International Journal of Accounting & Finance Review最新文献_第3页

Stock Market Efficiency in the Time of COVID-19: Evidence from Industry Stock Returns COVID-19时期的股票市场效率:来自行业股票回报的证据

International Journal of Accounting & Finance Review Pub Date : 2020-09-02 DOI: 10.46281/ijafr.v5i2.744

Vaibhav Lalwani, V. Meshram

引用次数: 20

Volatility Modelling of Chinese Stock Market Monthly Return and Investor Sentiment Using Multivariate GARCH Models 基于多元GARCH模型的中国股市月收益与投资者情绪波动模型

International Journal of Accounting & Finance Review Pub Date : 2020-06-22 DOI: 10.46281/ijafr.v5i1.635

H. Zeng

引用次数: 1

Accounting Standards for Awaqf: A Review awaf会计准则:综述

International Journal of Accounting & Finance Review Pub Date : 2019-11-22 DOI: 10.46281/ijafr.v4i2.424

Zakir Hossen Shaikh, A. Sarea, A. Khalid

引用次数: 1

Attitudes towards Islamic Banks: The Impact of Religiosity and the Moderating Role of Trust 对伊斯兰银行的态度:宗教信仰的影响和信任的调节作用

International Journal of Accounting & Finance Review Pub Date : 2019-11-15 DOI: 10.46281/ijafr.v4i2.420

Zaid Zaid

{"title":"Attitudes towards Islamic Banks: The Impact of Religiosity and the Moderating Role of Trust","authors":"Zaid Zaid","doi":"10.46281/ijafr.v4i2.420","DOIUrl":"https://doi.org/10.46281/ijafr.v4i2.420","url":null,"abstract":"The purpose of this study is to analyze the impact of Muslim religiosity on attitudes towards Islamic Banks, considering the moderating role of public trust that exists towards these Islamic financial institutions. It identifies how trust towards Islamic banks in terms of their conformity with Shari’ah principles and their safe handling of deposits would affect common attitudes towards them. Data for the study was collected through questionnaires from 113 individuals participated in the survey. The data was analyzed through correlation and regression analysis. Results showed that religiosity (belief, practice, knowledge, experience and consequence) has positive impact on attitudes towards Islamic banks. It proved that the more a person is religion conscious the more he/she is inclined towards Islamic banks. Moreover, it was confirmed that trust has positive relationship with attitudes towards Islamic banks. However, results could not identify any significant moderating role of trust on the relationship between religiosity and attitudes towards Islamic banks. Practical implications of the results and avenues for further investigation are discussed for future research.","PeriodicalId":358779,"journal":{"name":"International Journal of Accounting & Finance Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127318141","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: 4

Influential Factors Responsible for Profitability: A Technical Study on Commercial Banks in Bangladesh 盈利能力的影响因素:孟加拉国商业银行技术研究

International Journal of Accounting & Finance Review Pub Date : 2019-11-06 DOI: 10.46281/ijafr.v4i2.418

S. Akber

引用次数: 3

Forensic Accounting and Fraud Prevention in Nigerian Public Sector: A Conceptual Paper 尼日利亚公共部门的法务会计和欺诈预防:一份概念性文件

International Journal of Accounting & Finance Review Pub Date : 2019-08-30 DOI: 10.46281/ijafr.v4i2.389

S. Abdulrahman

引用次数: 21

Effect of Environmental and Social Cost on Performance of Manufacturing Companies in Nigeria 环境和社会成本对尼日利亚制造企业绩效的影响

International Journal of Accounting & Finance Review Pub Date : 2019-08-11 DOI: 10.46281/ijafr.v4i2.378

Ngozi G. Iheduru, I. Chukwuma

引用次数: 8

The Impact of E - Accounting in Modern Businesses 电子会计对现代企业的影响

International Journal of Accounting & Finance Review Pub Date : 2019-07-18 DOI: 10.46281/ijafr.v4i2.355

Susan Peter Teru, Innocent Felix Idoko, Lukman Bello

{"title":"The Impact of E - Accounting in Modern Businesses","authors":"Susan Peter Teru, Innocent Felix Idoko, Lukman Bello","doi":"10.46281/ijafr.v4i2.355","DOIUrl":"https://doi.org/10.46281/ijafr.v4i2.355","url":null,"abstract":"There has been constant growth and development in information technology which had brought the digital revolution in our daily economic, social and cultural fields. This technological development changed the methods and ways of carrying out tasks within the scope of accounting transactions and activities through the use of electronic media. One of the digital applications produced on this issue is E- accounting. E- accounting is a new development in the field of accounting adopted at the international level. E- accounting stands for electronic accounting with the characteristics of high speed, accuracy and with an immediate result. Accordingly, source documents and accounting records exist in a digital form instead of on paper in an electronic accounting system. It helps businesses keep their financial data and accounting software in a safe, secure environment allowing real-time access to authorized users irrespective of their location or computing platforms. This paper sheds light on the impact of e-accounting in the modern business, the concept of E- accounting, benefits, and problems of e- accounting. The main source of data used for this paper is the secondary data from the review of related literature basically to create a theoretical background for the study. It was found from the studies that many organizations fail in the business, not because of poor quality of material, not the availability of trained staff, management problems, but the main reason is the accounting practices adopted by the businesses. Therefore, there is a need for businesses to adopt e -accounting practices as a replacement for traditional practices.","PeriodicalId":358779,"journal":{"name":"International Journal of Accounting & Finance Review","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134493867","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: 10

Determinants of Commercial Banks' Lending Behavior in Nepal 尼泊尔商业银行贷款行为的决定因素

International Journal of Accounting & Finance Review Pub Date : 2019-06-30 DOI: 10.46281/ijafr.v4i1.338

B. Bhattarai

{"title":"Determinants of Commercial Banks' Lending Behavior in Nepal","authors":"B. Bhattarai","doi":"10.46281/ijafr.v4i1.338","DOIUrl":"https://doi.org/10.46281/ijafr.v4i1.338","url":null,"abstract":"The main objective of this study was to establish the determinants of lending operations among commercial banks in Nepal. Specifically, the study sought to explore the effect of bank specific characteristics and to identify external factors that determine commercial banks’ lending behavior in Nepal. Secondary panel data was used that covered a period of six years (2012/13-2017/18) of the major ten commercial banks to examine factors associated with lending behavior of in Nepal. From the estimation results, it was found that liquidity ratio, interest rate spread and exchange rate were significant in determining lending behavior in Nepal’s commercial banks. The positive effect of exchange rate infers that commercial banks in Nepal have sufficient insights into the international market and trade and that they are prepared to meet short-term and long-term commitments. Inflation maintained by the central economic policy has a positive and significant influence on lending volumes among commercial banks in Nepal. Likewise, the findings showed interest rate spread negatively and significantly on total loans advanced to individual and institutions. This implies that as the cost of borrowing increases, banks significantly increase credit supply in the market. However, there seems a greater deal of reluctance from among the borrowers to get more credit in such situations. During periods of economic stagnation, majority of loans become non-performing and thus constraining credit available to private sector.","PeriodicalId":358779,"journal":{"name":"International Journal of Accounting & Finance Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126393463","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

Does the Interest Rate Form Business Cycle? 利率决定经济周期吗?

International Journal of Accounting & Finance Review Pub Date : 2019-06-01 DOI: 10.46281/ijafr.v4i1.281

B. Bidabad, Abul Hassan

引用次数: 4