Relevant bibliographies by topics / Impact on the theory of capital accounting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Impact on the theory of capital accounting'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Impact on the theory of capital accounting"

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Ananta, Yolanda Agustina, Alfanita Gratia Telaumbanua, Maulana Siregar, and Iskandar Muda. "Application of positive accounting theory in capital market research & market response to accounting disclosures." Brazilian Journal of Development 9, no. 12 (2023): 31813–27. http://dx.doi.org/10.34117/bjdv9n12-084.

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This research examines Positive Accounting Theory and its relationship with the capital market. This theory is based on three hypotheses that underlie managerial accounting theory. Using a qualitative descriptive approach, this research presents an overview of the application of Positive Accounting Theory and capital market research methods. Markets are explained through economic models that include decision trees, supply and demand, and game theory, with external factors such as competitors, consumer behavior, and political and monetary policy influencing the market. In the corporate context,
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Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial
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Li, Yuanhui, and Check Teck Foo. "A sociological theory of corporate finance." Chinese Management Studies 9, no. 3 (2015): 269–94. http://dx.doi.org/10.1108/cms-12-2014-0232.

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Purpose – The paper aims to investigate the relationship between social responsibility and equity in China. In the process, the authors utilize data on corporate social responsibility (CSR) reports (in particular, information disclosure) and equity capital (focusing on cost). The overarching hypothesis may be phrased simply as: is CSR reporting rewarded by the capital market in China? Design/methodology/approach – The data of 3,012 list corporations in China securities are used and 1,015 CSR report quality scores (Rankins CSR Ratings) are hand-gathered from HEXUN (Web site) and utilized in the
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Annisa Helfie Syafila and Reni Oktavia. "Analisis Penerapan Konservatisme Akuntansi dalam Perspektif Positive Accounting Theory Pada Bank Umum Syariah di Indonesia." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 2, no. 2 (2023): 421–35. http://dx.doi.org/10.56799/ekoma.v2i2.1566.

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The objective of this research is to examine the implementation of accounting conservatism in the context of positive accounting theory, which includes the bonus plan, debt covenant, and political cost hypothesis. The study focused on 45 Islamic Bank Companies listed on Financial Services Authority (OJK) between 2017 and 2021, and the sample was chosen using purposive sampling based on specific criteria. The multiple regression technique was employed for analysis. The results indicate leverage and firm size have a positive effect on accounting conservatism, while capital intensity has a negati
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Effendi, Bahtiar. "Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure." Owner 8, no. 2 (2024): 1896–903. http://dx.doi.org/10.33395/owner.v8i2.2301.

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Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study
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Herianti, Eva, Amor Marundha, and Haryanto Haryanto. "An accounting review of regional and central budgeting dynamics in Indonesia." Journal of Infrastructure, Policy and Development 8, no. 8 (2024): 6355. http://dx.doi.org/10.24294/jipd.v8i8.6355.

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This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget imp
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Hoffman, James, Mark Hoelscher, and Ritch Sorenson. "Achieving Sustained Competitive Advantage: A Family Capital Theory." Family Business Review 19, no. 2 (2006): 135–45. http://dx.doi.org/10.1111/j.1741-6248.2006.00065.x.

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Although it has been long asserted that family businesses hold advantages over nonfamily businesses, to date, there have been very few theories developed as to exactly why family businesses hold competitive advantages over nonfamily businesses. This article introduces the concept of family capital and proposes that family capital has potential impact on business performance. Specifically, this article suggests that family businesses with high levels of family capital possibly do hold a sustained competitive advantage over family businesses with low levels of family capital and/or nonfamily bus
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Oussi, Rahma, and Wafi Chtourou. "Social capital dimensions and employee creativity: Does cognitive style matter?" Competitiveness Review: An International Business Journal 30, no. 1 (2020): 4–21. http://dx.doi.org/10.1108/cr-11-2019-0124.

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Purpose This study aims to investigate the theoretical limitations of the social network theory applied on employee creativity. Design/methodology/approach By combining the social network theory and componential model of creativity, this study studies the possible impact of social capital through its three dimensions (structural, relational and cognitive dimension) on individual creativity, to explore then the moderating effect of cognitive style as individual characteristic on the structural dimension of social capital such weak ties and employee creativity. Findings The results show that, on
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Mohd Waliuddin Mohd Razali. "Disclosure Level and Cost Equity: A Theoretical Framework." UNIMAS Review of Accounting and Finance 2, no. 1 (2019): 65–76. http://dx.doi.org/10.33736/uraf.1968.2019.

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Nowadays the users of financial reports are more demanding and requesting better information of a company’s performance. With the sophistication in the business environment, disclosure is becoming more important to business communities. The impact of information disclosure in the annual reports to the cost of equity capital is of significant interest to managers. This paper review literatures from many theoretical papers and empirical studies the effect information disclosure on cost equity capital. Many theories being discuss in this paper such as agency cost theory, signaling theory, capital
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Pan, Gary. "The Social Capital-Control Nexus: Lessons From Implementation of Accounting Control Systems in Two Chinese Organizations." International Journal of Accounting and Financial Reporting 8, no. 2 (2018): 236. http://dx.doi.org/10.5296/ijafr.v8i2.13134.

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One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between soci
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Dissertations / Theses on the topic "Impact on the theory of capital accounting"

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Петренко, Н. І. "Вплив сутності капіталу на теорію бухгалтерського обліку". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62123.

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Історично склалося так, що поняття капіталу є неоднозначним і має багато варіантів свого трактування. З точки зору економістів капітал розглядається як актив, і серед вчених, які досліджували даний об’єкт, найчастіше зустрічається його ототожнення з багатством, грошима, засобами виробництва, майном або ж з одним із факторів виробництва. Тоді як з облікової точки зору “капітал” розглядається як пасив, тобто як джерело утворення того активу, який мають на увазі економісти.
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Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of c
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Melendez, D. (Daniel). "The impact of intellectual capital on firm’s performance." Bachelor's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705061712.

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Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to in
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Rajab, Bassam. "Corporate risk disclosure : its determinants and its impact on the company's cost of equity capital." Thesis, Edinburgh Napier University, 2009. http://researchrepository.napier.ac.uk/Output/3744.

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Risk disclosure has received considerable interest and attention in recent times. The aim of this research is to examine risk information disclosure in annual reports with the aim of establishing trends. Further, this research empirically examines the influence of four firm factors on the level of risk disclosure in the annual reports. These factors are firm size, leverage, industry and US-dual listing. In addition, the research examines the association between risk disclosure and the company's cost of equity capital (and information asymmetry) after controlling for firm size and market beta.
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Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.

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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of fut
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Fernando, Guy D. "The impact of audit quality on cash incentive compensation and cost of capital." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available, full text:, 2007. http://wwwlib.umi.com/cr/syr/main.

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Rinkoff, Marci B. "The Impact of Mindfulness Based Interventions on the Psychological Capital of Leaders." Thesis, Pepperdine University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10604966.

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<p> This mixed method study examined the relative impact of virtual and classroom-based mindfulness training on the psychological capital (PsyCap) of leaders. The control group (n = 9) and the experimental group (n = 15) participated in an 8-week program and completed pre and post-assessments PsyCap levels. A virtual program was delivered to the control group. A classroom based program was delivered to the experimental group. The experimental group exhibited significant improvement in all four psychological traits which make up the PsyCap construct: efficacy, hope, resilience and optimism. The
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Lusch, Stephen John. "The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions." Diss., The University of Arizona, 2014. http://hdl.handle.net/10150/316892.

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This study addresses the question of whether the relation between investor-level taxes and a firm's capital structure decisions varies predictably with financial constraints. Using the setting of the 2003 reduction in individual tax rates for ordinary income, dividends, and capital gains, this study documents that constrained firms decrease their debt use in response to the 2003 tax cuts, while unconstrained firms increase their debt use over the same period. I find these effects are only evident among firms with relatively high individual ownership, which is the group of firms that theory sug
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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2009. https://dc.etsu.edu/etsu-works/2988.

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Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory
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Books on the topic "Impact on the theory of capital accounting"

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Choi, Frederick D. S. International accounting diversity: Does it impact market participants? National Bureau of Economic Research, 1991.

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1947-, Morse Dale, ed. Efficient capital markets and accounting: A critical analysis. 2nd ed. Prentice-Hall, 1986.

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Klein, Michael W. Capital account liberalization, institutional quality and economic growth: Theory and evidence. National Bureau of Economic Research, 2005.

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Klein, Michael W. Capital account liberalization, institutional quality, and economic growth: Theory and evidence. National Bureau of Economic Research, 2005.

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Voronina, Larisa. Financial accounting: theory and practice. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.

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The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation.&#x0D; The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, qu
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Benhabib, Jess. Externalities and growth accounting. National Bureau of Economic Research, 1989.

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Cooney, Kieran V. Sophisticated or naive: How efficient is the Irish equity market in it's interpretation of accounting numbers? University College Dublin, 1993.

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Buhayeu, Aliaksandr. Theory of income and capital and its application in practice: Accounting aspects, US GAAP, IFRS, & Belarus accounting instructions. Aliaksandr Buhayeu, 2012.

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Hartmann-Wendels, Thomas. Rechnungslegung der Unternehmen und Kapitalmarkt aus informationsökonomischer Sicht. Physica, 1991.

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Yŏnʼguwŏn, Hanʼguk Chibang Haengjŏng, ed. Kaebal iik hwansurŭl wihan sanjŏng pangbŏp. Hanʼguk Chibang Haengjŏng Yŏnʼguwŏn, 1988.

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Book chapters on the topic "Impact on the theory of capital accounting"

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Brusov, Peter, and Tatiana Filatova. "Modern Theory of Capital Cost and Capital Structure: Brusov-Filatova-Orekhova Theory (BFO Theory)." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-90847-7_10.

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Brusov, Peter, and Tatiana Filatova. "New Meaningful Effects in Modern Capital Structure Theory." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-90847-7_18.

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De Santis, Federica, and Paolo Esposito. "The Impact of Smart Technologies and Digitalization on Intellectual Capital." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80737-5_5.

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Koziol, Wojciech. "The Concept of Measurement and Reporting of Human Capital." In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_33.

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Bindseil, Ulrich, Marco Marrazzo, and Stephan Sauer. "The Impact of Central Bank Digital Currency on Central Bank Profitability, Risk Taking and Capital." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_9.

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Abstract With digital payments becoming more and more popular, many central banks are investigating the issuance of retail central bank digital currency (CBDC) as a new central bank monetary liability in addition to banknotes and commercial bank reserves. CBDC will have broadly the same central bank balance sheet and profit implications as the issuance of banknotes. While the decision to issue CBDC is often thought to likely increase the size of the central bank balance sheet, the net impact of digitalization on the central bank balance sheet size could also be negative, as CBDC’s design featu
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Gough, Mark. "The Impact of the Natural Capital and Biodiversity Crises on the Corporate and Investment Value Chain." In Extinction Governance, Finance and Accounting. Routledge, 2022. http://dx.doi.org/10.4324/9781003045557-33.

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Konukpay, Cenk. "The Impact of Artificial Intelligence on Social Rights." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-6327-0_11.

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Ekinci, Ramazan. "The Impact on Digitalization on Financial Sector Performance." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6811-8_6.

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Chanda Chiseni, Michael. "Theory and Previous Research." In The Economic Impact of Christian Missionaries in Zambia. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-65304-9_4.

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AbstractThis chapter delves into theories explaining Africa’s postcolonial economic development, with a focus on institutions, human capital, and the often-overlooked role of Christian missionaries. It explores how initial colonial setups, particularly missionary activities in education and healthcare, have lasting impacts on contemporary development. Through a concise examination of existing research, the chapter sets the stage for understanding the nuanced dynamics shaping Africa’s post-independence economic trajectory.
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Trequattrini, Raffaele, Fabio Nappo, Benedetta Cuozzo, and Alberto Manzari. "The Emerging of Enhanced Intellectual Capital: The Impact of Enabling Technologies on the Professional Football Clubs." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80737-5_7.

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Conference papers on the topic "Impact on the theory of capital accounting"

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Macdonald, Ruaridh, and Dharik S. Mallapragada. "Integrated Design and Scheduling Optimization of Multi-product processes � case study of Nuclear-Based Hydrogen and Electricity Co-Production." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.158610.

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Increasing wind and solar electricity generation in power systems increases temporal variability in electricity prices which incentivizes the development of flexible processes for electricity generation and electricity-based fuels/chemicals production. Here, we develop a computational framework for the integrated design and optimization of multi-product processes interacting with the grid under time-varying electricity prices. Our analysis focuses on the case study of nuclear-based hydrogen (H2) and electricity generation, involving nuclear power plants (NPP) producing high temperature heat an
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Giovanetti, Eli, and Kenneth Hall. "Minimum Loss Load and Twist Distributions for Coaxial Helicopter Rotors in Hover." In Vertical Flight Society 71st Annual Forum & Technology Display. The Vertical Flight Society, 2015. http://dx.doi.org/10.4050/f-0071-2015-10111.

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We present an approach for determining the optimal (minimum power) torque-balanced coaxial hovering rotor using Blade Element Momentum Theory including swirl. We quantify the effects of the swirl component of induced velocity on performance, optimal induced wash distribution, and optimal blade twist and chord. The optimization accounts for the presence of a finite number of blades using the Prandtl tip loss factor, the effect of profile drag using experimentally or computationally determined drag polars, and the mutual interference between the two rotors using an empirically determined influen
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Tutberidze, Gocha, and Gocha Ugulava. "Challenges and New Approaches to Measuring Human Capital." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.1.

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Human capital development is a product of complex and long-term integration of economic and social processes. Despite the variety of approaches in the economic literature regarding the processes of formation and use of human capital, the theoretical-methodological approaches used in the analysis of its impact on economic growth are imperfect, have many shortcomings, the obtained theoretical conclusions are not unequivocally supported by empirical data. In this regard, one of the most important problems of economic science is the development of theoretical and methodological approaches to analy
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Hotnogu, Marius, and Anatol Graur. "Evaluation of fixed assets received from funding (subsidies) or received free of charge." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.76.

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In Moldova, financial management and reporting are directly influenced by how entities record and evaluate assets obtained through subsidies. This process is regulated by national accounting standards, which provide guidelines for assessing and recording these assets. The significance of this topic lies in the proper management of assets to ensure financial transparency and compliance with tax regulations. Many organizations receive subsidies to acquire capital goods, and accurate accounting is essential for reflecting their financial position. The aim of this research is to examine the applic
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Sirbu, Madalina, and Nelea Chirilov. "Practical aspects of asset profitability analysis in decisionmaking." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.26.

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The efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a crucial role in improving economic and financial performance, impacting the company's ability to generate revenue, meet financial obligations, and maintain long-term viability. Return on Assets (ROA) is a key indicator of the efficiency of utilizing material and financial resources, reflecting the profit generated for each unit of invested capital. This metric provides a clear p
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Stojanović, Jovana, and Milica Đorđević. "Do Audit Opinions Affect Earnings Persistence?" In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.71.

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In the professional literature, the largest number of studies focus on examining and analyzing the content of auditors’ reports and their impact on the quality of financial statements, while a smaller number of authors examine the impact of audit opinions on earnings persistence. Since understanding the type of audit opinion undoubtedly allows investors to assess the quality of a company’s earnings and predict future cash flows, this paper investigates whether they react differently when making capital in- vestment decisions if the financial statements contain a modified opinion. By looking at
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Cheremnykh, Ekaterina, and Fabio Gori. "Exergy and Extended Exergy Cost Assessment of a Commercial Truck." In ASME 2010 International Mechanical Engineering Congress and Exposition. ASMEDC, 2010. http://dx.doi.org/10.1115/imece2010-37860.

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To gain a clearer understanding of the overall economic and environmental impact of the manufacturing process of a single vehicle, including its operational phase, it is useful to examine the process in a life-cycle perspective and with an exergy approach.. The method of Extended Exergy Accounting (EEA) has already provided reliable results both for the assessment of entire countries and for the analysis of specific industrial sectors. National transportation sectors, generally reputed inefficient, have been the subject of a series of energy and exergy efficiency studies, though so far the pha
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Pessanha Barreto, Iury, and Saulo Jardim de Araujo. "Financial Analysis: A Study on the Liquidity and Indebtedness of Brazilian Companies Listed on the Bovespa Index in the Period of Social Isolation Caused by Covid-19." In 7th International Congress on Scientific Knowledge. Perspectivas Online: Humanas e Sociais Aplicadas, 2021. http://dx.doi.org/10.25242/8876113220212362.

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The present work aimed to carry out a study on the variation of liquidity and indebtedness of companies listed on the Bovespa Index of B3, for the four quarters of 2020, a period in which the world economy went through instabilities and imbalances due to the pandemic of Covid-19. Financial management is essential for companies, as without it managers can make inefficient decisions, which can negatively impact the company and its finances. The absence of good financial management can cause negative impacts on the company, especially in times of crisis, such as the period of the first year of th
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Chen, Hsiang-Lan. "The Impact of Board Capital on R&D Investment." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af37.

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McCumber, William R., Huan Qiu, and Md Shariful Islam. "The international effect of CEO social capital on the value relevance of accounting metrics." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp6.

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We investigate the effect of chief executive officer (CEO) social capital, proxied by the CEO network centrality, on the value relevance of accounting metrics for non-US firms, and the roles country-level governance attributes play during the valuation process. We find a strong positive relation between CEO social capital and the value relevance of book equity but a strong negative relation between CEO social capital and the value relevance of earning metrics. Further analysis shows that the results are robust with the use of different regression models, and that strong country-level governanc
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Reports on the topic "Impact on the theory of capital accounting"

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Rodríguez Chamussy, Lourdes. Local Electoral Rewards from Centralized Social Programs: Are Mayors Getting the Credit? Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011674.

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This paper uses variation in the timing of the Mexican antipoverty program's introduction across municipalities to identify its impact on the share of votes for the local incumbent party. Evidence is found that voters reward the mayor's party for the central benefit to their constituencies, accounting on average for 2.8 additional percentage points in the share of votes for the mayor's party. The analysis of party alignment shows that this electoral effect cannot be explained as a reward for the federal incumbent in local elections. Alternative explanations are examined, and it is shown that t
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Coavas Blanquicet, Sami Gabriel, and Celene Romero Haddad. Theory of demand. Ediciones Universidad Cooperativa de Colombia, 2023. http://dx.doi.org/10.16925/gcnc.51.

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Due to its simplicity, this lecture note is intended to be a source of introductory reference for students of the faculty of administrative, accounting and related sciences on one of the elements that make up the markets: the demand. It shows the definitions and types of demand, the law of demand, graphic and mathematical analysis. This is done through simple examples that link the theoretical-practical and its impact on markets. The theory of demand serves as a fundamental pillar in the field of Economics, aiming to comprehend and predict consumer behavior patterns. This document introduces i
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Ianchovichina, Elena, Robert McDougall, and Thomas Hertel. China in 2005 Revisited: The Implications of International Capital Mobility. GTAP Working Paper, 2000. http://dx.doi.org/10.21642/gtap.wp12.

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This paper revisits the analysis of the implications of China's economic growth on her trading partners presented in Arndt et al. (1997) using a dynamic, applied general equilibrium model that features international capital mobility. We find that accounting for the impact of China's growth on international capital markets reverses some of the findings in the paper by Arndt et al. In particular, net creditor regions lose while net debtor regions benefit from an economic slowdown in China due to the resulting decline in the cost of capital. Our analysis also reveals the importance of capital acc
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Gurgel, Angelo, Gilbert Metcalf, and John Reilly. Comparing Tax Rates Using OECD and GTAP6 Data. GTAP Research Memoranda, 2006. http://dx.doi.org/10.21642/gtap.rm07.

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In prior research, Babiker, Metcalf, and Reilly (2003) computed capital and labor tax rates to augment GTAP 4 data that did not comprehensively cover taxes. Recently, we updated these tax rates to 2001 to match the GTAP 6 base year. We realize there was an attempt to improve representation of taxes in GTAP 6, but as admitted by GTAP this was as yet incomplete. For those who might require a more complete tax accounting we have followed an approach that has the benefit of, at least in the aggregate, reconciliation with widely available tax receipt data. This note compares the tax rates derived f
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Thoma, David. Landscape phenology, vegetation condition, and relations with climate at Capitol Reef National Park, 2000–2019. Edited by Alice Wondrak Biel. National Park Service, 2023. http://dx.doi.org/10.36967/2297289.

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Quantitatively linking satellite observations of vegetation condition and climate data over time provides insight to climate influences on primary production, phenology (timing of growth), and sensitivity of vegetation to weather and longer-term patterns of weather referred to as climate. This in turn provides a basis for understanding potential climate impacts to vegetation—and the potential to anticipate cascading ecological effects, such as impacts to forage, habitat, fire potential, and erosion, as climate changes in the future. This report provides baseline information about vegetation pr
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Williams, Teshanee, Jamie McCall, Natalie Prochaska, and Tamra Thetford. How Community Development Financial Institutions (CDFIs) are shaped by Funders through Data Collection, Impact Measurement, and Evaluation. Carolina Small Business Development Fund, 2022. http://dx.doi.org/10.46712/cdfi.evaluation.pressures.

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Community Development Financial Institutions (CDFIs) are grassroots organizations that provide equitable access to financial capital. While a robust body of evidence supports the ability of CDFIs to promote holistic and sustainable development, attempts to systematically evaluate the industry have yielded disparate and often confounding results. We apply an institutional theory lens to examine challenges to meaningful data collection, impact measurement, and program evaluation. Our data show how regulators, major funders, and third-party rating organizations have applied indirect and direct pr
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Cimene, Dr Francis Thaise A. Emerging Technological Trends and Business Process Management: Preparing the Philippines for the Future. Asian Productivity Organization, 2024. https://doi.org/10.61145/dktv2301.

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The Philippine IT-BPM sector plays a vital role in driving economic growth and global competitiveness. This mini-report highlights how emerging technologies such as cloud computing, IoT, and big data analytics are transforming traditional business processes. Grounded in endogenous growth theory, the report emphasizes the impact of innovation and human capital on productivity. Policy recommendations are provided to bolster the nation’s position as a leading outsourcing hub and prepare for future technological advancements.
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Ahmad, Ehtisham, and Hernán Viscarra Andrade. Public Investment for Sustainable Development in Chile: Building on the National Investment System. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007022.

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The Chilean National Investment System (Sistema Nacional de Inversiones, or SNI), is a model of consistent and transparent investment appraisal. However, the investment outcomes have exacerbated spatial and interpersonal inequalities, increasing informality, congestion, and pollution in metropolitan areas. This paper argues that the project selection methods used do not account for inequality aversion, congestion, and externalities. The manner in which funds are allocated to regions also has an impact on the outcomes. Using a generalization of the theory of reform and shadow prices by Drèze an
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de Leon, Mark Jerome, Chirbet Ayunon, Maria Benita Balagan, and Kristinne Joyce Lara. Strengthening Tertiary Enrollment through Financial Aid: Insights from a Survey in Cagayan Valley. Philippine Institute for Development Studies, 2025. https://doi.org/10.62986/dp2025.11.

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This study examines how financial aid shapes post-secondary enrollment and persistence among senior high school graduates, challenging assumptions in traditional human capital theory. While the theory posits that reducing financial barriers increases participation, findings suggest a more complex process. Drawing on survey data from the Batch 2024 graduates in Cagayan Valley, the study traces student trajectories across three points: college application (Wave 1), first-semester enrollment (Wave 2), and second-semester persistence (Wave 3). Guided by St. John’s (1992) framework, the analysis em
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Generalao, Ian Nicole, Jennylyn Balaoro, Pauline Joy Lorenzo, and John Paolo Rivera. Examining the Effects of Technical Vocational Education and Training (TVET) on Employment Outcomes in the Philippines. Philippine Institute for Development Studies, 2025. https://doi.org/10.62986/dp2025.08.

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Human capital theory suggests that accumulating skills through training leads to higher productivity and better employment outcomes. However, empirical evidence, including data from the Philippines, shows mixed and limited results regarding the impact of technical and vocational education and training (TVET). Using labor force and graduate tracer surveys, this study examined whether pursuing TVET improves labor force participation (LFP), employment, and job quality, while considering variations across education levels and program characteristics by applying probabilistic regression and treatme
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