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001-es BibID:BIBFORM076877
Első szerző:Rafinda, Ascaryan (financial behaviour)
Cím:The trend and variation of intellectual capital disclosure at bank industries in Europe / Ascaryan Rafinda, Bambang Agus, Pramuka Poppy Dian Indira Kusuma
Dátum:2013
ISSN:2087-3735 2088-785X
Megjegyzések:This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measure variation on the volume of IC disclosure on the annual report of banks that operate in Europe. It uses purposive sampling method, consisting of 6 banks with highest rank of market value in different countries in Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo (Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzed using trend least square to identify the trend of IC disclosure. ANOVA test was employed to measure the differences in the volume of IC disclosure among banks. The result of this study revealed that 5 of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there are variations on external and human capital disclosure among 6 banks while otherwise for internal capital disclosure. The result implied that a global standard which is principle-based in nature cause variations in the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntary reporting to minimize the variation on the format and content of the report and to eventually diminish asymmetry information between agent and principal.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Intellectual Capital
Internal Capital
External Capital
Human Capital
Disclosure
Variation
Trend
Megjelenés:Journal of Economics, Business, and Accountancy Ventura. - 16 : 1 (2013), p. 105-118. -
További szerzők:Agus Pramuka, Bambang Indira Kusuma, Poppy Dian
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001-es BibID:BIBFORM076865
Első szerző:Rafinda, Ascaryan (financial behaviour)
Cím:Does an ethic matter to predict misreporting behavior? / Ascaryan Rafinda, Triani Arofah, Rasyid Mei Mustafa, Halomoan Ompusunggu
Dátum:2015
ISSN:2087-3735 2088-785X
Megjegyzések:This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behaviour. Those studies concluded that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behaviour. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 ? 1 between the subjects where the manipulation is by the positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. The difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behaviour of employees, the company can focus on situational factors rather than individual moral.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Moral Reasoning
Situational Factors
Intention to Fraud Reporting
Experimental Design
Megjelenés:Journal of Economics, Business, and Accountancy Ventura. - 18 : 1 (2015), p. 133-144. -
További szerzők:Arofah, Triani Mustafa, Rasyid Mei Ompusunggu, Halomoan
Internet cím:Szerző által megadott URL
DOI
Intézményi repozitóriumban (DEA) tárolt változat
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