Journal of Islamic Accounting and Finance Research最新文献_第10页

Exploring the Audit Supervision of China’s Medical Insurance Fund Based on the 2019 Medical Insurance Fund Audit Data 基于2019年医疗保险基金审计数据的中国医疗保险基金审计监管探析

Journal of Islamic Accounting and Finance Research Pub Date : 2021-05-31 DOI: 10.5430/AFR.V10N2P78

Xinyi Zhou, W. Su

引用次数: 2

Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms? 审计委员会的特点是否促进了尼日利亚上市公司的风险管理实践?

Journal of Islamic Accounting and Finance Research Pub Date : 2021-05-26 DOI: 10.5430/AFR.V10N2P70

S. Ojeka, Alex Adeboye, Olajide Dahunsi

{"title":"Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms?","authors":"S. Ojeka, Alex Adeboye, Olajide Dahunsi","doi":"10.5430/AFR.V10N2P70","DOIUrl":"https://doi.org/10.5430/AFR.V10N2P70","url":null,"abstract":"There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board of directors and senior executives are increasingly expected to manage their various organizations' risk portfolios, affecting their financial performance. This has led to the assigning of the risk assessment role to the audit committee. The board of directors and its audit committee play an essential function in Enterprise Risk Management (ERM) by building up the right condition or tone-at-the-top. Given the board's responsibilities for representing the interests of shareholders, it plays a vital role in overseeing management's approach to ERM. This study examined the relationship between audit committee characteristics and risk management of some selected listed firms in a developing country like Nigeria. The study used secondary data to describe the dependent variable (financial risk decomposed into credit risk and liquidity risk) and the explanatory variables (decomposed into audit committee accounting expertise, audit committee meetings, audit committee independence and audit committee gender). The study used pair sample t-test, student t-test, Pearson Moment Correlation and random panel data estimator for twenty (20) selected listed firms for 2012-2016. Findings indicate that there is a negative between audit committee accounting expertise and financial risk. This revealed that Accounting Expertise in Audit Committees are likely to involve in activities and practices to curb financial risk. In addition, the Audit committee meeting indicates a negative relationship with credit risk. Audit committee gender and audit committee independence have a negative effect on liquidity risk. Therefore, this study recommends that Audit committees embrace Enterprise Risk Management (ERM) to manage risks effectively across the organization. Risk management processes should be one of the major points of discussion during audit committee meetings.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"31 1","pages":"70"},"PeriodicalIF":0.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81681057","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

Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities 人力资本会计对企业市场价值的影响:肯尼亚私立大学的调查

Journal of Islamic Accounting and Finance Research Pub Date : 2021-05-21 DOI: 10.5430/AFR.V10N2P51

San Lio

{"title":"Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities","authors":"San Lio","doi":"10.5430/AFR.V10N2P51","DOIUrl":"https://doi.org/10.5430/AFR.V10N2P51","url":null,"abstract":"Purpose-The study examined the findings of an empirical evaluation of Human Capital (HC) accounting implications on firm market value among Kenyan private universities. Design/methodology/approach- a Cross-sectional survey on finance and human resource directors in Kenyan private universities. Findings- Kenyan Chartered Private Universities were successful because they accounted for, and reported their HC as material investments. However, further research was recommended to establish whether: the 4.2% who did not enjoy a good reputation and image consecutively for the past three financial periods; the 47% who did not enjoy easy access to Kenya’s capital markets consecutively for the past three financial periods; the 25% who did not retain their quality HC consecutively for the past three financial periods; as well as the 30% who did not enjoy high ROI consecutively for the past three financial periods: did so solely because they did not account and report their HC as material investments or there were indeed other factors motivating the results. Originality/Value-Accounting for HC is a big deal in Kenyan Knowledge-Information-Service-Sector (KISS) firms such as private universities because HC is the intervening factor for competitive advantage: Yet the discipline is unexplored in existing Kenyan empirical works.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"30 1","pages":"51"},"PeriodicalIF":0.0,"publicationDate":"2021-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72980353","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

Multifractal Analysis of the Foreign Exchange Markets Application to MENA Countries 中东和北非国家外汇市场应用的多重分形分析

Journal of Islamic Accounting and Finance Research Pub Date : 2021-04-19 DOI: 10.5430/AFR.V10N2P17

Nabiha Haouas

引用次数: 0

Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach 突尼斯证券交易所ipo的抑价过程:基于代理的建模方法

Journal of Islamic Accounting and Finance Research Pub Date : 2021-04-07 DOI: 10.5430/AFR.V10N2P1

Sahbi Missaoui, Nizar Raissi

{"title":"Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach","authors":"Sahbi Missaoui, Nizar Raissi","doi":"10.5430/AFR.V10N2P1","DOIUrl":"https://doi.org/10.5430/AFR.V10N2P1","url":null,"abstract":"The fundamental problematic treated in our study was an attempt to explain an anomaly in the issuance of new stocks in IPOs process. The objective of this research is to analyze the effect of certain variables on the level of undervaluation by presenting certain econometric models issued from Agent-based modelling approach. Certain variables can be predictive of the phenomenon of undervaluation such as: the Stock equity distributed to institutional investors, liquidity in the secondary market measured by the price range and the type of investor who can be insiders or outsiders, in addition to these variables we have introduced some control variables which in turn help explain the level of underpricing and which are the age of the company, its size and dimension, the volume of trade and the volatility. Empirically and based on a sample of 16 companies, we were able to respond to our problematic. In fact, according to the hypotheses tests, the prices of the newly introduced stocks on the stock exchange are mostly undervalued which were aligned with our study. Thereby, the methodology adopted based to Dynamic linear models (DLM) that allows offering a very generic framework to analyse time series data. The results of this research were, in part, consistent with work done in developed countries (especially in USA and Europe). Indeed, the undervaluation is in a positive relationship with certain explanatory variables such as the Institutional ownership (INST), Insiders ownership (INSID), Price range (FOUR), etc. On the other hand, we were able to identify significant negative relationships between the initial undervaluation and the basic variable Outsiders ownership (OUTSID), the size of companies listed on the Tunis Stock exchange (BVMT) and the volume of issued stocks.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":"1"},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79561111","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

Synopsis of the Accounting Research in Hellas 希腊会计研究综述

Journal of Islamic Accounting and Finance Research Pub Date : 2021-02-26 DOI: 10.5430/AFR.V10N1P75

Yiannis Yiannoulis

引用次数: 0

actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts 影响流转税征收绩效的行动者:以西Shoa区选定地区为例

Journal of Islamic Accounting and Finance Research Pub Date : 2021-02-26 DOI: 10.11648/J.IJFBR.20210702.12

Dejene Debebe Kibret

{"title":"actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts","authors":"Dejene Debebe Kibret","doi":"10.11648/J.IJFBR.20210702.12","DOIUrl":"https://doi.org/10.11648/J.IJFBR.20210702.12","url":null,"abstract":"Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study used mixed research approach and sampling (Systematic random, purposive sampling). Sample sizes 373 respondents selected and distributed questionnaires and interview. Data analyze by SPSS version 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects turnover tax performance positively. It was revealed that perpetuation tax fairness affects negatively where as compliance cost has a negative statistically insignificant. They concluded that the problems facing revenue administration office while collecting turnover tax. Based on the study recommended that revenue authority need to develop strategic management commitment, recruit sufficient number of employees and continues training qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, increase number of users of Electronic Tax Register, extensive tax knowledge (awareness) creation programs update and maximize frequency tax audit effective on field compromising a priority task.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75350071","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

An Empirical Analysis of Productivity Changes in the Ethiopian Commercial Banks: Using DEA- Based Malmquist Productivity Index Approach 埃塞俄比亚商业银行生产率变化的实证分析:基于DEA的Malmquist生产率指数方法

Journal of Islamic Accounting and Finance Research Pub Date : 2021-02-25 DOI: 10.5430/AFR.V10N1P48

A. Berhe

{"title":"An Empirical Analysis of Productivity Changes in the Ethiopian Commercial Banks: Using DEA- Based Malmquist Productivity Index Approach","authors":"A. Berhe","doi":"10.5430/AFR.V10N1P48","DOIUrl":"https://doi.org/10.5430/AFR.V10N1P48","url":null,"abstract":"The rationale of this paper is to measure the productivity change of commercial banks in Ethiopia based on DEA-based Malmquist productivity index approach. For this purpose, this study employed a balanced panel data of eight commercial banks operating from 2006 to 2017. The result shows that the banks under study were found to have reported a slight productivity progress of 0.4% over the whole study period. The productivity improvement is accredited to the technological progress (0.9%) rather than the efficiency loss (0.5%). Meanwhile, the finding suggests that the decline in the technical efficiency of the banks was caused both by pure technical efficiency and scale efficiency. Alternatively, the finding of the study indicates that the productivity performance of all the banks under study, with the exception of AIB and CBE, remain almost constant in spite of their size during the period. AIB and CBE have exhibit an average productivity progress of 2% and 1.4% respectively during the study period. In the study period, AIB was found to be the most inefficient (2.4%) and the most productive one (2%) comparing to other banks in the study due to retrogress in scale efficiency change (2.1%) as well as technical progress (4.5%) in that order. Further, the paper suggests that the productivity performance of the banks under study was not significantly different in the period. So, the banks have to move forwards their technology to increase productivity more and more, while improving the resource utilization efficiency by up grading their managerial practices and scale operations (optimum size)","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"4 1","pages":"48"},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76256479","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

Working Capital Management (WCM) and Firm Performance in Emerging Markets: A Case of Bangladesh 新兴市场的营运资本管理与企业绩效:以孟加拉为例

Journal of Islamic Accounting and Finance Research Pub Date : 2021-02-25 DOI: 10.5430/AFR.V10N1P36

Rafiqul Bhuyan, Mohammad Sogir Hossain Khandoker, Noshin Tasneem, Mahjuja M. Taznin

引用次数: 0

Unobservable Monetary Policy Surprises and Exchange Rates 不可观察的货币政策意外和汇率

Journal of Islamic Accounting and Finance Research Pub Date : 2021-01-22 DOI: 10.2139/ssrn.3322832

Vahid Gholampour

引用次数: 1