116 research outputs found
The effect of corporate governance mechanisms and their interactions on earnings quality / Nasrin Azar
No full textCorporate governance (CG) mechanisms play an essential role in improving financial reporting quality, especially earnings quality. Due to corporate failures around the world, there has been a renewed interest in the effect of CG on earnings quality. The primary objectives of this thesis are to (1) investigate the impact of CG characteristics on earnings quality, and (2) examine whether the interactions between CG mechanisms influence earnings quality. Based on the agency and resource dependence theories, this study develops and examines ten main hypotheses (23 sub-hypotheses) to achieve these objectives. This study identifies CG mechanisms such as the board of directors, audit committee, external audit, and internal audit as well as the interaction among them. Earnings quality is measured using primary qualitative characteristics of accounting information (relevance and faithful representation of earnings) defined by FASB's/IASB's Conceptual Framework (2010). Relevance is operationalised by predictive value (PV) and confirmatory value (feedback value) (FV) of earnings. Faithful representation is defined by neutrality's concept using abnormal accrual. The analysis utilises panel data of 484 non-financial firms listed on the Malaysian Stock Exchanges for years 2007-2013. This study tests hypotheses using univariate and multivariate techniques. The appropriate regression model is Generalised Least Square (GLS). Further analyses, such as specification tests and sensitivity tests (OLS regression), are conducted. The results show that all board characteristics have a significant effect on PV and FV of earnings. However, board size has a negative association with them. All board characteristics have a significant relationship with neutrality except for board meetings frequency. However, the direction is positive for board independence and non-CEO duality. Board quality has a significant positive association with earnings quality. Audit committee independence and meetings frequency show a significant and positive influence on PV. Except for the audit committee meeting, none of the audit committee characteristics affects FV. Audit iv
committee meetings frequency and independence are significantly and positively, while audit committee size is significantly and negatively related to the neutrality of earnings. Audit committee expertise is not associated with the neutrality of earnings. Audit committee quality is positively associated with earnings quality. Internal audit experience has a significant positive impact on PV and neutrality of earnings, while there is no significant relationship between that and FV. Internal audit independence is negatively and significantly related to PV, FV, and neutrality of earnings. Internal audit quality also has no significant influence on PV and FV but has a significant negative effect on the neutrality of earnings. All external audit characteristics are positively and significantly related to PV. However, regarding FV and neutrality, there is no significant relationship between external audit size and them. External audit quality is significantly and positively related to earnings quality. Interactions between CG mechanisms have joint effects on earnings quality except for the interaction between board and internal audit quality, which follows substitution effects. This study contributes to the existing literature by using interaction among CG mechanisms and describing earnings quality based on FASB's/IASB's Conceptual Framework. The findings could be useful to users of accounting information, standard-setters, and regulators in reconsidering how the quality of monitoring mechanisms is improved and thus promote the fundamental qualitative characteristics of earnings
Trends. Salman Rushdie and Taslima Nasrin: Terrorists?
No full textThe author discusses fatwas that have been issued against United Kingdom\u27s Salman Rushdie and Bangladesh\u27s Taslima Nasrin
The Threat of Intolerance. Religious Extremism
No full textTaslima Nasrin, the writer from Bangladesh, shot into international fame and limelight with the publication of her novel 'Lajja' (Shame) which criticized Muslims for attacking minority Hindus in Bangladesh following the 1992 destruction of a mosque by Hindu zealots in neighbouring India. Nasrin's writing so angered Muslim sentiments in Bangladesh that Khaleda Zia's government ordered her arrest in 1994 on charges of blasphemy. After a year in hiding, Nasrin fled Bangladesh for four years of exile in Europe. Several Muslim religious leaders demanded her immediate arrest and trial. They warned the government of serious consequences if she is not put on trial for suggesting that the Qur'an should be rewritten. Nasrin has denied making the comments. However, it was finally confirmed that the 36-year old author should indeed stand trial. Nasrin has appealed to the international community for help
The quality of accounting information: relevance or valuerelevance?
No full textResearch aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value-Relevance studies that are motivated by users of accounting information.
Design/Methodology/Approach: This study reviews the value-relevance literature and Statement of Financial Accounting Concepts (SFAC) No. 8, which was issued by FASB in September 2010 in order to make a distinction between them.
Research findings: The value-relevance literature, which reported the associations between accounting numbers and common equity valuations, has limited implications or inferences for accounting information users. Although some scholars believe that the value relevance model indicates that accounting information is relevant and reliable (faithfully represented), it is, however, difficult to attribute the cause of the lack of value relevance to the relevance or the reliability aspects as the value relevance model does not distinguish between relevance and reliability.
Theoretical contribution/Originality: This study provides some recommendations and a framework for future academic research related to the qualitative characteristics of accounting information (especially earnings) and value-relevance models.
Practitioner/Policy implications: According to the conceptual framework defined by the FASB and IASB, relevance and faithful representation, as fundamental qualitative characteristics, are required for the provision of the usefulness of accounting information, and should be taken into consideration by scholars and standard setters in the accounting area.
Research limitation/Implication: This paper does not have a direct impact on practice. But, if the standard setters and researchers apply the concepts have been defined by this study in their accounting standards and their research, respectively, the results of those standards or research can be finally useful for
the practice, especially for the investors
The effects of boards of directors, nomination committees and audit committees on the performance of Malaysian listed companies
No full textThe relationship between dental caries with asthma, disease duration, and type of medications in the Azar cohort population
No full textAbstract Introduction Due to the high prevalence of asthma worldwide, paying attention to oral health is important. This study explores the relationship between DMFT (decayed, missing, and filled teeth) and asthma, disease duration, and related medications in the Azar cohort population. Methods and materials In this cross-sectional analytical study, the part of the data related to asthma, disease duration, type of medications, and DMFT were extracted from the Azar cohort study. Azar cohort started among 15,006 adults (35–70 years old) in 2014 in the northwest of Iran. In the present study, all 538 asthmatic people in Azar cohort population included in asthma group and 1076 of non-asthmatic people included in the control group. The outcome variable was DMFT, D, M and F. A negative binomial with loglink was used to adjust the effect of confounding variables in regression models. Results Among the asthmatics, 28.3% were using anti-asthmatic medications. In 38.3% of the asthmatic group, the disease duration was ten years or more. In the asthmatic group, the mean DMFT was 23.15 ± 8.67, and the greatest section of the DMFT was related to M component. The relationship of DMFT and M component with asthma, disease duration, and medication were insignificant but D component showed significant relationship with asthma. Conclusion It can be assumed that the history of asthma does not have an effective role in DMFT index and M component in adults but decayed teeth were higher in asthmatics
Prevalence of smoking, alcohol consumption, and drug abuse in Iranian adults: Results of Azar Cohort Study
No full textBackground: Substance abuse has significant health impacts on families and society as a whole. We aimed to provide detailed prevalence estimates of substance abuse among the Azar Cohort Study respondents in Tabriz, Iran. Methods: Data on 15006 participants of Azar Cohort Study were analyzed. The variables included tobacco smoking, alcohol use, drug abuse, and socio-demographic characteristics. The prevalence of substance abuse (with a 95% confidence interval) was calculated using the direct standardization method. Results: Overall, 9.3% and 6.2% of the participants were regular and heavy cigarette smokers, respectively. Also, 1.9% and 2.1% of participants reported a history of using illicit drugs and alcohol, respectively. Substance abuse was more prevalent among males than females. Substance abuse varied significantly with age and socioeconomic variables. Conclusion: We identified specific demographic and socioeconomic groups with a higher prevalence of all studied behaviors. Such high-risk groups should be targeted when designing substance abuse prevention programs
Dental caries and related factors in the elderly of the Azar cohort population: A cross-sectional study.
No full textObjectiveOral health is often overlooked among the elderly due to the numerous comorbidities prevalent in this population. However, oral health significantly influences quality of life by affecting both general health and psychological well-being. The present study aimed to assess dental caries in elderly individuals using the DMFT index (decayed, missing, and filled teeth) and to explore its relationship with various factors based on data from the Azar cohort study in Iran.Materials and methodsIn this cross-sectional study, data from the initial phase of the Azar cohort study, which involved 2629 elderly individuals (aged 60 years and older), were statistically analyzed. The Azar cohort study evaluated demographic factors, the history of chronic diseases, and behavioral habits using a well-designed questionnaire administered through face- to -face interviews. The DMFT index was evaluated through oral examination. A negative binomial regression analysis with a log link function was employed to investigate the relationship between the DMFT and related variables, including gender, age, marital status, level of education, socioeconomic status, chronic diseases, smoking, alcohol consumption, and body mass index.ResultsThe mean (SD) age of elderly individuals was 64.15±2.91 years. The mean (SD) DMFT was 28.42±6, and the mean (SD) number of missing teeth was 26.58±8.36. Approximately 70.8% of elderly individuals were edentulous. Women exhibited a higher mean DMFT score and a greater number of missing teeth compared to men. The mean DMFT score and its components significantly differed based on the level of education and socioeconomic status. However, no significant relationship was found between the DMFT index and the variables in the multiple regression analysis.ConclusionThe high prevalence of edentulism and the elevated DMFT scores in the elderly population of the Azar cohort indicate a poor oral health status among older individuals. Providing the dental services within the primary health care system for the adults, can be beneficial in improving oral health in old age
Different Approaches in Accounting Research.pdf
No full textThis report provides different approaches and theories mostly are utilized in Accounting Research<br
The Literature Landscape of Covid-19 and Socio-Economic Research: A Bibliometric Analysis
No full textThis study reviews the literature on COVID-19 and socio-economic studies to
identify current research areas and suggest ways forward through bibliometric analysis
of 426 published documents retrieved from the Scopus database concerning COVID-19,
scientific and socio-economic research in the year 2020. The findings reveal that the
pandemic affected the socio-economic domain through the imposed social distancing,
applied based on different severity levels in various countries. This study shows that the
most common keyword used in titles, abstracts and author keywords is “COVID-19”. Twoauthored documents have the highest number of total publications. The top affiliations are
the University College London and the London School of Hygiene and Tropical Medicine.
The United States is the top country in terms of total publications. The findings highlighted
the increase in stress levels in the healthcare system during the COVID-19 pandemic and
the necessity of scientific research to help scholars understand the various socio-economic
impacts of this crisis. The most influential aspects of research are virus and protein
interaction maps and the effects of the pandemic on economics and psychology. The main
search stream is COVID-19 and its effects on health. This study has practical implications
for policymakers and governments in implementing social policies to reduce anxiety in
social situations among households and protect public health
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