This study was conducted to determine whether there is an influence between Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy on the Leven of Understanding Accounting. The sample used for this study was 200 respondents. Analysis of Data collection in this study uses literature and questionnaire techniques. Data analysis techniques used SmartPLS software version 3. PLS (Partial Least Square) with structural equation analysis (SEM). The results show that each variable has the same data. The data in this study are primary. The results obtained in this study, are positive and significant findings between Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy towards the level of Accounting Understanding using Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy is good, then the level of search for accounting benefits demanded by students will increase.
{"title":"The Effect of Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy on the Level of Understanding Accounting","authors":"Osly Usman, Nanine Ivana","doi":"10.2139/ssrn.3511091","DOIUrl":"https://doi.org/10.2139/ssrn.3511091","url":null,"abstract":"This study was conducted to determine whether there is an influence between Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy on the Leven of Understanding Accounting. The sample used for this study was 200 respondents. Analysis of Data collection in this study uses literature and questionnaire techniques. Data analysis techniques used SmartPLS software version 3. PLS (Partial Least Square) with structural equation analysis (SEM). The results show that each variable has the same data. The data in this study are primary. The results obtained in this study, are positive and significant findings between Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy towards the level of Accounting Understanding using Emotional Intelligence, Learning Behavior, Learning and Interest, Self Efficacy is good, then the level of search for accounting benefits demanded by students will increase.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88372662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
João Félix Pinto Nogueira, B. Andrade, P. Pistone, A. Turina
This study aims to provide feedback to the OECD on its Public Consultation, launched on 9 October 2019. The sections of this document mirror the questions for public comment included in that Consultation.
This document consists of eight sections. After the overall assessment, each section initially indicates the specific point of the Public Consultation Document, then elaborates on the content of the main technical proposal by the IBFD TFDE, and finally includes the contribution of the IBFD TFDE to the Public Consultation Document. The latter constitutes a subordinate option, which the OECD Secretariat may take into account when evaluating possible amendments to its proposal. This document was finalized before the release of the Public Consultation Document on the "Global Anti-Base Erosion Proposal ("GloBE") - Pillar Two" of 8 November 2019.
{"title":"The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment","authors":"João Félix Pinto Nogueira, B. Andrade, P. Pistone, A. Turina","doi":"10.2139/ssrn.3644252","DOIUrl":"https://doi.org/10.2139/ssrn.3644252","url":null,"abstract":"This study aims to provide feedback to the OECD on its Public Consultation, launched on 9 October 2019. The sections of this document mirror the questions for public comment included in that Consultation.<br><br>This document consists of eight sections. After the overall assessment, each section initially indicates the specific point of the Public Consultation Document, then elaborates on the content of the main technical proposal by the IBFD TFDE, and finally includes the contribution of the IBFD TFDE to the Public Consultation Document. The latter constitutes a subordinate option, which the OECD Secretariat may take into account when evaluating possible amendments to its proposal. This document was finalized before the release of the Public Consultation Document on the \"Global Anti-Base Erosion Proposal (\"GloBE\") - Pillar Two\" of 8 November 2019.<br><br>","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73431924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines how a new lender affects local mortgage and housing markets around its branches. Specifically, I demonstrate the impact on mortgage supply, house prices and repossessions. I use the decision of the European Commission to force the UK’s largest retail bank to divest a part of its business as a shock that generates a new entrant but does not add any resources to the economy. The results show that incumbent banks increase mortgage lending in areas where the new bank has its branches which has a strong impact on real estate markets. House prices, average transaction numbers and mortgage repossession rates all increase in places that receive a branch of the new bank. The effect on prices occurs through the discount rate as rents are not affected.
{"title":"New Mortgage Lenders and the Housing Market","authors":"Nikodem Szumilo","doi":"10.2139/ssrn.3171498","DOIUrl":"https://doi.org/10.2139/ssrn.3171498","url":null,"abstract":"This paper examines how a new lender affects local mortgage and housing markets around its branches. Specifically, I demonstrate the impact on mortgage supply, house prices and repossessions. I use the decision of the European Commission to force the UK’s largest retail bank to divest a part of its business as a shock that generates a new entrant but does not add any resources to the economy. The results show that incumbent banks increase mortgage lending in areas where the new bank has its branches which has a strong impact on real estate markets. House prices, average transaction numbers and mortgage repossession rates all increase in places that receive a branch of the new bank. The effect on prices occurs through the discount rate as rents are not affected.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86813739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A decade after the financial market started experimenting with blockchain, the prevailing view of EU regulators has been that blockchain based transactions do not fit into the current regulatory regime. This was illustrated by the European Banking Authority’s warning to the consumers issued in 2013 of the absence of specific legal regime designed to protect the consumers dealing with exchange platforms. A similar position was adopted by the European Securities and Market Authority in its 2017 investor alert indicating that ICO operating in unregulated spaces pose several risks the consumers should be aware of. By Examining developments until December 2018, this article argues that the extent of regulatory uncertainty is overstated and recommends a functional approach to regulation. It posits that although blockchain and cryptocurrencies are new technologies, the legal transactions they enable are not entirely novel and could largely be regulated under the existing legal rules without the need for sweeping reform.
{"title":"European Consumer Law and Blockchain Based Financial Services: A Functional Approach against the Rhetoric of Regulatory Uncertainty","authors":"A. Gikay","doi":"10.5334/TILR.135","DOIUrl":"https://doi.org/10.5334/TILR.135","url":null,"abstract":"A decade after the financial market started experimenting with blockchain, the prevailing view of EU regulators has been that blockchain based transactions do not fit into the current regulatory regime. This was illustrated by the European Banking Authority’s warning to the consumers issued in 2013 of the absence of specific legal regime designed to protect the consumers dealing with exchange platforms. A similar position was adopted by the European Securities and Market Authority in its 2017 investor alert indicating that ICO operating in unregulated spaces pose several risks the consumers should be aware of. By Examining developments until December 2018, this article argues that the extent of regulatory uncertainty is overstated and recommends a functional approach to regulation. It posits that although blockchain and cryptocurrencies are new technologies, the legal transactions they enable are not entirely novel and could largely be regulated under the existing legal rules without the need for sweeping reform.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84988324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We investigate the moderating effect of product attributes and review ratings on views, conversion|views (conversion conditional on views), and final conversion of a purchase-based collaborative filtering recommender system on an e-commerce site. We run a randomized field experiment on a top retailer with 184,375 users split into a recommender-treated group and a control group. We tag theory-driven attributes of 37,125 unique products via Amazon Mechanical Turk to augment the usual product data (e.g., review ratings, descriptions). By examining the recommender’s impact through different stages—awareness (views), salience (conversion|views), and final conversion—and across product types, we provide nuanced insights. The study confirms that the recommender increases views, conversion|views, and final conversion rates by 15.3%, 21.6%, and 7.5%, respectively, but this lift is moderated by product attributes and review ratings. We find that the lift on product views is greater for utilitarian products compared with hedonic products as well as for experience products compared with search products. In contrast, the lift on conversion|views rate is greater for hedonic products compared with utilitarian products. Furthermore, the lift on views rate is greater for products with higher average review ratings, which suggests that a recommender acts as a complement to review ratings, whereas the opposite is true for conversion|views, where recommender and review ratings are substitutes. Additionally, a recommender’s awareness lift is greater than its saliency impact. We discuss the potential mechanisms behind our results as well as their managerial implications. This paper was accepted by David Simchi-Levi, information systems.
{"title":"How Do Product Attributes and Reviews Moderate the Impact of Recommender Systems Through Purchase Stages?","authors":"Dokyun Lee, K. Hosanagar","doi":"10.2139/ssrn.3250189","DOIUrl":"https://doi.org/10.2139/ssrn.3250189","url":null,"abstract":"We investigate the moderating effect of product attributes and review ratings on views, conversion|views (conversion conditional on views), and final conversion of a purchase-based collaborative filtering recommender system on an e-commerce site. We run a randomized field experiment on a top retailer with 184,375 users split into a recommender-treated group and a control group. We tag theory-driven attributes of 37,125 unique products via Amazon Mechanical Turk to augment the usual product data (e.g., review ratings, descriptions). By examining the recommender’s impact through different stages—awareness (views), salience (conversion|views), and final conversion—and across product types, we provide nuanced insights. The study confirms that the recommender increases views, conversion|views, and final conversion rates by 15.3%, 21.6%, and 7.5%, respectively, but this lift is moderated by product attributes and review ratings. We find that the lift on product views is greater for utilitarian products compared with hedonic products as well as for experience products compared with search products. In contrast, the lift on conversion|views rate is greater for hedonic products compared with utilitarian products. Furthermore, the lift on views rate is greater for products with higher average review ratings, which suggests that a recommender acts as a complement to review ratings, whereas the opposite is true for conversion|views, where recommender and review ratings are substitutes. Additionally, a recommender’s awareness lift is greater than its saliency impact. We discuss the potential mechanisms behind our results as well as their managerial implications. This paper was accepted by David Simchi-Levi, information systems.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79974430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the main challenges of housing demand is the optimal selection of housing that almost everyone faces. A model that can measure the role and impact of all factors affecting the demand for housing is not presented unambiguously and has not been dramatically formulated explicitly. Considering the centrality of budget, behavioral and control factors in housing demand, the present study seeks to explain and design the mental pattern of consumer demand, capital and housing leases with a cognitive and behavioral approach in Tabriz. The present study is based on the qualitative approach and using the grounded theory method. The data collection method was semi-structured interviews. In order to collect information, an interview was carried out using a targeted sampling method with 12 experts in the field of housing. Data analysis was performed in three stages: open coding, axial coding, selective coding, and a qualitative research model has been designed. The results of this study indicate that extraction of more than 250 codes, along with an inventory of more than 20 concepts and 4 categories, are presented in the form of a paradigmatic model including budget constraints as axial categories and causal conditions (as reasons for selection), underlying factors (physical factor) and interventional conditions (control and behavioral factors).
{"title":"Identifying the Mental Pattern of Housing Demand by Grounded Theory: The Cognitive Science Approach","authors":"Sorush Niknamian","doi":"10.2139/ssrn.3340285","DOIUrl":"https://doi.org/10.2139/ssrn.3340285","url":null,"abstract":"One of the main challenges of housing demand is the optimal selection of housing that almost everyone faces. A model that can measure the role and impact of all factors affecting the demand for housing is not presented unambiguously and has not been dramatically formulated explicitly. Considering the centrality of budget, behavioral and control factors in housing demand, the present study seeks to explain and design the mental pattern of consumer demand, capital and housing leases with a cognitive and behavioral approach in Tabriz. The present study is based on the qualitative approach and using the grounded theory method. The data collection method was semi-structured interviews. In order to collect information, an interview was carried out using a targeted sampling method with 12 experts in the field of housing. Data analysis was performed in three stages: open coding, axial coding, selective coding, and a qualitative research model has been designed. The results of this study indicate that extraction of more than 250 codes, along with an inventory of more than 20 concepts and 4 categories, are presented in the form of a paradigmatic model including budget constraints as axial categories and causal conditions (as reasons for selection), underlying factors (physical factor) and interventional conditions (control and behavioral factors).","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74568618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The heavy reliance of Australian superannuation funds on service providers enables these entities to play an important role in fund operations and have a significant influence on the costs and investment performance of superannuation funds. The use of service providers creates a nexus of financial intermediation with multiple layers of principle-agent relationships and potential agency problems between trustees and service providers. Taking advantage of the industry’s new disclosure regime, this paper examines the impact of related-party outsourcing and trustee director affiliation on the investment performance of Australian superannuation funds. We find that for-profit funds significantly underperform when using related-party service providers. The underperformance is more severe when trustee boards are controlled by affiliated trustee-directors, and belongs to a vertically integrated conglomerate group.
{"title":"The Impact of Related-Party Outsourcing and Trustee Director Affiliation on Investment Performance of Superannuation Funds","authors":"K. Liu, E. Ooi","doi":"10.2139/ssrn.3123499","DOIUrl":"https://doi.org/10.2139/ssrn.3123499","url":null,"abstract":"The heavy reliance of Australian superannuation funds on service providers enables these entities to play an important role in fund operations and have a significant influence on the costs and investment performance of superannuation funds. The use of service providers creates a nexus of financial intermediation with multiple layers of principle-agent relationships and potential agency problems between trustees and service providers. Taking advantage of the industry’s new disclosure regime, this paper examines the impact of related-party outsourcing and trustee director affiliation on the investment performance of Australian superannuation funds. We find that for-profit funds significantly underperform when using related-party service providers. The underperformance is more severe when trustee boards are controlled by affiliated trustee-directors, and belongs to a vertically integrated conglomerate group.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82707078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I examine how social network members affect the use of formal care in old age. In doing so, I explore not only their provision of informal care, but also of other types of support, including information and peer effects. I use SHARE data for 11 European countries to analyse the use of professional help, hospitals, doctor visits, GPs and specialists. As a novelty, I use the newly available data on individual social network characteristics to account for the role of the extended family, as well as friends and neighbours in affecting formal care use after controlling for informal care provision. The characteristics I examine are social network size, composition (e.g. family vs. friends and neighbours), and homogeneity (in terms of both sex and age). My results confirm that children informal care is crucial in substituting formal care, and show how substitution changes when one considers informal care provided more generally, by anyone. More importantly, I find that the overall size and characteristics of one’s social network matter greatly in shaping his/her formal care use.
{"title":"Formal versus Informal Care in Old Age: The Role for Social Ties","authors":"Bianca Bonollo","doi":"10.2139/ssrn.3175724","DOIUrl":"https://doi.org/10.2139/ssrn.3175724","url":null,"abstract":"I examine how social network members affect the use of formal care in old age. In doing so, I explore not only their provision of informal care, but also of other types of support, including information and peer effects. I use SHARE data for 11 European countries to analyse the use of professional help, hospitals, doctor visits, GPs and specialists. As a novelty, I use the newly available data on individual social network characteristics to account for the role of the extended family, as well as friends and neighbours in affecting formal care use after controlling for informal care provision. The characteristics I examine are social network size, composition (e.g. family vs. friends and neighbours), and homogeneity (in terms of both sex and age). My results confirm that children informal care is crucial in substituting formal care, and show how substitution changes when one considers informal care provided more generally, by anyone. More importantly, I find that the overall size and characteristics of one’s social network matter greatly in shaping his/her formal care use.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86973054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper looks into the issuance of auditor's going-concern opinions and investigates how it triggers subsequent changes in corporate governance, specifically, the corporate control, executive compensation and management turnover. Using a difference-in-difference approach with the exogenous shock of Auditing Standard No. 5 (AS5) in 2007, we find that going-concern opinion leads to the decrease in blockholder ownership and institutional ownership, the reduction in CEO's cash compensation and total compensation, and the increase in the turnovers of top executives and auditors, indicating strong monitoring function of the auditors.
{"title":"Going-Concern Opinions and Corporate Governance","authors":"N. Ren, Yun Zhu","doi":"10.2139/ssrn.3115624","DOIUrl":"https://doi.org/10.2139/ssrn.3115624","url":null,"abstract":"This paper looks into the issuance of auditor's going-concern opinions and investigates how it triggers subsequent changes in corporate governance, specifically, the corporate control, executive compensation and management turnover. Using a difference-in-difference approach with the exogenous shock of Auditing Standard No. 5 (AS5) in 2007, we find that going-concern opinion leads to the decrease in blockholder ownership and institutional ownership, the reduction in CEO's cash compensation and total compensation, and the increase in the turnovers of top executives and auditors, indicating strong monitoring function of the auditors.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73652452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to examine the “Art Management” programmes in Bulgarian universities and to develop a curriculum for implementing digital marketing as a subject in these kind of programmes. The methodology is based on a survey with people working in the field of arts and their necessity for studying digital marketing. The developed curriculum and the teaching methods required for it are presented at the end of the paper.
{"title":"Creating 'Digital Marketing' Curriculum for 'Art Management' Programmes","authors":"Ina Stanoeva","doi":"10.2139/ssrn.2998864","DOIUrl":"https://doi.org/10.2139/ssrn.2998864","url":null,"abstract":"The purpose of this paper is to examine the “Art Management” programmes in Bulgarian universities and to develop a curriculum for implementing digital marketing as a subject in these kind of programmes. The methodology is based on a survey with people working in the field of arts and their necessity for studying digital marketing. The developed curriculum and the teaching methods required for it are presented at the end of the paper.","PeriodicalId":23435,"journal":{"name":"UNSW Business School Research Paper Series","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89786902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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