Journal articles: 'Expense management'

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Bychkova, Gul'fira. "COMMERCIAL EXPENSE MANAGEMENT TOOLS." Modern Technologies and Scientific and Technological Progress 1, no. 1 (May 17, 2021): 307–8. http://dx.doi.org/10.36629/2686-9896-2021-1-1-307-308.

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Bosserman, Linda D. "Telephone management: a reimbursable expense?" Community Oncology 4, no. 5 (May 2007): 354. http://dx.doi.org/10.1016/s1548-5315(11)70131-0.

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Benbow, Maureen. "The expense of exudate management." British Journal of Nursing 24, Sup15 (August 12, 2015): S8. http://dx.doi.org/10.12968/bjon.2015.24.sup15.s8.

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Miller, Stephanie Monteiro. "Nonprofit expense management and the zero-profit threshold." Pacific Accounting Review 33, no. 4 (July 16, 2021): 397–416. http://dx.doi.org/10.1108/par-04-2020-0043.

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Purpose In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well. Design/methodology/approach The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold. Findings This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold. Research limitations/implications This suggests managers are motivated by desire to reach the zero-profit threshold rather than to improve firms’ economic situations, as the propensity to cut expenses is lower when the threshold is out of reach. Social implications Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior. Originality/value These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage earnings.

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Xue, Shuang, and Yun Hong. "Earnings management, corporate governance and expense stickiness." China Journal of Accounting Research 9, no. 1 (March 2016): 41–58. http://dx.doi.org/10.1016/j.cjar.2015.02.001.

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Efendi, Jap, Li-Chin Jennifer Ho, Jeffrey J. Tsay, and Yu Zhang. "Stock option expense management after SFAS 123R." Review of Accounting and Finance 13, no. 3 (August 5, 2014): 210–31. http://dx.doi.org/10.1108/raf-05-2012-0049.

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Purpose – The purpose of this paper is to examine whether firms manage the total value of stock option grants downward after the implementation of Statement of Financial Accounting Standards (SFAS) 123R to reduce their reported option expenses. Design/methodology/approach – All Standard & Poor’s (S&P) 1500 firms with available stock option data in 2004 and 2006 are included in the analysis. The authors analyze if the total value of options granted, the per share fair value of options granted, the number of options granted as well as each individual input assumption have changed from the pre-SFAS 123R (i.e. 2004) to the post-SFAS 123R (i.e. 2006) period. We compare post-SFAS123R option pricing assumptions and per share fair value of options granted with their respective expected values to verify the results. We also analyze whether SFAS 123R has differential effects on firms which chose to disclose option expense only in footnotes (“disclosing firms”) versus firms which voluntarily recognized option expense (“recognizing firms”) prior to SFAS 123R. Findings – The results show that after SFAS 123R, the total fair value of stock options granted for disclosing firms declined significantly. The decrease appears to result from managerial discretion over volatility and dividend yield assumptions as well as the reduction in the number of options granted. The evidence suggests that firms engage in not only assumption-based manipulations but also real activities to lower reported stock option expenses. It was also found that disclosing firms lower the total fair value of stock options granted to a greater extent than recognizing firms. Originality/value – This study adds to prior literature that examines the opportunistic incentives for managers to use discretion in reporting stock option expenses. This study contributes to the earnings management literature by providing another example of manipulating earnings through real activities. Finally, our study should be of interest to regulators and investors.

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Hardwick, Philip. "Building Society Management Expense Functions, 1984–89." Service Industries Journal 12, no. 3 (July 1992): 340–48. http://dx.doi.org/10.1080/02642069200000043.

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Zhang, Xu Bei. "The Discussion of Precise Depreciation Management in China." Advanced Materials Research 926-930 (May 2014): 4024–27. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4024.

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This paper proceeds as follows. Depreciation expense, which will directly relate to the size of the product costs, profits and taxes, is being widely concerned. A great number of people are particularly interested in the accurate depreciation of the costs of fixed assets. Different kinds of fixed assets bring economic benefits for the enterprise in completely different ways so that they should adopt different depreciation methods. The Enterprise Accounting Standards of China stipulated that if the companies increase fixed assets during the month, there will be no depreciation expense this month. But I disagree with this rule which violates the requirement of accounting the quality of information in reliability and authenticity. We should accurately calculate the depreciation expenses by the time, since then the depreciation expense can be accurate to a day. Strengthening the depreciation of fixed assets to precise management is imperative. Precise depreciation management not only helps to control the cost strictly, but also can strengthen management and promote the enterprise to develop sustainably.

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Harris, Erica E., Ryan D. Leece, and Daniel G. Neely. "Nonprofit lobby expense reporting." Journal of Public Budgeting, Accounting & Financial Management 29, no. 4 (March 1, 2017): 522–53. http://dx.doi.org/10.1108/jpbafm-29-04-2017-b004.

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AbstractWe investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., making an H-election) (2) whether lobbying activities are directly related to the mission of the nonprofit (i.e., program related) (3) whether an affiliate nonprofit lobbies on behalf of a nonprofit. Results indicate lobbying choices are associated with the amount of lobbying reported and the amount of contributions received. Additionally, our results provide some evidence that nonprofit lobbying choices allowed under the IRC are underutilized.

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Cheong, Eun-Hui, and Yong-Sang Woo. "The effect of tax avoidance on discretionary expenses: evidence from Korea." Investment Management and Financial Innovations 13, no. 1 (March 4, 2016): 24–31. http://dx.doi.org/10.21511/imfi.13(1).2016.02.

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This study investigates the relation between tax avoidance and discretionary expenses. The object of this study is to present the empirical evidence on whether additional cash from tax avoidance is used on discretionary expenses. Tax avoidance is estimated using the model suggested by Desai and Dharmapala (2006). Discretionary expenses are estimated using the index suggested by Roychowdhury (2006), which are selling and administrative expenses except taxes and dues, depreciation expenses, amortization expenses, rent expenses and insurance expenses because the management cannot manage these expenses discretionarily. Research expense and ordinary development expense are included in discretionary expenses. The empirical results of this study are as follows. First, tax avoidance is positively associated with discretionary expenses. This result means that the management spends additional cash from tax avoidance on discretionary expenses. Second, the ownership percentage of foreign investors weakens the positive relation between tax avoidance and discretionary expenses. This result suggests that foreign investors monitor the management’s discretionary decision effectively. Third, the positive relation between tax avoidance and discretionary expenses is weakened as the ownership percentage of a major stockholder increases

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Han Man Yong and 이용택. "Principle of Matching Revenue-Expense and Earning Management." International Business Education Review 11, no. 4 (December 2014): 219–48. http://dx.doi.org/10.17092/jibr.2014.11.4.219.

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Harris, Bill. "Supply chain concepts applied to organizational expense management." National Productivity Review 18, no. 2 (March 1999): 53–58. http://dx.doi.org/10.1002/npr.4040180210.

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Fletcher, Wayne L. "Expense Management Strategies Within Financially Successful Christian Universities." Christian Higher Education 14, no. 4 (July 2015): 212–28. http://dx.doi.org/10.1080/15363759.2015.1049754.

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Chinloy, Peter, and Eric Maribojoc. "Expense and Rent Strategies in Real Estate Management." Journal of Real Estate Research 15, no. 3 (January 1, 1998): 267–82. http://dx.doi.org/10.1080/10835547.1998.12090930.

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İzmitligil, Hasan, and Hanife Apaydn Özkan. "A home energy management system." Transactions of the Institute of Measurement and Control 40, no. 8 (February 1, 2018): 2498–508. http://dx.doi.org/10.1177/0142331217741537.

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In this study, an offline home energy management system that reduces electricity expense and peak demand without deteriorating residents’ contentment is considered. The main goal is to improve the system in the sense of reducing electricity expense, via interfering with appliances by means of interrupting as well as shifting their operation; and keeping up with the benefits of the newest technology, via plug-in hybrid electrical vehicle integration. The proposed offline home energy management system (OF-HEM) consists of smart electrical appliances, power resources (photovoltaic system, grid, backup battery), main controller, communication network and plug-in hybrid electrical vehicle. The main controller manages the power resources, appliances and plug-in hybrid electrical vehicle based on the solution of a mixed integer linear program with defined smart and energy-efficient operation constraints related to the smart appliances and power sources for data collected at the beginning of the day from the power resources and residents’ preferences. Conducted case studies demonstrate that OF-HEM significantly reduces electricity expenses and high peak demand.

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Hananto, Hari. "PENGARUH EARNINGS MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP EXPENSE STICKINESS." Ultimaccounting : Jurnal Ilmu Akuntansi 13, no. 1 (June 30, 2021): 92–108. http://dx.doi.org/10.31937/akuntansi.v13i1.1982.

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Abstract—Expense stickiness is the thickness of the charge showed a response asymmetric load behavior towards a change in activity, ie when the activity decreases the burden will decline more slowly than when the activity increases. If a company's activity has decreased but also followed the rapid decline in the cost, also has been called Decrease expense stickiness, researchers predict there are motivation of management to manage earnings. The existence of good corporate governance, that with good corporate governance activities of companies that declined to follow a decreasing cost also for their efficiency on costs. It was concluded that good corporate governance also affects decreasing expense stickiness, although not as strong earnings management.The purpose of this study was to examine the pattern of expense stickiness whether companies in Indonesia tend to earnings management or good corporate governance to increase corporate profits. The population used in this study are all non-financial entities listed on the Indonesia Stock Exchange (BEI) in the period 2014-2015. To see the effect of earnings management to use variable expense stickiness total log administration and operational expense (SGA). As for the influence of good corporate governance to use variable expense stickiness total log administration and operational expense (SGA) or the FACT which is a variable of good corporate governance.The results of this study found that companies using earnings management do not lower the expense stickiness. This shows that company management directs the achievement of performance through real activities management rather than just accrual recognition of performance. As for good corporate governance tends to decrease the stickiness expense, prove that GCG is able to oversee management activities in managing the company. Asymmetric/ opportunistic management actions can be reduced through the effectiveness of the GCG mechanism. Keywords: Corporate Governance; Earnings Management; Expense Stickiness.

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Thomas, Jacob, and Frank Zhang. "Valuation of tax expense." Review of Accounting Studies 19, no. 4 (December 27, 2013): 1436–67. http://dx.doi.org/10.1007/s11142-013-9274-3.

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Finkin, Eugene F. "Expense Control in Sales and Marketing." Journal of Business Strategy 9, no. 3 (March 1988): 52–55. http://dx.doi.org/10.1108/eb039229.

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Phillips, John, Morton Pincus, and Sonja Olhoft Rego. "Earnings Management: New Evidence Based on Deferred Tax Expense." Accounting Review 78, no. 2 (April 1, 2003): 491–521. http://dx.doi.org/10.2308/accr.2003.78.2.491.

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We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and assuming managers exploit such discretion to manage income upward primarily in ways that do not affect current taxable income, then such earnings management will generate book-tax differences that increase deferred tax expense. Our results provide evidence consistent with deferred tax expense generally being incrementally useful beyond total accruals and abnormal accruals derived from two Jones-type models in detecting earnings management to avoid an earnings decline and to avoid a loss. Only total accruals is incrementally useful in detecting earnings management to meet analysts' earnings forecasts. Deferred tax expense is more accurate than the accrual measures in classifying firm-years as successfully avoiding a loss, whereas no one measure is more accurate in classifying firm-years as avoiding an earnings decline or meeting analysts' forecasts.

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Glambosky, Mina, Kimberly Gleason, Chun Lee, and Maryna Murdock. "The low fee entry strategy and first mover advantage in the ETF market." Investment Management and Financial Innovations 16, no. 2 (June 20, 2019): 281–94. http://dx.doi.org/10.21511/imfi.16(2).2019.24.

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Academic literature struggles to explain investors’ attitude towards fees and expenses charged by mutual funds. In general, investors have been found to exhibit a puzzling lack of interest in this non-trivial component of their total return, raising questions of rationality of real-world investor behavior. An emergence of exchange-traded funds (ETFs), their rapid proliferation in the past decades and distinct features, such as more simple expense structure, present a valuable opportunity to contribute to the debate surrounding the pricing of funds. To better understand the expense policy/fund flows dynamics, the authors first test a conjecture that later entrants in the ETF markets face a disadvantage in competition for fund flows. Then, they test whether competitive pressure can be successfully overcome by lowering expenses charged to ETF investors. The results suggest that, though it is not necessary to be a first entrant in a fund category to enjoy competitive advantage, an earlier market entry is beneficial for attracting fund flows. It is also found that later entrants’ to the ETF market successfully use the strategy of reducing their expense ratios. Firms with lower net expense ratios obtain greater investment, as evidenced by greater capitalization and market share, supporting our intuition that investors may acknowledge the merits of low-cost ETFs.

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Ancell, Deborah. "AIRLINE PHILANTHROPY – INVESTMENT OR EXPENSE?" Journal of Air Transport Studies 10, no. 1 (January 1, 2019): 39–69. http://dx.doi.org/10.38008/jats.v10i1.16.

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Airlines are corporately socially and environmentally responsible (CSER). Unlike predecessor ‘CSR’, CSER acknowledges the importance of the environment. CSER-managed airlines obey the law, service customers safely, manage employees fairly, reward owners appropriately, pay suppliers promptly and mitigate environmental impacts. Unlike philanthropy (i.e. CSERplus), airlines’ CSER-management is underpinned by economics – the optimal allocation of resources. External pressures push airlines to go beyond economically-viable, strategic investments to make philanthropic donations which are voluntary, discretionary contributions purportedly to further their interests. If the CSERplus philanthropic contributions are non-strategic they could increase costs without any benefit. Husted and Salazar (2006) determined three motivations for corporate entities to engage in strategic CSERplus (philanthropic) activities: either to (a) prevent unfavourable government intervention (b) create product differentiation to increase sales or (c) trigger cost reductions. Content and theme analysis of the top 10 airlines’ CSER reports indicated that none of the three motivations applied to their philanthropic contributions. Philanthropy appeared to support the altruistic or egoistic interests of managers rather than the airlines. There were no success measures. In fact, philanthropic donations appeared to increase costs at a time when many airlines were reducing services and products to remain competitive. The conclusion is that airline philanthropy is an expense rather than an investment. This paper contributes to the paucity of current literature on philanthropic motivations and airline CSER management.

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YAMASHITA, Mitsuhiro, Syo ANDO, and Takuro YOSHIDA. "A STUDY ON FACILITY MANAGEMENT EXPENSE ON ENGINEERING UNIVERSITY." Journal of Architecture and Planning (Transactions of AIJ) 76, no. 660 (2011): 439–46. http://dx.doi.org/10.3130/aija.76.439.

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Harris, Bill. "Pipeline inventory: The missing factor in organizational expense management." National Productivity Review 18, no. 3 (June 1999): 33–38. http://dx.doi.org/10.1002/npr.4040180306.

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Fawzi Shubita, Mohammad. "Specification of the relationship between the sales expenses and the sales in Jordanian companies." Innovative Marketing 15, no. 4 (December 5, 2019): 57–65. http://dx.doi.org/10.21511/im.15(4).2019.05.

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Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could not explain changes in sales revenue in Jordanian companies; there was a significant relationship between sales expense changes and sales revenues, with sales expense changes having incremental information content over sales expense levels in explaining sales revenues. There was also no significant relationship between sales expense levels, sales expense changes, and sales revenues. The study suggests that future researches should be made in order to obtain business-oriented and specific information on how the decisions affect sales behavior. Overall, the study findings enhance our understanding about companies’ cost behavior and provide useful insights into financial and management accounting literature.

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Abernathy, John L., Brooke Beyer, Andrew D. Gross, and Eric T. Rapley. "Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification." Journal of the American Taxation Association 39, no. 1 (April 1, 2017): 45–66. http://dx.doi.org/10.2308/atax-51542.

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ABSTRACT Financial Accounting Standards Board Interpretation No. 48 (FIN 48, FASB 2006) allows discretion regarding the income statement classification of interest and penalty expenses for unrecognized tax benefits (UTBs). We investigate whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users. We find firms that engage in tax avoidance activities, measured by effective tax rates (ETRs) and involvement in tax disputes, are more likely to include interest and penalties in tax expense. We also find that interest and penalties are more likely to be classified as tax expense when CEO compensation is more sensitive to pre-tax income. Finally, we find that UTB interest and penalty expense classification is associated with analysts' ETR forecast accuracy, which suggests there is a potential unintended consequence related to decision usefulness of FIN 48 reporting due to expense classification discretion.

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Berman, Kenneth, Gregory Larkin, Phil V. Giglio, Erica Berthou, Michael P. Harrell, Jordan C. Murray, Jaime D. Schechter, and Geoffrey Kittredge. "Expense allocation: the SEC brings down the hammer." Journal of Investment Compliance 16, no. 1 (May 5, 2015): 66–68. http://dx.doi.org/10.1108/joic-01-2015-0005.

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Purpose – Describe an important recent enforcement action by the Securities and Exchange Commission (SEC) regarding expense allocations by private equity funds. Design/methodology/approach – Discusses a recent enforcement action by the SEC regarding a registered investment adviser’s handling of expense allocation with respect to two private fund clients and certain of their underlying portfolio companies. Findings – The settlement and sanctions are noteworthy because: (i) there was no suggestion that the misallocations of expenses were designed to systematically favor one private fund client over the other, that the manager benefited from such misallocations, or that the failure to allocate expenses in accordance with the policy had been deliberate and (ii) while not stated explicitly, it appears likely that a significant portion of the disgorgement related to misallocations that occurred before the manager was a registered investment adviser. Practical implications – Registered investment advisers should ensure that they and their portfolio companies have written policies in place designed to fairly allocate all expenses among all entities that benefit from the activities driving such expenses and that none of the sponsor’s clients are directly or indirectly benefited or harmed from allocation policies at the portfolio company level. Originality/value – Description of a noteworthy SEC enforcement action regarding expense allocation and practical guidance from investment management lawyers to remind private equity sponsors to ensure that they have adopted and implemented expense allocation policies.

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Arvey, Richard. "Setting Expense Standards: Service Industry Applications." Journal of Applied Business Research (JABR) 6, no. 2 (October 24, 2011): 1. http://dx.doi.org/10.19030/jabr.v6i2.6298.

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Regression analysis is a low cost way of setting expense standards in service firms with multiple branches. The resultant standards can be used of revaluating efficiency, performance, and personnel. The purposes, applications, techniques, and limitations of regression analysis are explained. The article is based on the authors experience at a large bank.

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Lieberman, Samuel, and John T. Araneo. "The SEC turns up the heat on private equity expense allocations." Journal of Investment Compliance 17, no. 2 (July 4, 2016): 35–38. http://dx.doi.org/10.1108/joic-05-2016-0024.

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Purpose To discuss the US Securities and Exchange Commission’s (“SEC’s”) increasing focus on disclosure and conflict-of-interest problems arising from how private equity fund (“PE Fund”) managers allocate expenses between management and fund investors. Design/methodology/approach This article summarizes the background of this focus on expense allocations and, drawing from the recent SEC enforcement actions focused on this issue, and identifies the types of both expenses and disclosures that have caught SEC attention. Findings After spending the first two or three years post Dodd-Frank raising awareness of these issues, the SEC has begun to impose large fines over expense-allocation conflicts and disclosure issues. Practical implications It is imperative for PE Fund managers to retain counsel to review their fund offering documents, expense allocation practices, and compliance programs to ensure consistency with the SEC’s recent decisions on these issues. Originality/value Practical guidance from experienced financial services lawyers.

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Zayed, Tarek M., and Ibrahim A. Nosair. "Cost management for concrete batch plant using stochastic mathematical models." Canadian Journal of Civil Engineering 33, no. 8 (August 1, 2006): 1065–74. http://dx.doi.org/10.1139/l06-051.

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Assessing productivity, cost, and delays are essential to manage any construction operation, particularly the concrete batch plant (CBP) operation. This paper focuses on assessing the above-mentioned items for the CBP using stochastic mathematical models. It aims at (i) identifying the potential sources of delay in the CBP operation; (ii) assessing their influence on production, efficiency, time, and cost; and (iii) determining each factor share in inflating the CBP concrete unit expense. Stochastic mathematical models were designed to accomplish the aforementioned objectives. Data were collected from five CBP sites in Indiana, USA, to implement and verify the designed models. Results show that delays due to management conditions have the highest probability of occurrence (0.43), expected value of delay percent (62.54% out of total delays), and relative delay percent. The expected value of efficiency for all plants is 86.53%; however, the average total expense is US$15.56/m3 (all currency are in US$). In addition, the expected value of effective expenses (EE) is $18.03/m3, resulting in extra expenses (XE) of $2.47/m3. This research is relevant to both industry practitioners and researchers. It develops models to determine the effect of delays on concrete unit cost. They are also beneficial to the CBP management.Key words: concrete batch plant, delays, management conditions, cost models, cost management, stochastic mathematical models.

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Pavel, Simek, Vanek Jiri, Stoces Michal, Jarolimek Jan, and Pavlik Jan. "Mobile accessibility expense analysis of the agrarian WWW portal." Agricultural Economics (Zemědělská ekonomika) 63, No. 5 (May 9, 2017): 197–203. http://dx.doi.org/10.17221/313/2015-agricecon.

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The article analyses the potential expenditures that would be required in order to make the agrarian web information source (the areas of agriculture, food industry, forestry, water management) accessible from the mobile devices. The following approaches were analysed: creating of the responsive layout for mobile web browsers, creating a native application for the Android platform, and creating three native applications in the cross platform environment for the Android, iOS and Windows Phone. The experimental evaluation was performed using the Agrarian WWW portal AGRIS (www.agris.cz), which is one of the most visited online information source in the Czech Republic for covering the areas of agriculture, regional, and countryside development.

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Lisic, Ling Lei. "Auditor-Provided Tax Services and Earnings Management in Tax Expense." Journal of Accounting, Auditing & Finance 29, no. 3 (June 9, 2014): 340–66. http://dx.doi.org/10.1177/0148558x14536046.

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Dor, Avi, Sarah Duffy, and Herbert Wong. "Expense Preference Behavior and Contract‐Management: Evidence from U.S. Hospitals." Southern Economic Journal 64, no. 2 (October 1997): 542–54. http://dx.doi.org/10.1002/j.2325-8012.1997.tb00072.x.

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Amanda, Felicia, and Meiriska Febrianti. "Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba." Jurnal ULTIMA Accounting 7, no. 1 (June 1, 2015): 70–86. http://dx.doi.org/10.31937/akuntansi.v7i1.83.

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The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.

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Laitinen, Erkki Kalervo. "Implied expense theory in financial reporting: a steady-state approach." Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 49–83. http://dx.doi.org/10.1108/jfra-05-2016-0032.

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Purpose The purpose of this study is to use a steady-state model structure to investigate earnings management (EM) theoretically in the context of different expense theories. Empirically, the objective is to apply the theoretical model to investigate the implicit choice of expense theories for reporting expenses. The study aims to present a new approach to analyze EM. Design/methodology/approach The study makes use of ten-year time-series data originally from 1,015 Finnish public and private firms to estimate the parameters of the steady-state model, and to investigate which expense theories the firms implicitly follow in financial reporting. The parameters are estimated using the restricted least squares regression method. The final sample included data from 631 firms fulfilling restrictions for the consistency of estimates. Findings The paper provides empirical insights about expense theories that Finnish firms implicitly follow in financial reporting. Evidence shows that the reporting of expenses mainly follows the units-of-revenue and the rate-of-return theories. Only a small number of firms follow the interest expense theory. Research limitations/implications The study is based on a steady-state approach, and therefore, the research results may lack generalizability as only 62% of the original sample firms obtained consistent estimates. Therefore, researchers are encouraged to use more general models for further theoretical and empirical work. Practical implications The paper includes implications for a new approach to EM. It also gives implications how to analyze different expense theories in the context of EM both theoretically and empirically. Originality/value This paper develops a new approach to investigate EM.

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Timuriana, Tiara, and Rezwan Rizki Muhamad. "PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 12–20. http://dx.doi.org/10.34204/jiafe.v1i2.512.

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The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management

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Chiang, Kevin, Zhenhua Rui, Craig Wisen, and Xiyu Thomas Zhou. "The Strategic Setting Of Real Estate Mutual Fund Expense Ratios." Journal of Applied Business Research (JABR) 29, no. 6 (October 29, 2013): 1641. http://dx.doi.org/10.19030/jabr.v29i6.8203.

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Real estate mutual fund expense ratios are analyzed using panel data comprising 1,130 observations. The results show that expense ratio is inversely related to share class assets, fund family size, and fund age. Conversely, the expense ratio is positively related to larger funds and fund families with superior performance. This result is interesting because individual fund classes with favorable performance are associated with lower expense ratios. The results are robust to common estimation methodologies.

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ROCKY ALFIAN BUNACA and NURDAYADI. "THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY." Jurnal Bisnis dan Akuntansi 21, no. 2 (December 11, 2019): 215–36. http://dx.doi.org/10.34208/jba.v21i2.625.

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The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.

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Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (May 30, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.

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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between the expenses under the accounting laws and the expenses according to the tax law is a necessary requirement for any manager so that they can foresee the legal consequences when choosing appropriate behavior. The article, on the basis of presenting and listing the difference of expenses in the accounting law and tax law, has given a number of recommendations to suit the expense, helping businesses of all economic sectors more convenient when incurred transactions related to expenses in the process of operation, thereby creating equality among businesses and stimulating economic development.

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Dor, Avi, Sarah Duffy, and Herbert Wong. "Expense Preference Behavior and Contract-Management: Evidence from U. S. Hospitals." Southern Economic Journal 64, no. 2 (October 1997): 542. http://dx.doi.org/10.2307/1060866.

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Ryu, Hae－Young. "Firm Life Cycle and Earnings Management Using Discretionary Classification of Expense." Journal of Finance and Accounting Information 20, no. 2 (June 30, 2020): 1–18. http://dx.doi.org/10.29189/kaiajfai.20.2.1.

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Lubbe, Sam, Gary Parker, and Andrew Hoard. "The Profit Impact of IT Investment." Journal of Information Technology 10, no. 1 (March 1995): 44–51. http://dx.doi.org/10.1177/026839629501000106.

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Two models were used to study the relationships between profitability and the level of information technology (IT) among long-term life insurance companies. The first compared the computerization index (CI) with profitability ratios. The second used the operating expense ratio (profitability measure) and the IT expense ratio to measure the level of IT capital intensity. The results of the present study showed a positive correlation between the CI and the financial ratios and the most profitable firms are more likely to spend a higher proportion of their non-interest operating expenses on IT.

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Fricke, Eric. "Board compensation, holdings and mutual fund expense ratios." Managerial Finance 39, no. 3 (February 15, 2013): 228–50. http://dx.doi.org/10.1108/03074351311302782.

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PurposeThe purpose of this paper is to examine how board compensation and holdings are related to mutual fund expense ratios. Previous studies find that compensation and expense ratios are positively correlated and argue that this relationship is potential evidence of rent sharing, whereby excessively compensated boards fail to negotiate with fund managers for lower shareholder fees.Design/methodology/approachUsing a dataset of US open‐end mutual funds, the author examines how geographic‐based salary data, director profession, director fund holdings and fund returns might explain the relationship between compensation and fees.FindingsThe results provide additional support for potential rent sharing between fund managers and directors and are robust to alternative measures of director compensation, fund sales loads, director holdings and fund returns.Research limitations/implicationsThe findings are limited by the sample size and the lack of time series data of the hand‐collected dataset. Data are collected from 598 funds in the year 2003.Practical implicationsThese findings suggest that mutual fund expense ratios may be affected by potential agency costs.Social implicationsMutual fund regulatory focus has been predominantly focused on the independence of board chairmen, but this study shows that compensation may also be a significant contributor to fund governance.Originality/valueThis study is unique in its recent focus on fund expense ratios and board compensation and examining potential explanations for this relationship.

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Suranta, Sri, and Rendi Rendi. "PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Jurnal Akuntansi 5, no. 1 (June 13, 2017): 25. http://dx.doi.org/10.24964/ja.v5i1.254.

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This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not. Keywords: corporate governance, deferred tax expense, earnings management

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Kim, Sangwan. "Cross-sectional variation in revenue-expense relation and cost of equity." Managerial Finance 44, no. 11 (November 12, 2018): 1311–29. http://dx.doi.org/10.1108/mf-06-2016-0171.

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Purpose The purpose of this paper is to investigate whether revenue-expense matching is inversely associated with cost of capital and information asymmetry, respectively, in the equity markets. Design/methodology/approach This paper uses a firm-specific measure of revenue-expense matching consistent with Dichev and Tang (2008). To obtain a proxy for cost of equity, this paper uses the average ex ante implied cost of capital estimate calculated from analysts’ forecast data, which are based on the Feltham–Ohlson residual income valuation framework. In additional tests, this paper uses the probability of informed trades (PIN) as a proxy for information asymmetry among equity investors. This paper employs both OLS and fractional logit regression models to test main predictions. Findings This paper documents that firms with high revenue-expense matching enjoy a lower cost of capital, supporting the direct impact of high matching on cost of capital by increasing the precision of public information signals. Further, matching of contemporaneous revenues and expenses is inversely associated with information asymmetry, suggesting that the indirect impact of high matching on cost of capital through its impact on information asymmetry is also plausible. Originality/value Although an extensive body of literature has established a link between various disclosure/earnings properties and cost of capital, this research is the first to establish a link between matching and cost of capital. This paper fills the void in the literature by showing that revenue-expense matching – a fundamental property of accounting earnings – affects equity investors’ required rate of returns.

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Rosen, Michael. "YOU ASKED FOR IT: CHRISTMAS AT THE BOSSES' EXPENSE." Journal of Management Studies 25, no. 5 (September 1988): 463–80. http://dx.doi.org/10.1111/j.1467-6486.1988.tb00710.x.

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Mixon, Franklin G., and Kamal P. Upadhyaya. "Expense preference behavior in trucking: An empirical note." Review of Industrial Organization 11, no. 6 (December 1996): 861–67. http://dx.doi.org/10.1007/bf00174412.

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Wibowo, Raden Arief. "Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia." Journal of Business Management Review 1, no. 3 (September 22, 2020): 172–85. http://dx.doi.org/10.47153/jbmr13.372020.

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This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling technique in the research used the purposive sampling method. This research uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS 24 program. The results of this study indicate that simultaneously the variables of defererred tax expense, tax planning, managerial ownership affect earnings management. Whereas partially deffered tax expense affect earnings management, tax planning and managerial ownership do not affect earnings management. Institusional ownership is able to influence (weaken) the relationship between deffered tax expense on earnings management, institusional ownership is able to influence (strengthen) the relationship between managerial ownership on earnings management, but institusional ownership is not able to influence the relationship between tax planning on earnings management

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Hansen, Peter E., and Brian H. Kleiner. "Viewpoint: how organizations should manage expense accounts." Managerial Auditing Journal 11, no. 9 (December 1996): 56–58. http://dx.doi.org/10.1108/02686909610150403.

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Carswell, Andrew. "An analysis of operating expense control within US multifamily properties." Property Management 35, no. 1 (February 20, 2017): 48–66. http://dx.doi.org/10.1108/pm-10-2015-0053.

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Purpose The purpose of this paper is to determine the effect that ownership and management structures have on ability to control operating expenses. For individual investors, intensity of management experience is also explored as a possible explanatory variable for operating expenses. For property management services that are contracted out, the level of the fee is investigated as a possible cause for movements in operating expenses as well. Finally, operating expenses are used as a possible explanatory variable for a property’s lease-up performance during the year. Design/methodology/approach The analysis consists of a series of regression models performed on data provided by the 2012 Rental Housing Finance Survey (RHFS) in the USA. The RHFS is a unique data set that covers a wide degree of information on multifamily properties. The RHFS represents 2,260 properties in total, and covers various aspects of the apartment industry, including financing and operational cost measures. Control variables used as independent variables include number of units, year of property acquisition, and age of building. Findings Individual ownership and self-management proved to be statistically significant drivers in driving down log operating expenses. Hours spent by individuals performing property management roles on their own properties had a slightly positive association with operating expenses. For professional managers, the fees devoted solely to the manager or management company had a highly significant and positive effect on other operating costs. Finally, when separating out the individual components of operating expenses, only two variables had significant effects on tenant lease-ups: management expenses (positive) and security expenses (negative). Research limitations/implications The data set is potentially biased toward those properties with less than 100 units, and thus it would be problematic to assume that these findings are generalizable to the population at large. There are also no geographic coding indicators within the RHFS data set, which eliminates the potential to control for various market factors and rural/urban differences. Practical implications The research provides an understanding of some of the basic factors behind increases in operating expenses, which ultimately has implications for performance benchmarks such as net operating income and property market value. Social implications The reasonable controlling of operating expenses ultimately has potentially positive implications for low- to moderate-income populations, who would ultimately experience lower rents as a result. Originality/value This research represents one of the first known uses of the RHFS database.

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Macijauskas, Lukas. "TOTAL EXPENSE RATIO ANALYSIS OF EXCHANGE TRADED FUNDS / BIRŽOJE PREKIAUJAMŲ FONDŲ (ETF) BENDROJO IŠLAIDŲ RODIKLIO TYRIMAS." Mokslas - Lietuvos ateitis 3, no. 4 (July 19, 2011): 28–34. http://dx.doi.org/10.3846/mla.2011.066.

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As virtual discussion about passive versus active investment heats up, ETF instruments being second biggest investment vehicle (after mutual funds) in United States receive more and more attention. In this paper we perform a cross section, type and style analysis of total expense ratios (TER) of exchange traded funds. Using Database of 1020 ETFs, we find capitalization weighted average for total expense ratios of simple (non-inverse and not leveraged) ETFs are equal to 0.32 proc. Analysis shows that inverse and leveraged ETFs on average are about 3 times more expensive than simple ETFs. These numbers of total expense ratios of simple ETFs are significantly lower than in average mutual funds. This leads us to the conclusion that especially for passive investment management where cost effectiveness is critically important, ETFs are much more attractive than regular mutual funds.

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Journal articles on the topic 'Expense management'

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