investigated; this may have been one of the earliest forms of capital market research. This paper examines the effects of stock dividends on the development of accounting.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

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