Journal of Accounting, Business and Management (JABM)最新文献_第4页

The Objectives of Sharia Management Accounting Information Reporting 伊斯兰教管理会计信息报告的目标

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.853

Sonhaji Sonhaji, Abdul Kadir Usri, Hedher Tuakia

引用次数: 0

Subprime Crisis – A Corporate Acquisition Opportunity? 次贷危机——企业收购的机会?

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.546

Vishal Srivastava, S. Korivi, Dipasha Sharma

{"title":"Subprime Crisis – A Corporate Acquisition Opportunity?","authors":"Vishal Srivastava, S. Korivi, Dipasha Sharma","doi":"10.31966/jabminternational.v28i2.546","DOIUrl":"https://doi.org/10.31966/jabminternational.v28i2.546","url":null,"abstract":"Corporate acquisition can be considered as one of the best processes of corporate restructuring. This study is focused to evaluate the post-acquisition operating performance of listed Indian companies (acquirers) which have made acquisitions during subprime crisis period i.e. from FY 2007-08 to FY 2009-10. Paired sample t-test has been used on four operating performance indicators i.e. Return on Equity(ROE), Return on Assets (ROA), Operating Profit margin (OPM) and Operating Cash flow to Net Sales ratio (OCF/Net Sales) to check whether operating performance of acquirers has significantly improved post-acquisition. This study has revealed that there is no significant improvement in firms’ operating performance based on financial parameters i.e. Return on Equity (ROE), Return on Assets (ROA) and Operating Profit Margin (OPM), post corporate acquisitions made during subprime crisis period. The study finds that there was negative impact based on these parameters. Though Operating Cash Flow to Net Sales ratio has improved significantly for the companies which have made acquisition in FY 2007-08 and FY 2008-09 but similar findings could not be achieved for FY 2009-10. This study will find its significance in present scenario wherein corporate acquisitions are seen as the fastest way to achieve growth. Corporate world may derive its growth strategy from this study. ","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127736955","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

Corporate Financial Distress: The Impact of Profitability, Liquidity, Asset Productivity, Activity and Solvency 企业财务困境:盈利能力、流动性、资产生产率、活动性和偿付能力的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.447

Karikari Amoa-Gyarteng

{"title":"Corporate Financial Distress: The Impact of Profitability, Liquidity, Asset Productivity, Activity and Solvency","authors":"Karikari Amoa-Gyarteng","doi":"10.31966/jabminternational.v28i2.447","DOIUrl":"https://doi.org/10.31966/jabminternational.v28i2.447","url":null,"abstract":"This study aims to determine the importance of liquidity, profitability, asset productivity, activity, and solvency in cases of corporate financial distress. One hundred and five firms in the extractive industry in the United States were analyzed. Firms must be publicly traded and have filed form 10-K reports with the securities and exchange commission of the United States to be considered for the study’s population. The measure of corporate financial distress is the Altman Z-score. By using the Altman discriminant function, this study identifies the precipitants of corporate financial distress. This is especially important because widespread corporate financial distress could cause global financial system volatility. The indicators were measured in the last two years before the distressed firms declared bankruptcy. The results indicate that liquidity, profitability, asset productivity and solvency have an impact on the financial health of firms and therefore, on financial distress. The study further determines that activity ratio does not have a statistically significant relationship with financial distress.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128758432","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: 7

Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms 组织承诺对会计专业人员绩效的影响:以会计师事务所为例

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.497

Lassaad Abdelmoula, S. Boudabbous

引用次数: 0

Consequences of Weak Internal Controls Over Financial Reporting: Foreign versus U.S. Firms 财务报告内部控制薄弱的后果:外国公司与美国公司

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.548

Kathleen M. Bakarich, Devon Baranek

{"title":"Consequences of Weak Internal Controls Over Financial Reporting: Foreign versus U.S. Firms","authors":"Kathleen M. Bakarich, Devon Baranek","doi":"10.31966/jabminternational.v28i2.548","DOIUrl":"https://doi.org/10.31966/jabminternational.v28i2.548","url":null,"abstract":"For a sample of both foreign cross-listed firms and U.S. firms that report material weaknesses in internal control over financial reporting (MWICFR) from 2007- 2016, we utilize event studies and multivariate techniques to examine if there are differential consequences of reporting MWICFR across the two groups. Specifically, we examine the reactions of the equity and debt markets, external auditors, and the firm’s governance. We find that after receiving an audit report with material weakness issues, foreign firms face a significantly more negative stock market reaction and decrease in credit ratings. These firms are more likely to receive a going-concern audit opinion than U.S. firms and are also significantly less likely to change their CEOs or CFOs. Additionally, we find that the strength of the home market regulatory environment mitigates the negative equity and debt market reactions for foreign firms. Lastly, we also find that the presence of foreign auditors for foreign firms alleviates audit market consequences, resulting in a lower likelihood of auditor resignations and going-concern audit opinions. This paper extends and complements the existing literature on cross-listed firms by documenting differences in the consequences for firms reporting weaknesses in ICFR and exploring the traits driving these differences.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131757487","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

Life Insurance Companies: Determinants of Cost Efficiency and Profitability 人寿保险公司:成本效率和盈利能力的决定因素

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.501

J. K. Tuffour, K. Ofori‐Boateng, W. Ohemeng, Jane Kabukuor Akuaku

{"title":"Life Insurance Companies: Determinants of Cost Efficiency and Profitability","authors":"J. K. Tuffour, K. Ofori‐Boateng, W. Ohemeng, Jane Kabukuor Akuaku","doi":"10.31966/jabminternational.v28i2.501","DOIUrl":"https://doi.org/10.31966/jabminternational.v28i2.501","url":null,"abstract":"One of the most important aspects of measuring a firm’s performance is its efficiency, through which the firm is expected to envisage effective cost reductions, thereby enhancing profitability. However, most studies conducted to explore the determinants of insurance companies’ performance has concentrated on the accounts earnings information and its components which are known to explain a small proportion of a firm’s performance. Also, studies on insurance either lump all the insurance companies together or pay more attention to non-life insurance, making it difficult to evaluate the fast growing life insurance industry in Ghana. Therefore, this study examines the efficiency of life insurance companies in Ghana utilising data from twelve life insurance companies for a period of 2013-2017. The efficiency scores were calculated using Efficiency Measurement System software. The fixed effect panel regression results show that, the significant determinants of both cost and profit functions are: price of labour, commission, gross premium and net investment income. It was also revealed that, on the average, the life insurance companies were about 71.2% cost efficient and 41.7% profit efficient. Further analysis reveals that, both profit and cost efficiency changes have statistically significant positive effect on firms’ Return on Asset. Policy-makers should institute policies that encourage these companies to operate efficiently in order to make effective capital allocation decisions to avoid collapse.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126796189","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

Determinant Factors of Social Cohesion and Inclusion of Street Vendors in Jakarta: Key Factor Surviving During Covid-19 Pandemic 雅加达街头摊贩社会凝聚力和包容性的决定因素:2019冠状病毒病大流行期间生存的关键因素

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.921

Beti Nurbaiti

{"title":"Determinant Factors of Social Cohesion and Inclusion of Street Vendors in Jakarta: Key Factor Surviving During Covid-19 Pandemic","authors":"Beti Nurbaiti","doi":"10.31966/jabminternational.v28i2.921","DOIUrl":"https://doi.org/10.31966/jabminternational.v28i2.921","url":null,"abstract":"This study aims to analyze the determinants of one of the sub-dimensions of social capital, namely social cohesion and inclusion on street vendors (PKL) in DKI Jakarta, most of whom are migrants. The study was conducted using primary data from a survey of the masterplan PKL study in DKI Jakarta in 2021 in 5 municipal areas, namely North Jakarta, West Jakarta, Central Jakarta, South Jakarta, and East Jakarta. The survey was conducted on 1409 street vendors. The method used is quantitative using a questionnaire instrument, which is equipped with in-depth interviews. The results showed that during the pandemic, all street vendors experienced a decrease in turnover, income, and profits and needed to adjust their household expenses to survive. During difficult times, they rely on social capital in the form of social cohesion and inclusion, helping each other in terms of business development, business capital support, transfer of knowledge, and trade skills knowledge. This is supported by the results of the social cohesion and inclusion variable measurement model test that has been carried out.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130655713","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

The The Impact of Customer’s Perception of the Practices of Corporate Social Responsibility on Purchase Intention 顾客对企业社会责任实践的认知对购买意愿的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2021-11-07 DOI: 10.31966/jabminternational.v28i2.473

A. Rashed, Doaa Mohamed Abd Elsamea

引用次数: 2

Corporate Social Responsibility, Corporate Life Cycle, and Dividend Policy 企业社会责任、企业生命周期与股利政策

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-10-23 DOI: 10.31966/jabminternational.v27i2.703

Eman Abdel-Wanis

引用次数: 1

Corporate Diversification and CEO Compensation: Evidence from the Moderating Effect of Firm Performance 公司多元化与CEO薪酬:来自企业绩效调节效应的证据

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-07-18 DOI: 10.26226/morressier.5f0c7d3058e581e69b05d02a

H. C. Wang, Yaying C. Yeh, Michael Slaubaugh, C. C. Fang

引用次数: 0