Temat: Revenue - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The impact of the IFRS 15 implementation on the revenue based earnings management in Poland
Autorzy:: Morawska, Izabela
Powiązania:: https://bibliotekanauki.pl/articles/2027275.pdf
Data publikacji:: 2021
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Earnings benchmarks
Earnings management
IFRS 15
Revenue recognition
Opis:: Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases. Design/methodology/approach - The empirical studies were conducted using a sample of 80 entities from four industries listed on the Warsaw Stock Exchange (WSE) in Poland from 2016 to 2019. Caylor's (2010) revenue-based model was applied, and an econometric model describing the studied relation was built and verified to this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings management aimed at avoiding losses and earnings decreases. Research implications/limitations - This study warns of the role played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this study are generally related to the models' specification and a relatively small number of the entities studied. Originality/value/contribution - This study contributes to the literature on revenue-based earnings management and is one of the first studies on the association between IFRS 15 adoption and revenue-based earnings management in Poland. Thus, this study bridges the research gap in Poland.
Źródło:: Journal of Economics and Management; 2021, 43; 387-403
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 2.

Tytuł:: The impact of the COVID 19 pandemic on peer to peer accommodation businesses: The case of Airbnb
Autorzy:: Kiczmachowska, Ewa E.
Powiązania:: https://bibliotekanauki.pl/articles/2120139.pdf
Data publikacji:: 2022
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: peer-to-peer accommodation
Airbnb
revenue
tourism disaster management
COVID-19 pandemic
Opis:: Aim/purpose – This study aims to examine the impact of the COVID-19 pandemic on peer-to-peer accommodation (P2PA), investigate the potential factors related to organizational resilience based on resilience resources and consumer threat response frameworks, and revisit the tourism disaster management framework. Design/methodology/approach – The operational Key Performance Indicators (KPIs) were analyzed in relation to host professionalism (organizational resilience) and property exposure to social contact (consumer threat response) for 23,334 properties available via the Airbnb platform. A regression model was proposed to estimate the impact of government policies on P2PA business performance. Findings – The revenue, the occupancy rate, and the number of active properties decreased by –59.1%, –41.3%, and –20.4%, respectively. Professional hosts and properties offering less social contact showed lower declines in revenue and occupancy rate and their proportion in properties that survived 12 months after the pandemic breakout was higher. The consecutive waves of COVID-19 infections created a need to include a repetitive exchange of emergency and intermediate stages before the recovery stage could be started. Research implications/limitations – For P2PA hosts, this study could serve as a useful contribution to shaping their tactics given the COVID-19 pandemic continuation or similar disaster to happen in the future. For governments or local authorities, this study should contribute to a better understanding of the impacts of various types of restrictions on accommodation segment performance. The limitation of this research is that it refers to big cities, extending it to rural destinations might reveal valuable insights. Additionally, it would be interesting to compare P2PA performance with other segments of the hospitality sector (e.g., hotels). Originality/value/contribution – This study contributes to the knowledge of tourism disaster management, organizational resilience, and consumer threat response frameworks. It reveals potential factors related to property resilience in the face of disease-related disasters and proposes a revised framework for tourism disaster management.
Źródło:: Journal of Economics and Management; 2022, 44; 286-314
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 3.

Tytuł:: Revenue diversification and quality of loan portfolio
Autorzy:: Githaiga, Peter Nderitu
Powiązania:: https://bibliotekanauki.pl/articles/2019178.pdf
Data publikacji:: 2020
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Quality of loan portfolio
Revenue diversification
Nonperforming loan
Banking sector
Hirschman–Herfindahl index
Opis:: Aim/purpose – This paper aims at examining the impact of revenue diversification on the quality of loan portfolio. The interest has been stimulated by the growing appetite for nontraditional activities among banks due to the declining interest income and rising nonperforming loans. Design/methodology/approach – The study considers a sample of 67 countries and quarterly banking sector financial reports over the period 2016Q1-2018Q4.The data are extracted from the International Monetary Fund Financial Soundness Indicators (FSI) database and are analysed through fixed effect regression as supported by the Haus-man test. Findings – The study finds that revenue diversification impairs the quality of the loan portfolio. The findings are attributable to loss of focus, lack of expertise in managing non-lending activities, and possible agency problems. Moreover, the study controls for several banking sector-specific factors that affect the quality of loan portfolio. The results show that credit growth and banking sector performance improve the quality of loan portfolio quality. However, the banking sector capitalisation and cost efficiency lower the loan portfolio rate, but the banking sector size has no significant effect. Research implications/limitations – Based on the findings, the study recommends that practitioners and regulators focus on innovative loans appraisal and monitoring practices instead of diversifying into non-interest generating activities. Originality/value/contribution – Unlike previous studies that focused on the relationship between income diversification and bank performance, this study contributes to the literature by examining the relationship between revenue diversification and quality of loan portfolio, thus bringing in a new insight into the bank revenue diversification debate.
Źródło:: Journal of Economics and Management; 2020, 42; 5-19
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 4.

Tytuł:: Contribution of VAT to economic growth: A dynamic CGE analysis
Autorzy:: Erero, Jean Luc
Powiązania:: https://bibliotekanauki.pl/articles/2027248.pdf
Data publikacji:: 2021
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Dynamic computable general equilibrium (CGE) model
South African Revenue Service (SARS)
Value Added tax (VAT)
Opis:: Aim/purpose–This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy. Design/methodology/approach–The method applied in this study was based on a Dynamic Computable General Equilibrium (CGE) model to evaluate the impact of both the VAT rate of 14% and a new rate of 15% on the South African economy. The CGE model has been proven over the years to be a suitable model when evaluating the impact assessment of any shock within an economy. Enhancements were made by the researcher to the direct and indirect tax section of the model, i.e., the direct tax section was disaggregated, such that for both firm and household revenues, a dividend income stream is separated from other income streams. The main reason is to facilitate a detailed analysis of Corporate Income Tax (CIT) and Personal Income Tax (PIT), as well as the latest implemented Dividend Tax (DT).Findings–When VAT was increased from 14% to 15%, the immediate reaction of the shock from the Dynamic CGE model indicates that the Gross Domestic Product (GDP) declined by 0.0002% in 2018, but increased by 0.0028% in the following year (2019). The trend continued until 2021, hence the 1% increase in the VAT tax rate will increase the expected forecast of VAT collection by approximately R3.2 billion on average. Research implications/limitations–The findings of this study will be implemented by the South African government, which will use a dynamic CGE model to assess South Africa’s VAT contribution to the economy. The database of the CGE model was limited to the Social Accounting Matrix (SAM) for 2015. Originality/value/contribution–The study recommends the use of this method for assessing the impact of tax policy changes to the South African economy. The CGE model seems to be the best model as far as the impact assessment of a shock in the economy is concerned. This will assist the South African authorities with their decision making regarding future VAT revenue.
Źródło:: Journal of Economics and Management; 2021, 43; 22-51
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 5.

Tytuł:: Predicting South African personal income tax – using Holt–Winters and SARIMA
Autorzy:: Makananisa, Mangalani Peter
Erero, Jean Luc
Powiązania:: https://bibliotekanauki.pl/articles/522427.pdf
Data publikacji:: 2018
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Autoregressive Integrated Moving Averages (SARMA)
Holt–Winters (HW)
Personal Income Tax (PIT)
South African Revenue Service (SARS)
Opis:: Aim/purpose – Over estimation and under estimation of the Personal Income Tax (PIT) revenue results in an unstable economy and unreliable statistics in the public domain. This study aims to find a suitable SARIMA and Holt–Winters model that suits the sample monthly data for PIT well enough, from which a forecast can be generated. Design/methodology/approach – This study uses the aspects of time series model (Holt–Winters and SARIMA) and regression models with SARIMA errors to simulate the structure which followed the historical actual realization of PIT. The quarterly data were obtained from quarter1, 2009 to quarter 1, 2017 for the purpose of modelling and forecasting. The data were divided into training (quarter 1, 1995 to quarter 1, 2014) and testing (quarter 2, 2014 to quarter 1, 2017) data sets. The forecast from quarter 2, 2017 to quarter 1, 2020 were also derived and aggregated to annual forecast. Findings – Holt–Winters, SARIMA and Time Series Regression models fitted captured the movement of the historical PIT data with higher precession. Research implications/limitations – The generated forecast is recommended to avoid several model revisions when locating the actual PIT realisation. However, monitoring of this model is crucial as the prediction power deteriorate in a long run. Originality/value/contribution – The study recommends the use of these methods for forecasting future PIT payments because they are precise and unbiased when forecasting are made. This will assist the South African authorities in decision making for future PIT revenue.
Źródło:: Journal of Economics and Management; 2018, 31; 24-49
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Informacja

Wyszukujesz frazę "Revenue" wg kryterium: Temat

Źródło danych

Dostawca treści

Kolekcja

Rok wydania

Wydawca

Temat

Autor

Typ dokumentu

Język