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zant worldpress

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Date of Birth: 25/02/1979


Phone: 01XXX- XXX-XXX

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All Publications by zant worldpress

Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam

The perception of Vietnamese accountants regarding the advantages, disadvantages, potential costs and challenges of IFRS adoption in Vietnam will play a major role in its adaptation. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the existing Vietnamese accounting standards (VAS) to align with the current IFRS. The MoF has not yet determined whether to adopt fully IFRS, converge or keep VAS as they are. This study examines the perceptions, concerns fears and...

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The Effect of Business Strategy and Life Cycle on Myopic R&D Investment

This study examines whether a firm’s business strategy and life cycle will influence managers’ myopic behaviour in R&D investment. Using a sample of listed Taiwanese firms who have high incentives to meet earnings benchmarks from 1996 to 2010, we find that firms adopting the prospector strategy are more likely to cut R&D expenditures. In addition, we find that firms in the growth stage exhibit lower likelihood of cutting R&D expenditures to meet earnings targets. These results suggest...

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Evaluation of the Quality of the Internal Auditing Position in the Public Sector in Saudi Arabia: An Applied Study

The Saudi Institute of Internal Auditors aims at developing the position of (the status and effectiveness) internal auditing in Saudi Arabia. One goal of the Institute is to provide the international internal auditing criteria, ethics and other relevant guidelines pertaining to internal auditing, as issued by the International Institute for Internal Auditing. This paper investigates whether the professional and legislative efforts in this regard have been well founded and successful. The professional...

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Measuring and Explaining the Extent of Corporate Propping Transactions: Evidence from China

The practice of using related-party transactions (RPTs) to prop up a firm’s earnings or liquidity by its controlling shareholders creates governance and market-distortion issues. This study has two objectives: (i) to develop an improved measure of propping based on Jensen and Ruback’s (1983) theory of ‘market for ownership control’; (ii) to determine the extent to which controlling shareholders are able to capture directors and top executives in order to facilitate the carrying out of propping...

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The Level of Adoption of Some Recent Cost Management Tools and the Perceived Effect on the Performance of Jordanian Manufacturing Companies

The objectives of this study are to: explore the stage and/or level of adoption of some recent cost management tools among Jordanian manufacturing companies in the year 2010; to identify the major difficulties or obstacles facing the adoption attempts of such tools; and to examine the perceived effect of adoption level on company’s operating efficiency, relations with customers, relations with employees, accounting performance and market performance. Because Jordanian manufacturing companies do...

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New Ventures: Control of Risks through Strategies

This paper uses case studies and interview data to explore the relationship between control and new venture success/survival. A model of the new venture control process is distilled and explored in six new venture cases. The control processes were traced through an examination of the everyday language of venture principals to determine a grounded lower order model. Integrating these models into contingency theory locates strategic risk reduction choices as the crucial link between contingent variables...

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Public Performance Audit Reports: Extent of Format Compliance South Africa versus Australia

Performance auditing in the public sector originated in the late 1970s and would appear to be prevalent in developed countries. As performance auditing has previously been known as operational auditing, management auditing and value-for-money auditing, it seems to be in a constant state of change and advancement. This study is an exploratory study devised to compare and contrast the extent of compliance to guidelines established by INTOSAI in relation to the format of public performance audit reports....

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Accounting and Cultural Values: The 3G Index Runner-up Countries

The eleven Global Growth Generator (3G) countries are the latest candidates for strong economic growth through 2050. (Buiter and Rahbari 2011) This paper considers six countries that have 3G Runner-up status: Brazil, Iran, Mexico, North Korea, Thailand and Turkey. It combines two separate methods into a cultural approach to economic and accounting value analysis. (Borker 2013b) (Borker 2013a) The purpose is to provide comparative cultural and accounting perspectives reflecting economic growth potential...

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Determinants of Actuarial Choices for Defined-Benefit Pension Plans: Canadian Evidence

This study examines the factors driving the choice of the actuarial assumptions, such as the discount rate, the salary growth rate, and the expected rate of return on asset, under pension accounting disclosures required for defined-benefit pension plans (DBPP, hereafter) for a sample of 190 Canadian firms over the period 2000-2006. We use a system of panel data simultaneous equations of the actuarial assumptions. We tackle the endogeneity problem of the actuarial choices using a system GMM approach....

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Saving Behavior of Bangladesh

It is often argued that savings behavior of a country is suffered from aggregation bias. This paper shows that results obtained from previous studies can be improved by decomposing the aggregate saving trend in urban and rural sector. It considers time series data to shed light on the saving behavior of Bangladesh in long run horizon and short run dynamic adjustment by employing cointegration test and vector error correction model. Findings of the study suggest that, there is a great deal of diversity...

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