Journal of Accounting, Business and Management (JABM)最新文献_第3页

Sea Change at the FASB: From a Universal to a Stakeholder-Oriented Approach FASB的巨大变化:从通用到面向利益相关者的方法

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-07 DOI: 10.31966/jabminternational.v29i1.1045

Adella Dirgantari

{"title":"Sea Change at the FASB: From a Universal to a Stakeholder-Oriented Approach","authors":"Adella Dirgantari","doi":"10.31966/jabminternational.v29i1.1045","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.1045","url":null,"abstract":"This paper studies the impact the Financial Accounting Standards Board’s (FASB) recent initiative to simplify accounting standards to reduce the cost of preparing financial reports by filers. Accounting standards have generally been uniform, particularly for profit-oriented companies and without consideration to the firm’s size. These standards applied equally to both private and public companies, primarily to enhance comparability in analyzing a firm’s performance. Various committees in the early part of the new millennium culminated in the establishment of the Private Company Council (PCC), an advisory unit to the FASB in supporting simplified accounting standards. The slogan of “one size fits all” has now shifted to “different strokes for different folks”. This study examines 179 accounting standards issued by the FASB from 2009-2019. The empirical results indicated that the FASB has promulgated many standards permitting simplified accounting procedures that have benefited both private and public companies since the establishment of the PCC. The last two years of our data demonstrates that the overwhelming number of accounting standards was focused on simplifying rules in an attempt to achieve cost savings for both private and publicly listed companies.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114619959","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: 0

Foreign ownership, tax preference and firm performance 外资所有权、税收优惠与企业绩效

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-07 DOI: 10.31966/jabminternational.v29i1.568

W. Su, Xiaobao Song, Chunfan Guo

引用次数: 0

The The Impact of Annual Report Readability on Agency Costs: Internal Control as Moderating Variable 年度报告可读性对代理成本的影响:内部控制为调节变量

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.831

Tarjo Tarjo

引用次数: 0

The effect of corporate social responsibility on debt finance: The moderating effect of accounting conservatism 企业社会责任对债务融资的影响:会计稳健性的调节作用

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.821

Karim Ali, Emad sayed Abdel ghaffar

{"title":"The effect of corporate social responsibility on debt finance: The moderating effect of accounting conservatism","authors":"Karim Ali, Emad sayed Abdel ghaffar","doi":"10.31966/jabminternational.v29i1.821","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.821","url":null,"abstract":"This study aims to investigate the impact of corporate social responsibility (CSR) practices on the debt finance (DF) of Egyptian firms, as well as examine the moderating role of accounting conservatism (AC) on this relationship. The sample of the study consists of 120 listed Egyptian firms from 2012 to 2019 with overall observations of 960, the data were processed using the panel corrected standards errors (PCSE) and the generalized least squares (GLS). The results reveal that CSR practices have a negative effect on the DF of listed Egyptian firms, this means that listed firms that engage in CSR practices have less ability to obtain DF than non-CSR firms. Also, the results indicate that the negative effect of CSR practices on DF is more pronounced in firms that have a high conservatism. The results of this study have some essential implications, as CSR practices are crucial for stakeholders such as regulators, investors, and credit providers. Besides, this study contributes to testing some factors that affect firms' ability to obtain DF in one of the emerging countries such as Egypt. \u0000Keywords Corporate social responsibility, Debt finance, Accounting conservatism, Panel data, Egypt","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124558916","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: 0

Student Perceptions of the Learning Effectiveness of Printed Versus Digital Textbooks in College Accounting Classes 学生对大学会计课程中印刷教科书与数字教科书学习效果的看法

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.799

Pamela Elaine Baker

引用次数: 0

Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam 以伊斯兰教为基础的会计伦理教育提高伦理敏感性和决策能力

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.758

Muslichah Muslichah

引用次数: 2

Reconceptualizing the Management–Auditor Relationship by Appling the General Partnership Contract to Challenge Independence: 运用普通合伙合同挑战独立性，重新定义管理-审计师关系

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.792

K. Al-Adeem

{"title":"Reconceptualizing the Management–Auditor Relationship by Appling the General Partnership Contract to Challenge Independence:","authors":"K. Al-Adeem","doi":"10.31966/jabminternational.v29i1.792","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.792","url":null,"abstract":"The audit function in a corporate model can be a defective tool in monitoring executive management. Arguably, the Sarbanes-–Oxley Act (SOX) inadvertently has placed auditors in unwanted positions while increasing their independence. Auditors’ reliance on their clients for collecting information, financial dependence, and self-bias in processing information restrain them from neutrally and objectively judging corporate reporting. Mandated rules can never substitute integrity and the desired objectivity by shareholders. By reconceptualizing the result of the relationship as a general partnership where trust plays a critical role, this study considers the relationship between management and their auditors, offers an explanation about the audit firms’ behavior, and offers reasons for the failure of some audit for committing unethical actions. The analysis leads to testable empirical and policy implications. Accounting theorists should be on board critiquing and retheorizing positively but not normatively. A corporation with the absence of an objective party that shareholder count to attest corporate reporting impartially. \u0000 ","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117141840","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

Buy-o-logy of Indians: A Cultural Model of Studying Consumer Behaviour 印度人的购买学:研究消费者行为的文化模型

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.830

R. Isidore, C. Arun

{"title":"Buy-o-logy of Indians: A Cultural Model of Studying Consumer Behaviour","authors":"R. Isidore, C. Arun","doi":"10.31966/jabminternational.v29i1.830","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.830","url":null,"abstract":"Every product is a cultural product and every buying is a cultural buying and therefore it is a cultural relationship between the consumer and the product. A consumer views the product from a worldview born out of different cultural practices that give birth to habits. The consumer uses a particular language to explain his/her worldview. In the process of relationship between the product and consumer, the consumer gives meaning to the product that he/she buys. Once the product is bought and consumed, the meaning he/she had given provides now a sense of fulfilment, a meaning to the consumer’s life that we call it cognitive resonance. If the product does not give the sense of satisfaction, it will cause a cognitive dissonance that makes the consumer dispose the product. Hence when we study the consumer behaviour, we need to focus on (1)the worldview that is born out of (2)culture, and expressed in (3)a language and the (4)relationship the consumer has with the product in the process of buying. In the entire process, the cultural worldview gives the consumer an agency, what we call human agency, to decide when, where why and what to buy. This paper suggests a way to study consumer behaviour from a cultural perspective.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121376784","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: 0

Study of Development of Small-Competitive Cooperative and Business Developments in Dealing with Industrial Era 4.0 in West Java Province 西爪哇省应对工业4.0时代的小型竞争性合作社发展与商业发展研究

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.577

M. A. Kader

{"title":"Study of Development of Small-Competitive Cooperative and Business Developments in Dealing with Industrial Era 4.0 in West Java Province","authors":"M. A. Kader","doi":"10.31966/jabminternational.v29i1.577","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.577","url":null,"abstract":"This study examines specifically about how the development of cooperatives and Micro Enterprises can compete in the industrial era 4.0, Of the 24,048 cooperatives and MSEs in West Java, 37.40% are classified as inactive, this indicates that cooperatives and micro-small businesses have not been able to compete with other business entities, especially the use of internet technology as the main characteristic of the industrial era 4.0, this inability causes high unemployment, which subsequently causing new poverty in society. In 2017 the poor in West Java totaled 4,168,440 or 8.71% and were in the 19th rank of 34 provinces in Indonesia. The purpose of this study is to find out how Cooperatives and Micro Small Businesses in West Java Province and How Strategies for Cooperative and Micro Business Development in West Java in facing the industrial era 4.0. The method used in this study is the field study method or literature study using secondary data and data analysis techniques used to use descriptive analysis and SWOT analysis (Strengths, Weakness, Opportunities, Threats). Cooperatives and civil society in West Java Province to survive need to adjust to the industrial era 4.0, namely to focus on improving managerial quality, products and services, using digital technology, increasing cooperation with banks, increasing business capital, building strong networks with the government, improving quality cooperation between cooperatives and small micro-business in ASEAN, improving service quality and the role of the community.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114226195","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: 1

‘Fall to Rise’ : A Quest to Revive Performance of Sri Lanka’s Boutique Hotels in Post-Easter Attack “从堕落到崛起”:复活节袭击后斯里兰卡精品酒店重振业绩的探索

Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-03 DOI: 10.31966/jabminternational.v29i1.819

R. Weerarathna, Nipuni Jayasinghe, Tharuka Ellepola, Nimesh Balasuriya, Eashani Uddeepa, Umasha Kanumale

{"title":"‘Fall to Rise’ : A Quest to Revive Performance of Sri Lanka’s Boutique Hotels in Post-Easter Attack","authors":"R. Weerarathna, Nipuni Jayasinghe, Tharuka Ellepola, Nimesh Balasuriya, Eashani Uddeepa, Umasha Kanumale","doi":"10.31966/jabminternational.v29i1.819","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.819","url":null,"abstract":"This study aims to identify the factors influencing the business performance of boutique hotels in Sri Lanka, in particular, those factors that impact the most post-Easter Sunday attacks. Three major factors were identified based on past literature; these were operators’ experience and strategies, financial structure and marketing strategies. During May to July, 2020, data were collected via a questionnaire to respondents, who are owners of 53 boutique hotels. Snowball sampling was used as the sampling technique. Data were analyzed using SPSS stastical software and multiple regression was used to identify the factors that influence the performance of boutique hotels the most. The study findings conclude that the -operator’s previous experience and strategies- is the factor that influences business performance the most. Twelve semi-structured interviews were conducted to investigate/examine how boutique hotels have regained their business performance in the aftermath of the Easter Sunday attack. The analysis revealed that boutique hotels have adopted the local market strategy, the social media marketing strategy, discounts and promotional strategies, the employee lay off strategy and the employee training & development strategy to regain business performance post-Easter Sunday attacks. This study is significant for boutique hotel owners to maximize their profits and for the government to implement better tourism-related policies, to revive Sri Lanka’s tourism industry.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129989785","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: 0