China and the Impact of Economic Globalization: A Complex Tale of Gains and Losses Viewed Through the Lenses of FDI

2022 ◽  
pp. 87-104
Author(s):  
Jean-Marc F. Blanchard
Keyword(s):  
Economic Globalization ◽  
Gains And Losses ◽  
The Impact

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

Transnational Protest and The Public Sphere

2005 ◽  
Vol 10 (1) ◽  
pp. 95-109 ◽  
Author(s):  
Michelle Beyeler ◽  
Hanspeter Kriesi
Keyword(s):  
Public Sphere ◽  
Media Coverage ◽  
Public Support ◽  
Economic Globalization ◽  
The Public ◽  
The World ◽  
World Economic ◽  
The Public Sphere ◽  
The Impact ◽  
Selection Of

This article explores the impact of protests against economic globalization in the public sphere. The focus is on two periodical events targeted by transnational protests: the ministerial conferences of the World Trade Organization (WTO) and the annual meetings of the World Economic Forum (WEF). Based on a selection of seven quality newspapers published in different parts of the world, we trace media attention, support of the activists, as well as the broader public debate on economic globalization. We find that starting with Seattle, protest events received extensive media coverage. Media support of the street activists, especially in the case of the anti-WEF protests, is however rather low. Nevertheless, despite the low levels of support that street protesters received, many of their issues obtain wide public support.

scholarly journals Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange

2018 ◽  
Vol 14 (2) ◽  
pp. 126-137
Author(s):  
Ice Maria Ulfa ◽  
Bambang Subroto ◽  
Zaki Baridwan
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Banking Industry ◽  
Stock Exchange ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Loan Loss ◽  
Trade Off ◽  
Gains And Losses ◽  
The Impact

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.

Economic globalization and energy consumption patterns in Organisation for Economic Co-operation and Development economies

2021 ◽  
pp. 0958305X2110425
Author(s):  
Hemachandra Padhan ◽  
Santosh Kumar Sahu ◽  
Umakant Dash
Keyword(s):  
Energy Consumption ◽  
Economic Globalization ◽  
Consumption Patterns ◽  
Coal Consumption ◽  
Cross Sectional ◽  
Important Indicator ◽  
Distributed Lag ◽  
Long Run ◽  
Energy Consumption Patterns ◽  
The Impact

This study examines the impact of economic globalization on the patterns of energy consumption for 24 Organisation for Economic Co-operation and Development (OECD) economies from 1995 to 2015. We employ Westerlund cointegration, which shows a long-run association between economic globalization and energy consumption patterns. Furthermore, cross-sectional autoregressive distributed lag models (CS-ARDL) results explain the short-run and long-run relationship between the series. The results further explain that economic globalization reduces oil and coal consumption while accelerating gas consumption in OECD economies. We additionally employ the Eberhardt augmented mean group test to verify consistency with CS-ARDL results. The empirical evidence of this study suggests that OECD economies’ policymakers should prioritize economic globalization in framing policies related to energy consumption. Furthermore, allocating funds for better technology related to high polluting fuels should be one of the crucial considerations arising from this study. Finally, we recommend economic globalization as an important indicator to address the issues related to OECD economics’ environmental and ecological footprints.

A Genetic Polymorphism of the Human Dopamine Transporter Determines the Impact of Sleep Deprivation on Brain Responses to Rewards and Punishments

2016 ◽  
Vol 28 (6) ◽  
pp. 803-810 ◽  
Author(s):  
Stephanie M. Greer ◽  
Andrea N. Goldstein ◽  
Brian Knutson ◽  
Matthew P. Walker
Keyword(s):  
Genetic Polymorphism ◽  
Sleep Deprivation ◽  
Dopamine Transporter ◽  
Sleep Loss ◽  
Functional Polymorphisms ◽  
Motivated Behavior ◽  
Brain Responses ◽  
Lack Of Sleep ◽  
Gains And Losses ◽  
The Impact

Despite an emerging link between alterations in motivated behavior and a lack of sleep, the impact of sleep deprivation on human brain mechanisms of reward and punishment remain largely unknown, as does the role of trait dopamine activity in modulating such effects in the mesolimbic system. Combining fMRI with an established incentive paradigm and individual genotyping, here, we test the hypothesis that trait differences in the human dopamine transporter (DAT) gene—associated with altered synaptic dopamine signalling—govern the impact of sleep deprivation on neural sensitivity to impending monetary gains and losses. Consistent with this framework, markedly different striatal reward responses were observed following sleep loss depending on the DAT functional polymorphisms. Only participants carrying a copy of the nine-repeat DAT allele—linked to higher phasic dopamine activity—expressed amplified striatal response during anticipation of monetary gain following sleep deprivation. Moreover, participants homozygous for the ten-repeat DAT allele—linked to lower phasic dopamine activity—selectively demonstrated an increase in sensitivity to monetary loss within anterior insula following sleep loss. Together, these data reveal a mechanistic dependency on human of trait dopaminergic function in determining the interaction between sleep deprivation and neural processing of rewards and punishments. Such findings have clinical implications in disorders where the DAT genetic polymorphism presents a known risk factor with comorbid sleep disruption, including attention hyperactive deficit disorder and substance abuse.

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