The growing convolution of industries and the need for corporate business survival has created a cognizance dilemma on the nexus of earnings management and managerial compensation paradigm, especially in developing nations. Hence, this paper sought to examine the nexus of earnings management and managerial compensation in Nigerian manufacturing firms. The study collected panel data from audited annual financial reports of six selected manufacturing firms listed in the Nigeria Stock Exchange, covering the period from, 2012-2019. The data were analyzed using descriptive statistics, correlation and Panel Regression Model. The findings indicate that earnings management is a significant determinant of managerial remuneration. Therefore, the study concludes that managing earnings of firms has a positive significant relationship with executive remuneration, and as such compensation should be tied to performance of the firm in real values.
{"title":"Earnings management and managerial compensation in Nigerian manufacturing firms","authors":"Okubokeme Derek Opudu, Gbalam Peter Eze","doi":"10.5267/j.ac.2022.8.001","DOIUrl":"https://doi.org/10.5267/j.ac.2022.8.001","url":null,"abstract":"The growing convolution of industries and the need for corporate business survival has created a cognizance dilemma on the nexus of earnings management and managerial compensation paradigm, especially in developing nations. Hence, this paper sought to examine the nexus of earnings management and managerial compensation in Nigerian manufacturing firms. The study collected panel data from audited annual financial reports of six selected manufacturing firms listed in the Nigeria Stock Exchange, covering the period from, 2012-2019. The data were analyzed using descriptive statistics, correlation and Panel Regression Model. The findings indicate that earnings management is a significant determinant of managerial remuneration. Therefore, the study concludes that managing earnings of firms has a positive significant relationship with executive remuneration, and as such compensation should be tied to performance of the firm in real values.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748496","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}
Pub Date : 2022-01-01DOI: 10.5267/j.ac.2021.11.002
Meinarni Asnawi
This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.
{"title":"The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress","authors":"Meinarni Asnawi","doi":"10.5267/j.ac.2021.11.002","DOIUrl":"https://doi.org/10.5267/j.ac.2021.11.002","url":null,"abstract":"This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70744990","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}
Pub Date : 2022-01-01DOI: 10.5267/j.ac.2021.11.001
T. H. Le, Thi CamThanh Tran, Thi Le Hang Nguyen, N. Dao, Nu Mai Quynh Ngo, Ngoc Tien Nguyen
With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.
{"title":"Determining factors impacting the application of IFRS in teaching: Evidence from Vietnam","authors":"T. H. Le, Thi CamThanh Tran, Thi Le Hang Nguyen, N. Dao, Nu Mai Quynh Ngo, Ngoc Tien Nguyen","doi":"10.5267/j.ac.2021.11.001","DOIUrl":"https://doi.org/10.5267/j.ac.2021.11.001","url":null,"abstract":"With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70745034","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}
Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.
{"title":"Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam","authors":"Hien Thu Nguyen","doi":"10.5267/j.ac.2021.7.010","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.010","url":null,"abstract":"Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748090","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}
Pub Date : 2022-01-01DOI: 10.5267/j.ac.2021.12.001
Suarni Norawati, Zulher Zulher, Kasmawati Kasmawati, C. Ratnasih
This study discusses the variables that can determine the growth of bank credit in Indonesia. The selected independent variables are the control of third-party funds and operating costs on credit growth. The analytical method used is multiple regression with Probit analysis to see the lag-1 and lag-2 data categories. The results obtained that the Control of Third Parties Funds and Operational Costs on Credit Growth obtained significant results according to the simultaneous hypothesis testing. It means that the third-party funds and the operating costs affect credit growth. Meanwhile, the third-party funds partially influence the dependent variable, namely credit growth. Finally, the operational costs partially influence the dependent variable, namely credit growth.
{"title":"The effectiveness of the determinants of banking credit growth","authors":"Suarni Norawati, Zulher Zulher, Kasmawati Kasmawati, C. Ratnasih","doi":"10.5267/j.ac.2021.12.001","DOIUrl":"https://doi.org/10.5267/j.ac.2021.12.001","url":null,"abstract":"This study discusses the variables that can determine the growth of bank credit in Indonesia. The selected independent variables are the control of third-party funds and operating costs on credit growth. The analytical method used is multiple regression with Probit analysis to see the lag-1 and lag-2 data categories. The results obtained that the Control of Third Parties Funds and Operational Costs on Credit Growth obtained significant results according to the simultaneous hypothesis testing. It means that the third-party funds and the operating costs affect credit growth. Meanwhile, the third-party funds partially influence the dependent variable, namely credit growth. Finally, the operational costs partially influence the dependent variable, namely credit growth.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70745237","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 aims to examine the impact of minority investor protection mechanisms on agency costs. All relevant indicators of minority investor protection adapted from the World Bank’s annual ‘Doing Business’ reports, along with concentrated government ownership, are employed with a panel data sample of 135 Vietnamese listed firms during the period 2014–2018. It is found that the following mechanisms are effective in mitigating agency costs and hence agency problems at the firm level: 1) review and approval requirements for related-party transactions; 2) minority shareholders’ ability to sue and hold directors liable for their duties; 3) minority shareholders’ access to internal corporate documents; 4) investors’ rights to approve major corporate investment and sale of asset decisions; and 5) disclosure in annual reports of salaries, bonuses and other forms of remuneration to directors and management. Interestingly, board independence and controlling government shareholders are not confirmed to play significant roles in addressing agency problems. To the best of the authors’ knowledge, this is the first attempt at testing for the impact of minority investor protection mechanisms developed by the World Bank on agency costs at the firm level, hence providing empirical evidence for the adoption of the minority investor protection mechanisms promoted by the World Bank. This study also provides policy implications for selecting effective mechanisms to mitigate agency conflicts between controlling shareholders and minority investors in order to enhance the financial performance of firms in an Asian emerging market.
{"title":"Minority investor protection mechanisms and agency costs: An empirical study using a World Bank–developed approach","authors":"H. N. Pham, Minh C. Nguyen","doi":"10.5267/j.ac.2021.6.014","DOIUrl":"https://doi.org/10.5267/j.ac.2021.6.014","url":null,"abstract":"This study aims to examine the impact of minority investor protection mechanisms on agency costs. All relevant indicators of minority investor protection adapted from the World Bank’s annual ‘Doing Business’ reports, along with concentrated government ownership, are employed with a panel data sample of 135 Vietnamese listed firms during the period 2014–2018. It is found that the following mechanisms are effective in mitigating agency costs and hence agency problems at the firm level: 1) review and approval requirements for related-party transactions; 2) minority shareholders’ ability to sue and hold directors liable for their duties; 3) minority shareholders’ access to internal corporate documents; 4) investors’ rights to approve major corporate investment and sale of asset decisions; and 5) disclosure in annual reports of salaries, bonuses and other forms of remuneration to directors and management. Interestingly, board independence and controlling government shareholders are not confirmed to play significant roles in addressing agency problems. To the best of the authors’ knowledge, this is the first attempt at testing for the impact of minority investor protection mechanisms developed by the World Bank on agency costs at the firm level, hence providing empirical evidence for the adoption of the minority investor protection mechanisms promoted by the World Bank. This study also provides policy implications for selecting effective mechanisms to mitigate agency conflicts between controlling shareholders and minority investors in order to enhance the financial performance of firms in an Asian emerging market.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747071","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 aims to contribute to the debate on the effect of board characteristics on firm performance. We use marginal q to estimate the effect of board characteristics on investment performance. Using data of 1616 firms that traded on the Standard and Poor´s (S&P) 1500 between 1997 and 2014, we use between and fixed effects estimators to capture the long-run effects and control other endogeneity problems as omitted variable bias. We find a negative and statistically significant effect of board size on investment performance. For the sample under study, we also find empirical evidence on the nonlinear relation between board independence and investment performance. Finally, using two different measures, we also find a nonlinear relation between board busyness and investment performance.
{"title":"Board of directors and investment performance: A marginal Q approach","authors":"Sandra Gaitán, J. Saravia, Diego Téllez","doi":"10.5267/j.ac.2022.3.002","DOIUrl":"https://doi.org/10.5267/j.ac.2022.3.002","url":null,"abstract":"This paper aims to contribute to the debate on the effect of board characteristics on firm performance. We use marginal q to estimate the effect of board characteristics on investment performance. Using data of 1616 firms that traded on the Standard and Poor´s (S&P) 1500 between 1997 and 2014, we use between and fixed effects estimators to capture the long-run effects and control other endogeneity problems as omitted variable bias. We find a negative and statistically significant effect of board size on investment performance. For the sample under study, we also find empirical evidence on the nonlinear relation between board independence and investment performance. Finally, using two different measures, we also find a nonlinear relation between board busyness and investment performance.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748178","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}
L. Flores-Vilcapoma, C. Albengrin-Mendoza, G. Gomez-Rojas, Y. Sanchez-Solis, W. Vicente-Ramos
The purpose of this research was to evaluate the degree of influence exercised by the Key Account Manager in the provisioning management in the main companies called Staple in Peru, during the events of COVID-19. The research was of type quantitative, cross-sectional and temporal, with a non-experimental design, using a multiple linear regression model and correlation analysis to determine the impact that exists between the variables. The data belongs to the Industrias San Miguel company, distributed in a weekly period from June 2019 to March 2021, which gives 88 observations. The results allow us to conclude that the Key Account Manager is an important manager of the supply of goods during the crisis caused by COVID-19 in staple companies.
本研究的目的是评估在2019冠状病毒病期间，秘鲁主要公司staples的大客户经理在供应管理方面发挥的影响程度。本研究为定量、横断面、时间型研究，采用非实验设计，采用多元线性回归模型和相关分析来确定变量之间存在的影响。这些数据属于Industrias San Miguel公司，从2019年6月到2021年3月，每周发布一次，共有88次观察结果。结果使我们得出结论，大客户经理是主粮公司在2019冠状病毒病危机期间货物供应的重要管理者。
{"title":"Influence of the key account manager in the provisioning management: Evidence from staple companies during the events of COVID-19","authors":"L. Flores-Vilcapoma, C. Albengrin-Mendoza, G. Gomez-Rojas, Y. Sanchez-Solis, W. Vicente-Ramos","doi":"10.5267/j.ac.2021.7.006","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.006","url":null,"abstract":"The purpose of this research was to evaluate the degree of influence exercised by the Key Account Manager in the provisioning management in the main companies called Staple in Peru, during the events of COVID-19. The research was of type quantitative, cross-sectional and temporal, with a non-experimental design, using a multiple linear regression model and correlation analysis to determine the impact that exists between the variables. The data belongs to the Industrias San Miguel company, distributed in a weekly period from June 2019 to March 2021, which gives 88 observations. The results allow us to conclude that the Key Account Manager is an important manager of the supply of goods during the crisis caused by COVID-19 in staple companies.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747774","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 aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.
{"title":"Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting","authors":"L. O. Anto, Wa Ode Aswati, Hasnita Hasnita","doi":"10.5267/j.ac.2021.7.008","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.008","url":null,"abstract":"This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748452","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}
Pub Date : 2022-01-01DOI: 10.5267/j.ac.2021.10.001
Pham Duc Hieu, Nguyễn Thu Hoài
The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.
{"title":"A new method for measuring audit expectation gap","authors":"Pham Duc Hieu, Nguyễn Thu Hoài","doi":"10.5267/j.ac.2021.10.001","DOIUrl":"https://doi.org/10.5267/j.ac.2021.10.001","url":null,"abstract":"The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70744953","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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