International Business and Accounting Research Journal最新文献

The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada 企业特征对IAS/IFRS信息披露的影响:以突尼斯、法国和加拿大为例

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.67

Hedi Baazaoui, M. Zarai

{"title":"The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada","authors":"Hedi Baazaoui, M. Zarai","doi":"10.15294/IBARJ.V3I2.67","DOIUrl":"https://doi.org/10.15294/IBARJ.V3I2.67","url":null,"abstract":"The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used \"country\" has significant coefficients.","PeriodicalId":122561,"journal":{"name":"International Business and Accounting Research Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114218429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The Relationship between Target Costing Method and Pricing -Development of Products in Industrial Companies 目标成本法与定价的关系——工业企业产品开发

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.59

Shadi Maher Al-Khasawneh, T. Jrairah, W. Endut, Nik Mohd Rashid

引用次数: 2

Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies 尼日利亚水泥上市公司社会责任披露与财务绩效

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.60

Ibrahim Aliyu Gololo

{"title":"Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies","authors":"Ibrahim Aliyu Gololo","doi":"10.15294/IBARJ.V3I2.60","DOIUrl":"https://doi.org/10.15294/IBARJ.V3I2.60","url":null,"abstract":"The issue of CSRD has been recognized as an evolving phenomenon since late 1970’s and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.","PeriodicalId":122561,"journal":{"name":"International Business and Accounting Research Journal","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122566704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership 公司治理与会计稳健性:家族所有权的调节作用

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.64

N. H. Mohammed, K. Ismail, N. Amran

引用次数: 3

Formation of Profession “Business Analyst” in Russia 俄罗斯“商业分析师”职业的形成

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.62

Yu. G. Chernysheva

引用次数: 1

Analytical Survey of Development Directions of Social Labour Sphere of Urban Settlement 城市住区社会劳动领域发展方向分析

International Business and Accounting Research Journal Pub Date : 2019-07-01 DOI: 10.15294/IBARJ.V3I2.63

I. A. Polyakova, N. V. Tolstik

引用次数: 0

The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review 国际财务报告准则对财务报告质量和全球趋同的作用:概念回顾

International Business and Accounting Research Journal Pub Date : 2019-01-03 DOI: 10.15294/IBARJ.V3I1.65

A. Musa

{"title":"The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review","authors":"A. Musa","doi":"10.15294/IBARJ.V3I1.65","DOIUrl":"https://doi.org/10.15294/IBARJ.V3I1.65","url":null,"abstract":"This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. The adoption of IFRS in Europe is an example of accounting quality across-borders with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. Specifically, the study review how the change in the recognition and measurement of firms operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. The study found that the IFRS convergence reduces the scope for earnings management, is related to more timely loss recognition and leads to more value relevant accounting measures. Thus, the study reviews background and guidance on the change in financial reporting quality following extensive IFRS adoption around the world countries. The study found that a difference in accounting quality is related to country’s overall infrastructure setting. The study also highlights the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practice. The study found from different literatures that the adoption of IFRS leads to higher quality of accounting numbers and improve foreign direct investment across countries.","PeriodicalId":122561,"journal":{"name":"International Business and Accounting Research Journal","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125199047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Employer Branding and Its Dimensions: A Pilot Study in Higher Educational Institutions of Pakistan 雇主品牌及其维度:巴基斯坦高等教育机构试点研究

International Business and Accounting Research Journal Pub Date : 2018-07-06 DOI: 10.15294/IBARJ.V2I2.55

M. Ilyas, H. Shaari, Ahmad Said Ibrahim Alshuaibi

引用次数: 1

Working Capital Management Policy and The Financial Performance of Food and Beverages Companies in Nigeria 营运资金管理政策和尼日利亚食品和饮料公司的财务业绩

International Business and Accounting Research Journal Pub Date : 2018-07-06 DOI: 10.15294/IBARJ.V2I2.41

Y. Yusuf, M. Sani

引用次数: 1

Analysis of Financial Distress with Springate and Method of Grover in Coal In BEI 2012 - 2016 2012 - 2016年河北省煤业财务困境的实证分析与实证方法

International Business and Accounting Research Journal Pub Date : 2018-07-06 DOI: 10.15294/IBARJ.V2I2.39

Agnes Gracia Devina Hungan, N. N. Sawitri

引用次数: 6