Research on how accountants could increase their confidence in interpreting and applying International Financial Reporting Standards (IFRS) is lacking. This study examines whether the accuracy of judgments made by accountants varies as a consequence of their level of confidence, and whether their confidence in exercising judgments could be enhanced by greater familiarity with IFRS. The results of the study support that accountants who are more confident make judgments that better reflect the economic substance of a transaction than accountants who are less confident. The results further indicate that familiarity with IFRS enhances the confidence of accountants and the most accurate judgments are made by those accountants who are not only familiar with IFRS but also have confidence in their judgments.
{"title":"Confidence of accountants in applying international financial reporting standards","authors":"Rajni Mala, Parmod Chand","doi":"10.22495/COCV13I1P6","DOIUrl":"https://doi.org/10.22495/COCV13I1P6","url":null,"abstract":"Research on how accountants could increase their confidence in interpreting and applying International Financial Reporting Standards (IFRS) is lacking. This study examines whether the accuracy of judgments made by accountants varies as a consequence of their level of confidence, and whether their confidence in exercising judgments could be enhanced by greater familiarity with IFRS. The results of the study support that accountants who are more confident make judgments that better reflect the economic substance of a transaction than accountants who are less confident. The results further indicate that familiarity with IFRS enhances the confidence of accountants and the most accurate judgments are made by those accountants who are not only familiar with IFRS but also have confidence in their judgments.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117011749","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 paper aims to augment good corporate governance as a whole with the efficiency and effectiveness of system dynamics via a system dynamics model. The majority of study of corporate governance focus on financial issue, ownership, agency theory etc. rather than analyzing the relation of all aspects associated to corporate governance system as a whole. This study aims to address this gap by focusing on corporate governance in a holistic manner. The value is determined as two-fold: i) It is possible to understand the importance of system dynamics methodology; and ii) It can help the organization to quantify corporate governance for development of organization in holistic manner.
{"title":"AUGMENTING CORPORATE GOVERNANCE THROUGH SYSTEM DYNAMICS","authors":"M. Sahay, Kuldeep Kumar","doi":"10.22495/COCV13I1C9P8","DOIUrl":"https://doi.org/10.22495/COCV13I1C9P8","url":null,"abstract":"The paper aims to augment good corporate governance as a whole with the efficiency and effectiveness of system dynamics via a system dynamics model. The majority of study of corporate governance focus on financial issue, ownership, agency theory etc. rather than analyzing the relation of all aspects associated to corporate governance system as a whole. This study aims to address this gap by focusing on corporate governance in a holistic manner. The value is determined as two-fold: i) It is possible to understand the importance of system dynamics methodology; and ii) It can help the organization to quantify corporate governance for development of organization in holistic manner.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121723368","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}
Risk reporting is most probably one of the most important components of a risk management process. Operational risk reporting, in many organisations, is not developed to such a degree that it will add value to the organisation and is mostly based on regulatory requirements. This means that risk reports mostly aim to comply with regulations rather than add value in terms of providing useful information to ensure effective decision-making. Within this context, this research aims to develop guidelines for operational risk reporting which will be based on a comprehensive literature review of operational risk to determine criteria which can serve as guidelines for effective risk reporting. The criteria will be subject to an empirical analysis by means of an anonymous questionnaire completed by experienced managers in a corporate environment. The data will be analysed in terms of descriptive statistical analysis in order to confirm the applicability of the criteria in terms of operational risk reporting. The information will be used to compile a prioritised list of criteria which could serve as a guideline to corporate organisations during operational risk reporting.
{"title":"Guiding criteria for operational risk reporting in a corporate environment","authors":"J. Young","doi":"10.22495/COCV13I1C10P10","DOIUrl":"https://doi.org/10.22495/COCV13I1C10P10","url":null,"abstract":"Risk reporting is most probably one of the most important components of a risk management process. Operational risk reporting, in many organisations, is not developed to such a degree that it will add value to the organisation and is mostly based on regulatory requirements. This means that risk reports mostly aim to comply with regulations rather than add value in terms of providing useful information to ensure effective decision-making. Within this context, this research aims to develop guidelines for operational risk reporting which will be based on a comprehensive literature review of operational risk to determine criteria which can serve as guidelines for effective risk reporting. The criteria will be subject to an empirical analysis by means of an anonymous questionnaire completed by experienced managers in a corporate environment. The data will be analysed in terms of descriptive statistical analysis in order to confirm the applicability of the criteria in terms of operational risk reporting. The information will be used to compile a prioritised list of criteria which could serve as a guideline to corporate organisations during operational risk reporting.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134376063","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}
SMEs in South Africa are faced with a number of challenges, particularly poor levels of implementation in terms of accurately monitoring and predicting dynamic change in the macro environment. Following a strategic approach in scanning the external environment for opportunities and threats and identifying an organisation’s strengths and weaknesses using a SWOT analysis has become scarce in most SMEs. This research study aimed to establish if SMEs in South Africa use a SWOT analysis as part of their strategic management plan as well as to investigate if SMEs in South Africa take the time to identify and evaluate their internal and external environments. A questionnaire was administered and judgement sampling was used to gather the responses of 104 SMEs. The research identified that respondents were aware of the factors in specific functional areas that could be helpful to achieve business goals. The research also showed that financial management and marketing management were regarded as the most important drivers for achieving organisational objectives. The challenge now is to improve the use of the SWOT analysis of SMEs as they are the lifeline of the South African economy.
{"title":"SWOT ANALYSIS IN THE SMALL BUSINESS SECTOR OF SOUTH AFRICA: FRIEND OR FOE?","authors":"J. Wiid, M. Cant, L. Holtzhausen","doi":"10.22495/COCV13I1C4P3","DOIUrl":"https://doi.org/10.22495/COCV13I1C4P3","url":null,"abstract":"SMEs in South Africa are faced with a number of challenges, particularly poor levels of implementation in terms of accurately monitoring and predicting dynamic change in the macro environment. Following a strategic approach in scanning the external environment for opportunities and threats and identifying an organisation’s strengths and weaknesses using a SWOT analysis has become scarce in most SMEs. This research study aimed to establish if SMEs in South Africa use a SWOT analysis as part of their strategic management plan as well as to investigate if SMEs in South Africa take the time to identify and evaluate their internal and external environments. A questionnaire was administered and judgement sampling was used to gather the responses of 104 SMEs. The research identified that respondents were aware of the factors in specific functional areas that could be helpful to achieve business goals. The research also showed that financial management and marketing management were regarded as the most important drivers for achieving organisational objectives. The challenge now is to improve the use of the SWOT analysis of SMEs as they are the lifeline of the South African economy.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114175218","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}
Until now, researchers are not in consensus, whether it is the capital structure that influences performance or performance that influences capital structure or both. The main objective of this study was to establish the relationship between capital structure and financial performance of firms listed on the NSE by employing a generalised linear model (GLM) as an improvement on ordinary least regression (OLS). The results of the study revealed that efficient and profitable firms employ more debt than comparable firms that are less profitable possibly because profitable firms’ exposure to financial risk is low. There results also indicate that firms that use more debt outperformed those that use less debt. Keyterms: Capital Structure; Financial Performance; General Linear Model; Ordinary Least Regression; NSE *Department of Accounting and Finance, University of Nairobi, PO Box 30197, NAIROBI, KENYA **Department of Finance, Risk Management and Banking, School of Management Sciences, PO Box 392, UNISA, 0003, Preller Street, Muckleneuk Ridge, Pretoria
{"title":"THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF FIRMS LISTED ON THE NAIROBI SECURITIES EXCHANGE","authors":"O. Otieno, Sam Ngwenya","doi":"10.22495/COCV13I1C2P8","DOIUrl":"https://doi.org/10.22495/COCV13I1C2P8","url":null,"abstract":"Until now, researchers are not in consensus, whether it is the capital structure that influences performance or performance that influences capital structure or both. The main objective of this study was to establish the relationship between capital structure and financial performance of firms listed on the NSE by employing a generalised linear model (GLM) as an improvement on ordinary least regression (OLS). The results of the study revealed that efficient and profitable firms employ more debt than comparable firms that are less profitable possibly because profitable firms’ exposure to financial risk is low. There results also indicate that firms that use more debt outperformed those that use less debt. Keyterms: Capital Structure; Financial Performance; General Linear Model; Ordinary Least Regression; NSE *Department of Accounting and Finance, University of Nairobi, PO Box 30197, NAIROBI, KENYA **Department of Finance, Risk Management and Banking, School of Management Sciences, PO Box 392, UNISA, 0003, Preller Street, Muckleneuk Ridge, Pretoria","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116583037","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 study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single-items and the Multidimensional Ethics Measure developed by Reidenbach and Robin (1988, 1990). The results show some significant differences in the ethical judgments of auditors in Kenya when exposed to an auditor-client conflict scenario. Specifically, auditors who rank high on values such as universalism are likely to not resolve auditorclient conflicts by acceding to clients’ wishes because they perceive such behavior as unethical. In addition, auditors who rank low on power also perceive such behavior as unethical. As such, the results provide support for a relationship between specific values and ethical judgments in the context of auditor-client conflict scenarios.
{"title":"EFFECTS OF PERSONAL VALUES ON ETHICAL JUDGMENTS IN AN AUDITOR-CLIENT CONFLICT SCENARIO: THE CASE OF KENYA","authors":"Jane Mbuki, Medhat Endrawes, Andreas Hellmann","doi":"10.22495/COCV13I1C4P7","DOIUrl":"https://doi.org/10.22495/COCV13I1C4P7","url":null,"abstract":"This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single-items and the Multidimensional Ethics Measure developed by Reidenbach and Robin (1988, 1990). The results show some significant differences in the ethical judgments of auditors in Kenya when exposed to an auditor-client conflict scenario. Specifically, auditors who rank high on values such as universalism are likely to not resolve auditorclient conflicts by acceding to clients’ wishes because they perceive such behavior as unethical. In addition, auditors who rank low on power also perceive such behavior as unethical. As such, the results provide support for a relationship between specific values and ethical judgments in the context of auditor-client conflict scenarios.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126634666","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 current study investigates the causal relationship between personal remittances and economic growth using Israel time series data from 1975 to 2011. In a bid to contain the omission-of-variable bias not addressed in many past studies on this topic, this study included banking sector development as a third variable in the relationship between personal remittances and economic growth to create a tri-variate causality framework. Personal remittances as a ratio of GDP, domestic credit to private sector by banks as a ratio of GDP and GDP per capita were used as proxies for personal remittances, banking sector development and economic growth respectively for the purposes of this study. It used the Johansen co-integration test to examine the existence of the long run relationship and vector error correction model (VECM) to determine the direction of causality between personal remittances, banking sector development and economic growth both in the long and short run. The findings reveal that: (1) there is a significant long run causality relationship running from GDP per capita and banking sector development towards personal remittances, (2) there is an insignificant long run causality relationship running from personal remittances and GDP per capita towards banking sector development, (3) there is no long run causality relationship running from personal remittances and banking sector development towards GDP per capita and there is no short run causality relationship between the three variables that were under study in Israel. The author therefore recommends the authorities of Israel to speed up the implementation of banking sector development and economic growth programmes in order to increase the quantity of personal remittances inflows.
{"title":"Personal remittances, banking sector development and economic growth in Israel","authors":"Kunofiwa Tsaurai","doi":"10.22495/COCV13I1C9P5","DOIUrl":"https://doi.org/10.22495/COCV13I1C9P5","url":null,"abstract":"The current study investigates the causal relationship between personal remittances and economic growth using Israel time series data from 1975 to 2011. In a bid to contain the omission-of-variable bias not addressed in many past studies on this topic, this study included banking sector development as a third variable in the relationship between personal remittances and economic growth to create a tri-variate causality framework. Personal remittances as a ratio of GDP, domestic credit to private sector by banks as a ratio of GDP and GDP per capita were used as proxies for personal remittances, banking sector development and economic growth respectively for the purposes of this study. It used the Johansen co-integration test to examine the existence of the long run relationship and vector error correction model (VECM) to determine the direction of causality between personal remittances, banking sector development and economic growth both in the long and short run. The findings reveal that: (1) there is a significant long run causality relationship running from GDP per capita and banking sector development towards personal remittances, (2) there is an insignificant long run causality relationship running from personal remittances and GDP per capita towards banking sector development, (3) there is no long run causality relationship running from personal remittances and banking sector development towards GDP per capita and there is no short run causality relationship between the three variables that were under study in Israel. The author therefore recommends the authorities of Israel to speed up the implementation of banking sector development and economic growth programmes in order to increase the quantity of personal remittances inflows.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"11 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131943871","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}
In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to the German Income Tax Act 1934. Then, I analyse the main results of the current tax jurisdiction and draw a comparison to the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and tax law would be desirable, since the going concern value was understood as neither an exception, nor as being subject to the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is also recommended.
{"title":"DEVELOPMENT AND CURRENT CRITICISM OF ASSET IMPAIRMENT IN GERMAN TAX ACCOUNTING","authors":"Patrick Velte","doi":"10.22495/COCV13I1C7P3","DOIUrl":"https://doi.org/10.22495/COCV13I1C7P3","url":null,"abstract":"In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to the German Income Tax Act 1934. Then, I analyse the main results of the current tax jurisdiction and draw a comparison to the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and tax law would be desirable, since the going concern value was understood as neither an exception, nor as being subject to the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is also recommended.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"45 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124336537","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 shows how intangibles can create scalable value, levered by debt and serviced by intangible-driven incremental EBITDA and cash flows. Intangibles intrinsically incorporate information asymmetries and may so discourage debt, but are also a vital component of cash generating value, so representing a key factor for debt servicing, with paradoxical effects (more guarantees with less collateral?). Operating leverage is enhanced by scalability, an intrinsic characteristic of many intangibles, with a positive impact on cash generation and consequent debt servicing. Ability to improve cash flows emerges as a key feature of value enhancing intangibles, bypassing their lack of collateral value.
{"title":"LEVERAGING VALUE WITH INTANGIBLES: MORE GUARANTEES WITH LESS COLLATERAL?","authors":"R. M. Visconti","doi":"10.22495/COCV13I1C2P3","DOIUrl":"https://doi.org/10.22495/COCV13I1C2P3","url":null,"abstract":"This paper shows how intangibles can create scalable value, levered by debt and serviced by intangible-driven incremental EBITDA and cash flows. Intangibles intrinsically incorporate information asymmetries and may so discourage debt, but are also a vital component of cash generating value, so representing a key factor for debt servicing, with paradoxical effects (more guarantees with less collateral?). Operating leverage is enhanced by scalability, an intrinsic characteristic of many intangibles, with a positive impact on cash generation and consequent debt servicing. Ability to improve cash flows emerges as a key feature of value enhancing intangibles, bypassing their lack of collateral value.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121057391","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 paper examines University Entrepreneurship Centre’s role in developing small and family business. Global economic recession effect led majorly to unemployment and poverty.To revamp the economy, recovery programs were embarked upon to empower the citizenry.University Entrepreneurship Centre collaborated to empower “aspirants,” “established” and “stucked” entrepreneurs gain skill and best business practice strategy revealing university entrepreneurship Centre’s role.The methodology is qualitative and exploratory, textual in design and divided into sections.The paper identified university entrepreneurship Centre’s roles as advisory, innovation, training and synergizing campus entrepreneurship activities and concluded that the economy will geometrically grow when knowledge trapped in the university are shared with business entrepreneurs By implication,university would have effectively carried out community engagements as core mandate to mankind’s benefits.
{"title":"ROLE OF UNIVERSITY ENTREPRENEURSHIP CENTRE IN DEVELOPING SMALL AND FAMILY BUSINESS","authors":"A. Adefulu, L. V. Scheers","doi":"10.22495/COCV12I4C5P2","DOIUrl":"https://doi.org/10.22495/COCV12I4C5P2","url":null,"abstract":"The paper examines University Entrepreneurship Centre’s role in developing small and family business. Global economic recession effect led majorly to unemployment and poverty.To revamp the economy, recovery programs were embarked upon to empower the citizenry.University Entrepreneurship Centre collaborated to empower “aspirants,” “established” and “stucked” entrepreneurs gain skill and best business practice strategy revealing university entrepreneurship Centre’s role.The methodology is qualitative and exploratory, textual in design and divided into sections.The paper identified university entrepreneurship Centre’s roles as advisory, innovation, training and synergizing campus entrepreneurship activities and concluded that the economy will geometrically grow when knowledge trapped in the university are shared with business entrepreneurs By implication,university would have effectively carried out community engagements as core mandate to mankind’s benefits.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133581430","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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