https://www.um.edu.mt/library/oar/handle/123456789/25976 2026-04-05T02:55:40Z https://www.um.edu.mt/library/oar/handle/123456789/27001 Title: Determinants of government agencies’ readiness in adopting accrual accounting system : a study in the local agencies of Indonesian Ministry of Religious Affairs Authors: Basri, Hasan; Fahlevi, Heru; Soraya, Syarifah Hanifa Abstract: This study intended to examine the effect of the capacity of human resources, the use of information technology and organizational commitment on the readiness of government agencies in the implementation of an accrual based government accounting system. The population in this study was all budget authorities within the Office of Religious Affairs Agencies of Banda Aceh with a total of 80 respondents. Data was collected from questionnaires and analysed by using multiple linear regression. The number of returned and usable questionnaires were 75 copies or 93.75% of the total distributed. The results showed that the capacity of human resources, the use of information technology and organizational commitment simultaneously and partially have a positive effect on the readiness of government agencies in the implementation of accrual based accounting. Further studies are recommended to include interviews with the informants and agencies from different ministries and local governments. 2016-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26994 Title: Effects of employee ownership on the performance of French companies SBF120 : empirical validation Authors: Maghraoui, Refka; Zidai, Jameleddine Abstract: Given divergent results of studies on the implications of employee ownership on performance and low interest granted to the probability of the existence of an eventual causality. The purpose of this contribution is to check whether there is a causal link between the two presuppositions and if so, whether the causality is unidirectional or bidirectional. Based on the econometrics of panel data, the error correction models and low exogeneity tests, the results of the econometric treatments, on a sample of French companies quoted on the stock exchange 120 over a period running from 2000 to 2012, reveal the existence of two long-term dynamics in a single direction from the performance indicators (ROA and ROE) to employee ownership. 2016-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26992 Title: Market timing ability of fund managers in India : an analysis Authors: Pandow, Bilal Ahmad Abstract: The mutual fund industry in India consists of public sector, private sector and foreign funds. All the three sectors were studied to compare the selectivity and timing performance on the basis of sponsorship of funds. However, from these only active funds belongings to Growth, Income, Balanced and Tax-Saving Schemes were selected for the study. The period of study is five years from April 2007 to 31st March 2011. The rationale for selecting the study period of 5-years from 1st April 2007 to 31st March 2011 stems from two reasons. Firstly, during this period, the stock market experienced higher volatility, as such chosen to find-out whether the funds have succeeded in surpassing the market performance even under depressed market conditions. Secondly, the five years were long enough to capture different market phases and to draw meaningful conclusions. Regarding timing performance empirical results have indicated that the majority i.e. 85 percent of fund managers have shown superior timing performance. As such, it is evident that Indian fund managers during the reference period were more inclined towards timing performance and market timing was evidenced, suggesting that there is a trade –off between a fund managers stock selection and market timing performance. This is indicative of the evidence of activity specialization among fund managers, implying that no manager can excel in both the activities. 2016-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/26974 Title: Recognition of carrier plants within the frame of Turkish accounting standards Authors: Gokgoz, Ahmet; Temelli, Fatma Abstract: According to 5th annex of TAS 41 Agricultural Activities Standards, carrier plants mean a plant which is used for producing or providing agricultural productions, is expected to yield more than an accounting period, has very little salability as an agricultural product except for the insignificant sales. Carrier plants have been extracted from TAS 31, 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014 and have been included in TMS 16 Class of Property Standards. With the mentioned change, many changes occurred related to the cognition and measurement of the carrier products. The purpose of this study is to explain how the carrier products can be accounted within the frame of Turkish Accounting Standards after the changes occurred with the 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014. 2016-01-01T00:00:00Z