Journal of Accounting Research, Business and Finance Management最新文献

{"title":"Impact of Changes in Value Added Tax Rate on Revenue Production, Perspective of Government, Business, and Individuals: A Case of Fiji Islands","authors":"Rajneel Ravinesh Prasad","doi":"10.46610/jarbfm.2023.v04i02.003","DOIUrl":"https://doi.org/10.46610/jarbfm.2023.v04i02.003","url":null,"abstract":"Purpose: The primary objective of this study is to investigate the impact of changes in the Value Added Tax rate on revenue production in Fiji. The study aims to explore how changes in value-added tax rate affect the government, businesses, and individuals in the country. Methodology: A secondary research method was utilized to gather data. Data is collected from multiple sources, including government statistics, existing literature, and survey reports. The study then employs descriptive, narrative, and qualitative analysis techniques to interpret the collected data. Findings: The findings of the study reveal that changes in value-added tax rates have both positive and negative impacts on key stakeholders, namely the government, businesses, and individuals. The descriptive analysis provides an explanation of these results from the perspectives of these stakeholders. Practical Contribution: The study offers insights to stakeholders, including government, businesses, and individuals, on how to implement effective strategies to mitigate financial risks associated with changes in VAT rates. This information can be valuable in decision-making and financial planning. The study provides strategies for regulators and standard setters to reform the tax change reporting model. This can lead to more efficient and transparent tax policy implementation, potentially benefiting the broader economy. Theoretical Contribution: The research contributes to the literature on Value Added Tax by providing an empirical study. This contributes to a deeper understanding of how VAT rate changes impact the different stakeholders, which can be valuable for both researchers and policymakers. The study introduces a strategic model that offers a holistic understanding of the interconnected factors affecting changes in tax policy. This model can serve as a framework for analyzing and formulating tax policies in Fiji, as well as potentially being applicable in other contexts. Study Limitations – Limited sample size.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139270714","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}

{"title":"A Comparative Study on Financial Performance between Equity and Debt Schemes of HDFC Mutual Funds and SBI Mutual Funds","authors":"Prerana Bharadwaj BP, Radha Pavitra Yalamarti","doi":"10.46610/jarbfm.2023.v04i01.005","DOIUrl":"https://doi.org/10.46610/jarbfm.2023.v04i01.005","url":null,"abstract":"According to research, investment trust businesses provide investors with a variety of programs and assist them in selecting the best one for their needs. Several investments are available to everyone, including stocks, loans, real estate, and others. Companies provide varying returns for each plan, and investors must be well-versed in their investments. Comparing and investing in the systems of the two organizations is therefore beneficial. Companies ought to elevate themselves. Investor returns from HDFC MF are lower than those from SBI MF. In addition, HDFC MF has changed significantly over the last several years. In this study, hybrid equity and debt funds from HDFC and SBI were compared and the five-year results of the two trusts were contrasted that eventually generated profitable returns. In comparison to the HDFC Hybrid Equity Fund, the SBI Hybrid Equity Fund is superior. Due to their higher returns, SBI Hybrid Debt Funds are preferable to HDFC Hybrid Debt Funds. Because of this, SBI's investment trusts are better than HDFC's. SBI funds are the finer option for investors since they produce strong returns.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121769123","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}

{"title":"Impact of Working Capital Management on the Profitability of Dutch Bangla Bank Limited (DBBL): A Comparative Analysis","authors":"E. Hoque","doi":"10.46610/jarbfm.2023.v04i01.004","DOIUrl":"https://doi.org/10.46610/jarbfm.2023.v04i01.004","url":null,"abstract":"A financial institution must check the impact of working capital management on profitability to determine its relative position based on earnings over time. This study has been conducted to identify the period that is more realistic in terms of profitability and working capital management for Dutch Bangla Bank Limited (DBBL) from 2009 to 2014 and 2016 to 2021. A variety of Dutch Bangla Bank Limited (DBBL) annual reports serve as the only main source for the study's secondary data. In this study, return on networking capital is considered a dependent variable, and quick ratio, return on equity, and return on assets are considered independent factors. Data were evaluated using informative statistics, the T-test, correlation, and the ANOVA Test (Multiple Regression Analysis). Those test results demonstrate that return on equity has no effect and has a negligible effect on the return on net working capital from 2009 to 2014 and from 2016 to 2021, whereas the return on assets has a significant positive impact on net working capital from 2009 to 2014 and from 2016 to 2021. Additionally, the current ratio had no impact on the return on net working capital from 2009 to 2014, but it had a very beneficial impact starting in 2016 and 2021. The 2015–2021 phases had more changes in the current ratio, return on equity, and return on working capital than the 2014–2014 phases did. The 2009–2014 phases saw more strategic and careful working capital management than the 2015–2021 phases.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132272853","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}

{"title":"An Evaluation of Mono-product Economies & examining the sine qua non for diversification - In West Asian Region","authors":"S. .","doi":"10.46610/jarbfm.2021.v02i02.007","DOIUrl":"https://doi.org/10.46610/jarbfm.2021.v02i02.007","url":null,"abstract":"The discovery of oil in West Asia has contributed to its integration into the international capitalist system. The mono-commodity, oil, has brought tremendous wealth to West Asia. But a rising population and an ever growing demonstration effect, has caused imports to grow exorbitantly, with oil prices expected to fall, depicted explicitly by recent oil price drop, also over time as interest in climate change increases after RIO-20, and more options of renewable energy sources coming on line like Gas, Solar Energy, wind power and nuclear energy etc. the rentier mode of development followed by west Asian economies is clearly unsustainable.\u0000\u0000Further the oil producing nations are so over-specialized that they do not possess the necessary flexibility to shift their resources from one sector to another, or to develop substitution if and when the need arises. Moreover, the ability of oil producing countries to respond to deliberate or accidental economic measures taken abroad is limited.\u0000\u0000This paper theoretically analyses the standing of the West Asian mono product economies, their specific traits, benefits and disbenefit of current condition and looks into the case for diversification of West Asian Region. As diversification is a sine qua non in long Run for the sustainability of the West Asian economies.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125432743","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}

{"title":"Analysis of Relationship amongst Money Supply, Prices and Output in India","authors":"S. ., Varun Sahewala, Varun Jain","doi":"10.46610/jarbfm.2021.v02i02.006","DOIUrl":"https://doi.org/10.46610/jarbfm.2021.v02i02.006","url":null,"abstract":"The paper studies the relationship between Money Supply, Prices and Output by creating a robust VAR Model incorporating the changing trend of the macro-economic variables. The observations were that rate of change of Prices and Money Supply have a direct relationship (in short and long run), rate of change of Price and Private Consumption have an inverse relationship (more significant in long run), and rate of change of Investment and Money Supply have an inverse relationship (significant in long run). The study provides a foundation for understanding of stability and shocks amongst the macro-economic variables which have further scope of exploration in terms of magnitude of absolute change and implicit relationships which exist amongst the variables in the Quantity Theory of Money.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125004697","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}

{"title":"Determinants Influence on Green Purchase Intention among Young Consumers in University of Sri Jayewardenepura","authors":"K. Karunarathna, K. Madhusanka","doi":"10.46610/jarbfm.2021.v02i02.002","DOIUrl":"https://doi.org/10.46610/jarbfm.2021.v02i02.002","url":null,"abstract":"The purpose of this study is to measure the determinants influence on green purchase intention among young consumers in University of Sri Jayewardenepura. Based on the prior studies, the study identified determinants of green purchase intention such as environmental knowledge, environmental attitude, government initiative, green advertising and price.\u0000\u0000A quantitative study was conducted to address the research objectives. The survey was done among young consumers in University of Sri Jayewardenepura. The used sample method was convenient sample collection. Primary data were gathered through a questionnaire and evaluate the questionnaire through five-point likert scale. There were 254 usable questionnaires from undergraduates of University of Sri Jayewardenepura. The data was analyzed using IBM SPSS statistics 23. Descriptive statistics, correlation analysis were used to evaluate the gathered data. Five hypotheses were developed to conduct this research and those were tested using Spearman’s Correlation Analysis and Multiple Regression Analysis.\u0000\u0000The results of the research indicated that price has the much significant influence on green purchase intention among young consumers in Sri Lanka. Also environmental attitude and government initiative have significant influence on green purchase intention among young consumers in Sri Lanka. In contrast, environmental knowledge and green advertising have no significant influence on green purchase intention.","PeriodicalId":194058,"journal":{"name":"Journal of Accounting Research, Business and Finance Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127889134","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}