An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment
There is increasing evidence that students face i) mental health challenges, ii) these
challenges have increased following the Covid-19 pandemic, and iii) isolation has had a …
challenges have increased following the Covid-19 pandemic, and iii) isolation has had a …
Does market performance (Tobin's Q) have a negative effect on credit ratings? Evidence from South Korea
Tobin's Q is an established measure of firm performance, based on investor confidence.
However, the association between Tobin's Q and credit ratings is not well-established in the …
However, the association between Tobin's Q and credit ratings is not well-established in the …
An analysis of audit effort/hour demand based on shareholder ownership power
Purpose Audit hour reporting is rare internationally. Thus, to what extent shareholders have
the power to influence audit effort/hour demand is a question left unanswered. This study …
the power to influence audit effort/hour demand is a question left unanswered. This study …
An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea
Purpose Because no international accounting policy exists to mandate human capital (HC)
information must be reported on financial reports, the association between workforce HC …
information must be reported on financial reports, the association between workforce HC …
An analysis of the positive effect of real earnings management on financial performance
Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling,
general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on …
general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on …
Do rating agencies impound workforce human capital information into default risk assessments?
No accounting policy exists to mandate that employee-level human capital (ELHC) must be
included on Annual Reports. Because structured ELHC information is rare, the association …
included on Annual Reports. Because structured ELHC information is rare, the association …
Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?
In this study, we compare the academic performance and perceptions of two student groups.
The control group includes students that receive traditional accounting instruction (TA) …
The control group includes students that receive traditional accounting instruction (TA) …
The impact of operating lease reporting rules on firm efficiency: the moderating role of supply chain network structure
PC Patel, JJ Jayaram - International Journal of Production …, 2024 - Taylor & Francis
Effective December 16, 2018, Accounting Standards Update (ASU) No. 2016–02 requires
lessees to record most leases on their balance sheets as right-of-use (ROU) assets with …
lessees to record most leases on their balance sheets as right-of-use (ROU) assets with …
An analysis of the effect of audit effort (hours) on stock price volatility: Evidence of increasing demand reducing uncertainty
This study uses unique South Korean data to demonstrate whether the public disclosure of
audit hour (effort) information influences investor sentiment, proxied by stock price volatility …
audit hour (effort) information influences investor sentiment, proxied by stock price volatility …
An analysis of the effect of employee tenure on WACC
No international accounting policy exists to mandate that firms must report
employee/workforce-level human capital information on a structured basis. Thus, the link …
employee/workforce-level human capital information on a structured basis. Thus, the link …