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Relevant bibliographies by topics / Variable Fee Approach

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Academic literature on the topic 'Variable Fee Approach'

Author: Grafiati

Published: 18 May 2024

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Journal articles on the topic "Variable Fee Approach"

1

李照聖, 李照聖. "IFRS 17變動收費法". 月旦會計實務研究 62, № 62 (2023): 081–93. http://dx.doi.org/10.53106/252260962023020062009.

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Hardianto, Dimas Satria, and Permata Wulandari. "Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency." International Journal of Islamic and Middle Eastern Finance and Management 9, no. 2 (2016): 296–311. http://dx.doi.org/10.1108/imefm-01-2015-0003.

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Purpose The aim of this research is to compare the differences of intermediation, fee-based service activity and efficiency of conventional banks vs Islamic banks in Indonesia for the 2011-2013 period. Moreover, this study also includes some control variables to find their effect on the dependent variables. Design/methodology/approach This research uses two methods, namely, stochastic frontier approach and panel data regression. Findings The result indicates that Islamic banks have a higher intermediation ratio, have higher proportion on fee income-to-total operating income and are less effici

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3

BLANCHET-SCALLIET, CHRISTOPHETTE, ETIENNE CHEVALIER, IDRIS KHARROUBI, and THOMAS LIM. "MAX–MIN OPTIMIZATION PROBLEM FOR VARIABLE ANNUITIES PRICING." International Journal of Theoretical and Applied Finance 18, no. 08 (2015): 1550053. http://dx.doi.org/10.1142/s0219024915500533.

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In this paper, we study the valuation of variable annuities for an insurer. We concentrate on two types of these contracts, namely guaranteed minimum death benefits and guaranteed minimum living benefits that allow the insured to withdraw money from the associated account. Here, the price of variable annuities corresponds to a fee, fixed at the beginning of the contract, that is continuously taken from the associated account. We use a utility indifference approach to determine the indifference fee rate. We focus on the worst case for the insurer, assuming that the insured makes the withdrawals

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4

Sudarcun, Sudarcun, Zakiyudin Fikri, and Marlina Marlina. "Pengaruh Realisasi Pajak Kendaraan Bermotor (PKB) Dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) Terhadap Pendapatan Asli Daerah Kabupaten Bangka." Journal of Government Science Studies 2, no. 1 (2023): 22–30. http://dx.doi.org/10.30598/jgssvol2issue1page22-30.

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This study aims to determine the effect of the Realization of Motorized Vehicle Tax (PKB) and Motorized Vehicle Ownership Fee (BBN-KB) on Bangka Regency Regional Original Income. The research method used is quantitative research with an associative approach. The data used are primary data obtained from data on the realization of Motor Vehicle Taxes and Transfer Fees for Motorized Vehicles and the Realization of Local Own Revenue in Bangka Regency. The data analysis technique uses multiple regression with hypothesis testing using the t test and determination test. The results showed that the va

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5

Chun, Hong Min, and Chang Seop Rhee. "Analyst Coverage And Audit Efforts: Empirical Approach To Audit Hours." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 795. http://dx.doi.org/10.19030/jabr.v31i3.9203.

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This study investigates the effect of financial analyst coverage on audit efforts by examining the association between the number of analyst followings and audit hours. Existing literatures report that there are inconsistent results between analyst coverage and audit efforts, and most studies used audit fee as a proxy for audit efforts. However, audit fee may cause measurement error. We consider that audit hour is a better proxy for measuring audit efforts than audit fee because practically auditors are less likely to charge extra audit fee for their additional efforts in competitive audit mar

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6

Han, Yichen, Dongchen Li, Kun Fan, Jiaxin Wan, and Luyan Li. "Valuation of a Mixture of GMIB and GMDB Variable Annuity." Mathematics 12, no. 3 (2024): 441. http://dx.doi.org/10.3390/math12030441.

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The Guaranteed Minimum Income Benefit (GMIB) and Guaranteed Minimum Death Benefit (GMDB) are options that may be included at the inception of a variable annuity (VA) contract. In exchange for small fees charged by the insurer, they give the policyholder a right to receive a guaranteed minimum level of annuity payment (GMIB) and a guaranteed minimum level of payment when the policyholder dies (GMDB), respectively. A combination of these two options may be attractive since it protects the policyholder’s investment from potential poor market behavior as well as mortality risk during the accumulat

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7

Mulyani Rizki. "PENGARUH BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH MELAKUKAN GADAI EMAS DIPEGADAIAN SYARIAH." Jurnal Ekonomi Bisnis dan Akuntansi 1, no. 3 (2021): 44–50. http://dx.doi.org/10.55606/jebaku.v1i3.88.

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Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as th

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8

Ahmad, Hamzah, Hajering Hajering, Muslim Muslim, and Alma Pratiwi. "Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional." Widya Akuntansi dan Keuangan 2, no. 2 (2020): 87–101. http://dx.doi.org/10.32795/widyaakuntansi.v2i2.907.

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This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The re

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9

Baharuddin, Darmawati, and Ikhsan Alwi Ansar. "PENGARUH KOMPETENSI, INDEPENDENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI MAKASSAR." PARADOKS : Jurnal Ilmu Ekonomi 2, no. 1 (2019): 50–60. http://dx.doi.org/10.33096/paradoks.v2i1.111.

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The aim of this study is to examine the effects of competence, independence, and fee audit through audit quality of Public Accountant Firm in Makassar. Data used is a primary data in form of quistionaire distribution through auditors of current public accountant firm. Quistionare distributed through respondents is 42 and returned questionaire is 40. This study uses quantitative approach and multiple linear regression. This study also use classic assumption test and hypotesis test in which t statistic test and F statistic test used. The results of this study show that simultanously and Partiall

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10

Odum, Augustine Nwekemezie, and Egbunike Francis Chinedu. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.78.

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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of

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