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Universal Journal of Accounting and Finance最新文献

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The Growth and Profitability of Life Insurance Industry in India – A Comparative Analysis between Public and Private Sector Companies 印度人寿保险业的增长和盈利能力--公共部门和私营部门公司的比较分析
Universal Journal of Accounting and Finance Pub Date : 2024-06-01 DOI: 10.13189/ujaf.2024.120201
Shahid Husain, Hamad A. Alhumoudi, Abdullah A. Alakkas
{"title":"The Growth and Profitability of Life Insurance Industry in India – A Comparative Analysis between Public and Private Sector Companies","authors":"Shahid Husain, Hamad A. Alhumoudi, Abdullah A. Alakkas","doi":"10.13189/ujaf.2024.120201","DOIUrl":"https://doi.org/10.13189/ujaf.2024.120201","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141234475","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
Exploring the Influence of State Support Programs on Patriotism and Future Taxpayer Intentions: Insights from a Developing Economy 探索国家支持计划对爱国主义和未来纳税人意向的影响：发展中经济体的启示
Universal Journal of Accounting and Finance Pub Date : 2024-06-01 DOI: 10.13189/ujaf.2024.120202
J. Ntiamoah, Kofi Opoku-Asante, Peter Arhenful, Mathew Owusu-Mensah
{"title":"Exploring the Influence of State Support Programs on Patriotism and Future Taxpayer Intentions: Insights from a Developing Economy","authors":"J. Ntiamoah, Kofi Opoku-Asante, Peter Arhenful, Mathew Owusu-Mensah","doi":"10.13189/ujaf.2024.120202","DOIUrl":"https://doi.org/10.13189/ujaf.2024.120202","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141391882","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
Regulatory Constraints on Financial Performance of Insurance Firms in Egypt: Structural Equation Model 埃及保险公司财务绩效的监管约束：结构方程模型
Universal Journal of Accounting and Finance Pub Date : 2024-02-01 DOI: 10.13189/ujaf.2024.120101
Salah Mohamed Eladly
{"title":"Regulatory Constraints on Financial Performance of Insurance Firms in Egypt: Structural Equation Model","authors":"Salah Mohamed Eladly","doi":"10.13189/ujaf.2024.120101","DOIUrl":"https://doi.org/10.13189/ujaf.2024.120101","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139887930","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
Regulatory Constraints on Financial Performance of Insurance Firms in Egypt: Structural Equation Model 埃及保险公司财务绩效的监管约束：结构方程模型
Universal Journal of Accounting and Finance Pub Date : 2024-02-01 DOI: 10.13189/ujaf.2024.120101
Salah Mohamed Eladly
{"title":"Regulatory Constraints on Financial Performance of Insurance Firms in Egypt: Structural Equation Model","authors":"Salah Mohamed Eladly","doi":"10.13189/ujaf.2024.120101","DOIUrl":"https://doi.org/10.13189/ujaf.2024.120101","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139828402","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
Assessing the Forecasting Performance of GARCH Models in the Presence of Instabilities 评估不稳定性情况下 GARCH 模型的预测性能
Universal Journal of Accounting and Finance Pub Date : 2024-02-01 DOI: 10.13189/ujaf.2024.120102
Azwifaneli I. Nemushungwa
{"title":"Assessing the Forecasting Performance of GARCH Models in the Presence of Instabilities","authors":"Azwifaneli I. Nemushungwa","doi":"10.13189/ujaf.2024.120102","DOIUrl":"https://doi.org/10.13189/ujaf.2024.120102","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140465065","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
Do Traders Front-Run News? Evidence From Form 8-K Disclosures of Class Action Lawsuit Settlements 交易员会抢先跑新闻吗?集体诉讼和解的8-K表格披露证据
Universal Journal of Accounting and Finance Pub Date : 2023-10-27 DOI: 10.33423/jaf.v23i4.6498
Doanh Zone Nguyen, Prasad Vemala
{"title":"Do Traders Front-Run News? Evidence From Form 8-K Disclosures of Class Action Lawsuit Settlements","authors":"Doanh Zone Nguyen, Prasad Vemala","doi":"10.33423/jaf.v23i4.6498","DOIUrl":"https://doi.org/10.33423/jaf.v23i4.6498","url":null,"abstract":"Using a novel and unique dataset of class action settlement announcements from Form 8-K disclosures as a proxy for private information, we tested whether traders front-run on the announcements and whether traders capture cumulative abnormal return (CAR) surrounding the disclosures. Although overall volume does rise, there is no statistically significant evidence of front-running Form 8-K disclosures and no CAR surrounding the disclosures. This study, nonetheless, contributes to the literature by providing further evidence from a new dataset of class action litigation settlements that there is no front-running of news. The findings contribute to the contrary – albeit less popular – collection of studies that show traders do not have access to private information upon which to exploit through front-running to capture CAR.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136262461","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
Information Communication Through Distorted Earnings Reporting 扭曲盈余报告中的信息沟通
Universal Journal of Accounting and Finance Pub Date : 2023-10-13 DOI: 10.33423/jaf.v23i4.6448
Tatiana Fedyk
{"title":"Information Communication Through Distorted Earnings Reporting","authors":"Tatiana Fedyk","doi":"10.33423/jaf.v23i4.6448","DOIUrl":"https://doi.org/10.33423/jaf.v23i4.6448","url":null,"abstract":"In this paper we study how discretionary managerial reports can be used for information communication about the firm’s value. Equilibrium reporting strategy and investment level are derived for strategic investor (i.e., VC), and competitive investor (i.e., IPO) market settings. It is shown that when direct truthful information communication is unreliable because of incentive misalignments, costly discretionary biased reporting still allows perfect information communication. Comparative static shows that the level of earnings management and amount of capital invested differs in these two cases. Our model justifies the existence of lock up period during IPO and provides some arguments supporting a pattern of VC-IPO sequence since getting initial financing from strategic investor reduces the cost of signaling for the firm during subsequent IPO procedure. Presented analysis generates several empirical implications regarding strategic choices of earnings management depending on the investment structure.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135919638","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 Observational Study Financial Fraud Offense Themes and Financial Fraud Risk of Money Laundering to Increase Financial Global Sustainability Compliance 金融欺诈犯罪主题与洗钱金融欺诈风险对提高金融全球可持续性合规的观察研究
Universal Journal of Accounting and Finance Pub Date : 2023-10-13 DOI: 10.33423/jaf.v23i4.6446
Sina Patel, Karina Kasztelnik, Maja Zelihic
{"title":"The Observational Study Financial Fraud Offense Themes and Financial Fraud Risk of Money Laundering to Increase Financial Global Sustainability Compliance","authors":"Sina Patel, Karina Kasztelnik, Maja Zelihic","doi":"10.33423/jaf.v23i4.6446","DOIUrl":"https://doi.org/10.33423/jaf.v23i4.6446","url":null,"abstract":"American society could benefit from the results of the study. The banking and financial industries ought to be prepared for the future and continue to adapt to new emerging threats, varying consumer classification, and changing environment. Banking and financial services institutions play a substantial role in the community. By changing and developing new policies and procedures, these organizations can work towards effective money laundering and financing fraud prevention compliance plans. Additionally, banks and financial services institutions may clarify and strengthen customer due diligence requirements to protect their organizations and reduce financial fraud risks. The implications for positive social change may include the possibilities to develop new compliance strategies and strengthen existing regulatory mechanisms to help compliance managers, reduce the risk of bank failures, increase employment opportunities, and promote public awareness by educating consumer about financial fraud risks.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135919641","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
From Fraudsters to Scammers and Cyber-Villains, Tech-Savvy Criminals Are Out to Steal Your Money 从欺诈者到骗子和网络恶棍，精通技术的犯罪分子正在偷你的钱
Universal Journal of Accounting and Finance Pub Date : 2023-10-13 DOI: 10.33423/jaf.v23i4.6450
Stephanie Metts, Martin S. Bressler
{"title":"From Fraudsters to Scammers and Cyber-Villains, Tech-Savvy Criminals Are Out to Steal Your Money","authors":"Stephanie Metts, Martin S. Bressler","doi":"10.33423/jaf.v23i4.6450","DOIUrl":"https://doi.org/10.33423/jaf.v23i4.6450","url":null,"abstract":"Today, more than ever before, criminals are out to steal from your business. However, today, criminals not only use organized shoplifting gangs and engage in armed robberies, but they now also use computers and the internet. Bernie Madoff and Sam Bankman-Fried have joined the lengthy list of well-known criminals before Charles Ponzi.
 The Fraud Triangle (Cressey, 1973) is based upon Opportunity, Incentive, and Rationalization. The COVID-19 pandemic created a perfect storm of opportunity for would-be scammers. The federal government fueled opportunity with $800 billion in COVID relief funding for the Paycheck Protection Program and up to $400 billion for COVID unemployment relief.
 According to the Association of Certified Fraud Examiners (ACFE) small businesses are often targeted as they tend to have fewer safeguards in place to prevent fraud. The ACFE reports that the average loss for a small business fraud is $100,000 and an average of five percent of annual revenue.
 In this paper, the authors provide an overview of current fraud activities and a study of the Traits of Sympathy survey to help examine whether a relationship exists between one’s rationalization and sympathy in their decision to commit fraud in the pre-fraud state. We present research findings and offer recommendations.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135919636","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
Endogenous Inflation in the UEMOA Zone: Trade-Off Between Inflation and Output UEMOA地区的内生通货膨胀:通货膨胀与产出之间的权衡
Universal Journal of Accounting and Finance Pub Date : 2023-10-13 DOI: 10.33423/jaf.v23i4.6455
Fousseni Ramde, El Hadji Omar Ndao, Stèves William Sanon
{"title":"Endogenous Inflation in the UEMOA Zone: Trade-Off Between Inflation and Output","authors":"Fousseni Ramde, El Hadji Omar Ndao, Stèves William Sanon","doi":"10.33423/jaf.v23i4.6455","DOIUrl":"https://doi.org/10.33423/jaf.v23i4.6455","url":null,"abstract":"Ensuring price stability is currently the priority objective of most central banks around the world, such as the BCEAO. However, one may wonder if the inflation targeting policy of between 1% and 3% is relevant? Several authors such as Kouame (2009), Combey and Nubupko (2010) have addressed this issue. Contrary to their approaches which use all the method of Hansen (1999) to highlight the endogenous level of inflation, this study proposes to highlight the existence of an endogenous threshold by the log quadratic model before its determination.
 The objective of this paper is to determine the level of endogenous inflation in WAEMU from the perspective of production. Our methodology, which is based on the criticisms of the Hansen model, consists in estimating two models: a log-linear model and a log-quadratic model. Using a robust estimation method, the Pooled Mean Group (PMG) on WAEMU data, it emerges on the one hand, the non-linearity of the Inflation-Production relationship in WAEMU, and the other hand, the level of endogenous inflation which maximizes production is estimated at 4.5%.
 Thus, the endogenous targeting policy of the BCEAO is not conducive to the stimulation of production and, by extension, to growth in the WAEMU space.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135919894","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
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