scholarly journals Accounting Comparability and Debt Cost

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Qian Xu ◽  
Yuxiang Li
Keyword(s):  
Property Rights ◽  
Negative Correlation ◽  
Audit Quality ◽  
Multivariate Regression Model ◽  
Two Factors ◽  
Debt Cost ◽  
Accounting Comparability ◽  
Internal And External Factors ◽  
The Impact ◽  
The Relationship

<p align="justify">This paper takes China's A-share listed companies in 2010-2017 as the research object to explore the impact of accounting comparability on debt costs. First, adopt De Franco’s model to measure companies’ accounting comparability. Then, establish the multivariate regression model of accounting comparability and debt cost to implement an empirical study on the relationship between them. Further, property rights and audit quality are taken into account as internal and external factors to examine whether these two factors have impacts on the relationship between accounting comparability and debt cost. The results show that: (1) Accounting comparability is significantly negatively correlated with debt cost; (2) Compared with state-owned enterprises, the negative correlation between accounting comparability and debt cost is more significant in non-state-owned enterprises; (3) Compared with enterprises of higher audit quality, the negative correlation between accounting comparability and debt cost is more significant in enterprises of lower audit quality. This shows that accounting comparability is useful in decision-making, but the property rights of state-owned enterprises weakens the impact of accounting comparability on debt costs, and audit quality is an alternative to accounting comparability for the impact on debt costs.</p><p align="justify">The results of this paper provide some theoretical references for relevant departments to improve accounting standards and auditing regulations so that accounting comparability and audit quality can be improved, and accelerate the property rights reform of state-owned enterprises.</p>

scholarly journals The Small Property Rights Housing Institution in Mainland China: The Perspective of Substitutability of Institutional Functions

Land ◽  
2021 ◽  
Vol 10 (9) ◽  
pp. 915
Author(s):  
Ziqi Zhou ◽  
Yung Yau
Keyword(s):  
Property Rights ◽  
Negative Correlation ◽  
Social Housing ◽  
Mainland China ◽  
Significant Negative Correlation ◽  
Combined Model ◽  
Commercial Housing ◽  
The Impact ◽  
The Relationship ◽  
Institutional Credibility

Despite its informal nature, small property rights housing (SPRH) proliferates in many Chinese cities. Given the institutional functions of the SPRH institution, it may not be desirable for the state to intervene in the SPRH sector. However, the institutional credibility and the institutional functions of SPRH are not completely endogenous, which contradicts the assumption of the credibility thesis. Based on the framework of the credibility thesis, this paper proposes the concept of the substitutability of institutional functions and develops a framework integrating the concepts of substitutability and credibility to examine the influence of functional substitutability on institutional credibility. Research hypotheses were tested with the data collected through a questionnaire survey on SPRH residents in Shenzhen and Chenzhou (n = 458). The analysis results of the combined model suggest that the supportive perceptions of actors for SPRH and the credibility of SPRH are significantly related to the substitutability of SPRH’s functions. The effect of the substitutability of social housing on credibility is found insignificant, while the impact of the substitutability of commercial housing on credibility is significant. However, the analysis results are city-specific. A significant negative correlation is found between the substitutability of formal housing institutions and the credibility of SPRH in Chenzhou but not in Shenzhen. This study attempted to refine the credibility thesis by clarifying the relationship between institutional functions and institutional credibility and examining the endogeneity of credibility.

scholarly journals Pomiędzy relacyjnością a ambiwalentnością. Rozwój idei własności i wolności w warunkach politycznych samodzierżawia rosyjskiego w XIX wieku jako lejtmotyw w twórczości naukowej Richarda Pipesa

2021 ◽  
Vol 43 (2) ◽  
pp. 149-169
Author(s):  
Mikołaj Tarkowski
Keyword(s):  
Nineteenth Century ◽  
Property Rights ◽  
Private Property ◽  
Russian Empire ◽  
Scientific Activity ◽  
Economic Life ◽  
Ruling Elite ◽  
The Russian Empire ◽  
The Impact ◽  
The Relationship

The article illustrates that property rights, including in particular property and the relationship between property rights and the category of freedom in the nineteenth-century Russian Empire, was one of the most important areas of scientific activity of Richard Pipes. For centuries, both the institution of freedom and property were highly politicised. Based on Richard Pipes’ findings, it can be concluded that the relationship between ownership and freedom manifested itself in the feature of relativity or ambivalence, depending on the time and individual parts of the Russian Empire. In the 19th century, the former mainly influenced the development of the monetary economy, while the latter strengthened the idea of samoderzhavyie in the political system. Richard Pipes noticed the sources of the antinomy between the idea of freedom and property in nineteenth-century Russia in the dynamically developing economic life and the “stillness” of the autocratic political power system. Following this concept, the article presents the doubts appearing among the St Petersburg ruling elite as well as provincial officials related to establishing the personal freedom of peasants in Russia, which finally took place in 1861. The system of tsarist autocracy in Russia, which was developing throughout history, noticed significant links between property and freedom. A good example of this process was the confiscation of land property. In this regard, the article mentions political premises, the impact of the phenomenon of “paradox and tragedy,ˮ as well as the socio-economic calculations carried out in the field of confiscating private property in the western governorates of the Russian Empire, after the January Uprising of 1863.

scholarly journals Selected benefits and threats arising from internet use by households and enterprises in Poland with respect to the COVID-19 pandemic

2021 ◽  
Vol 16 (1) ◽  
pp. 17-28
Author(s):  
Roman Kisiel ◽  
Greta Woźnialis
Keyword(s):  
Raw Materials ◽  
Global Network ◽  
The Internet ◽  
Network Resources ◽  
Major Threat ◽  
Two Factors ◽  
Household Members ◽  
Business Entities ◽  
The Impact ◽  
The Relationship

The internet has revolutionised the world over the past half of a century, and the COVID-19 pandemic has contributed to an increase in its importance. Although the global network brings with it more advantages than disadvantages, its existence also causes certain threats which have an impact on the life of Polish households and operations of Polish enterprises. This paper is theoretical and empirical in nature. Its aim is to explore the relationship between the internet and the COVID-19 pandemic, i.e. the time household members spend online. The impact of the two factors on survival in the market was examined in the case of enterprises. Moreover, the subjectively most important benefits and threats arising from the global network consumption in the opinion of the business entities mentioned above were illustrated. According to the respondents, facilitating communication is the main advantage of the internet (33.33%), whereas the spreading of hate on the internet is the major threat associated with its use (24.17%). The main benefit derived from the global network resources by enterprises is the possibility of obtaining raw materials from the most profitable sources (28.40%), whereas the major threat identified by them is that a negative opinion published on the internet can weaken the financial standing of a company or even make it disappear from the market (55.56%). Nearly 60% of household members found themselves spending more time online during the COVID-19 pandemic. Nearly 94% of the entrepreneurs who use the internet in running their businesses admitted that it helped them to keep their business in the market during the pandemic.

scholarly journals Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

2020 ◽  
Vol 12 (1) ◽  
pp. 205
Author(s):  
Qasim Ahmad Alawaqleh
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Audit Quality ◽  
Accounting Information ◽  
Internal Audit ◽  
Significant Variable ◽  
Accounting Information System ◽  
Internal Auditors ◽  
The Impact ◽  
The Relationship

This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

scholarly journals The correlation between spinal and chest wall deformities and pulmonary function in Marfan syndrome

2020 ◽  
Vol 14 (4) ◽  
pp. 343-348
Author(s):  
Hila Otremski ◽  
Roger F. Widmann ◽  
Mary F. Di Maio ◽  
Dror Ovadia
Keyword(s):  
Pulmonary Function ◽  
Chest Wall ◽  
Marfan Syndrome ◽  
Negative Correlation ◽  
Spinal Deformity ◽  
Strong Positive Correlation ◽  
Chest Wall Deformity ◽  
Moderate Negative Correlation ◽  
The Impact ◽  
The Relationship

Purpose Scoliosis, chest wall deformities and pulmonary involvement are common features of Marfan syndrome (MFS). We aimed to assess the impact of spinal and chest wall deformities on pulmonary function in paediatric MFS patients with a surgically managed spinal deformity. Methods In this multicentre retrospective study, spirometry, lung volumes and radiographic imaging were performed on 26 MFS patients between the ages of seven and 18 years who were undergoing planned spinal fusion surgery for spinal deformity. A correlation analysis assessed the relationship between radiographic measurements of spinal and chest wall deformities and predicted total lung capacity (TLC), forced vital capacity (FVC) and the ratio between forced expiratory volume in one second and FVC (FEV1/FVC). Results In total, 18 patients (70%) had impaired pulmonary function. Thoracic kyphosis (mean 19.3°; -32° to 54°) had a strong positive correlation with FEV1/FVC (r = 0.65; p < 0.001). Significant decrease in FEV1/FVC below 80% occurred at kyphosis under 15° (p = 0.004). Kyphosis had a moderate negative correlation with FVC (r = -0.43; p = 0.03). Chest wall deformity had a strong negative correlation with FEV1/FVC (r = -0.61; p = 0.001). The magnitude of the thoracic curve (mean 55.2°; 28° to 92°) had a significant moderate negative correlation with TLC (r = -0.45; p = 0.04). Conclusion In MFS, three factors correlate with decreased pulmonary function measures: hypokyphosis, increasing chest wall deformity and increasing coronal curve magnitude. Hypokyphosis and increased chest wall deformity correlated with diminished FEV1/FVC; increasing thoracic spinal curvature with diminished TLC. Further analysis with a larger cohort will help better define the relationship between these deformities and pulmonary function in this unique population. Level of Evidence IV

Can trade help with fighting the pandemic? Evidence from imports of Chinese medical products

2021 ◽  
Vol 18 (2) ◽  
pp. 207-222
Author(s):  
Laike Yang ◽  
Bo Xu
Keyword(s):  
Negative Correlation ◽  
Fixed Effects ◽  
Significant Negative Correlation ◽  
Vital Role ◽  
Fixed Effects Model ◽  
Medical Products ◽  
The World ◽  
Percent Increase ◽  
The Impact ◽  
The Relationship

To contain the COVID-19 pandemic, medical products play an important role around the world. This paper studies the relationship between trade and pandemic control by testing the impact of importing medical products from China on COVID-19 cases and deaths. Using a fixed-effects model, we find that there is a significant negative correlation between imports of medical products from China and COVID-19 cases; for every 1 percent increase in protection equipment imported from China, new COVID-19 cases per day drop by 0.24 percent, and COVID-19-related deaths decrease by 0.13 percent in two weeks. The evidence suggests that trade can play a vital role in fighting the pandemic.

To Have and to Hold: Gender Regimes and Property Rights in the Romanian Principalities before World War I

2018 ◽  
Vol 48 (4) ◽  
pp. 601-628
Author(s):  
Maria Bucur
Keyword(s):  
World War I ◽  
Property Rights ◽  
Ottoman Empire ◽  
World War ◽  
Habsburg Empire ◽  
Property Ownership ◽  
Gender Regimes ◽  
Religious Dogma ◽  
The Impact ◽  
The Relationship

This article focuses on the gendered aspects of the institutional framework surrounding the protection, control over, and transfer of property before 1914 in the area that became Romania in the twentieth century, from inheritance to marriage divorce, dowry, and widowhood. During the period covered here, these territories were part of several distinctive administrative regimes—the Habsburg Empire, Russia, and the Ottoman Empire—that also treated property ownership and transfer in various ways. Therefore, my analysis is comparative and offers insights into broader major historical questions, such as the relationship between religious dogma and secular law; the impact of ecclesiastical courts in relation to lay institutions in administering law and preserving property rights; and the impact of such institutions in enforcing specific gender norms.

scholarly journals The Impact of Trust on Performance in a Supply Chain: Bridging the Gap Between Reliability and Power

2019 ◽  
Vol 8 (2) ◽  
pp. 15
Author(s):  
Carmella D. Lennon
Keyword(s):  
Supply Chain ◽  
Future Research ◽  
Two Factors ◽  
Online Business ◽  
The Impact ◽  
The Relationship

Overtime, as trends are steady changing, companies are steady growing. From online business to multiple locations across the globe, companies are not just growing in revenue and reputation but also in staff. Most companies focus on building processes and relationships amongst staff through thorough communication. However, sometimes, it can be difficult in implementing processes and relationships with staff due to reliability and power. With these two factors, many people can either thrive in their interactions or otherwise, be unsuccessful.In many studies, reliability and power are two known components that helps reflect performance in a supply chain. However, what bridges the gap between reliability and power? What makes an individual validate a person as reliable and powerful? What makes a process implemented in the supply chain reliable and powerful? This paper implies that trust is a component that bridge the gap between the two constructs. An individual or process that is reliable will often be trusted and obtain powerful exchanges. This paper will address and evaluate the relationship between trust, power, and reliability. The paper will briefly show a constructed model to illustrate the relationship between the variables and how it affects performance in a supply chain. Next, limitations of research will be addressed followed by suggestions for future research.

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