发布求助
文献互助 智能选刊 最新文献

Universal Journal of Accounting and Finance最新文献

筛选
英文 中文
The Growing Importance of Teaching Soft Skills in Accounting Classes 在会计课堂上教授软技能的重要性与日俱增
Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6277
{"title":"The Growing Importance of Teaching Soft Skills in Accounting Classes","authors":"","doi":"10.33423/jaf.v23i3.6277","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6277","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77375474","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
A Comparative Analysis of the Determinants of the United States and U.K. Banks’ Profitability 美国和英国银行盈利能力决定因素的比较分析
Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6282
{"title":"A Comparative Analysis of the Determinants of the United States and U.K. Banks’ Profitability","authors":"","doi":"10.33423/jaf.v23i3.6282","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6282","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74917291","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
Diversification and Earnings Management at U.S. Bank Holding Companies 美国银行控股公司的多元化和收益管理
Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6310
{"title":"Diversification and Earnings Management at U.S. Bank Holding Companies","authors":"","doi":"10.33423/jaf.v23i3.6310","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6310","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89367445","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
Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs? 谁来决定商誉减值:首席执行官还是首席财务官?
Universal Journal of Accounting and Finance Pub Date : 2023-08-02 DOI: 10.33423/jaf.v23i3.6307
Ronald P. Guidry, Joseph Johnston, Brent Lao
{"title":"Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs?","authors":"Ronald P. Guidry, Joseph Johnston, Brent Lao","doi":"10.33423/jaf.v23i3.6307","DOIUrl":"https://doi.org/10.33423/jaf.v23i3.6307","url":null,"abstract":"Goodwill impairment involves subjective estimations and a high degree of managerial discretion. However, it remains unclear whether CEOs or CFOs have more influence on goodwill valuation. We address the question by investigating the relation between executives’ equity incentives and goodwill impairments. We find that firms with higher CEO or CFO equity incentives report lower annual goodwill impairments. Interestingly, the negative relation is stronger for CFO equity incentives. Further, we conjecture and find that the relative influence of CEOs and CFOs on goodwill impairments differs in a setting involving executive turnovers. Specifically, we find that a new CFO has no significant effect on impairment decisions. In contrast, a new CEO is associated with a higher probability of recording a large goodwill impairment, presumably to engage in “big bath” accounting. Taken together, our results suggest that, while incumbent CFOs are in charge of routine review of goodwill valuation, new CEOs have the final authority on large-impairment decisions.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89453625","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
Managerial Opportunism in Fair Value Accounting: The Role of Board Composition 公允价值会计中的管理机会主义:董事会构成的作用
Universal Journal of Accounting and Finance Pub Date : 2023-06-01 DOI: 10.13189/ujaf.2023.110302
C. D'Este, Ilaria Galavotti, Pier Luigi Marchini, Anna Maria Fellegara
{"title":"Managerial Opportunism in Fair Value Accounting: The Role of Board Composition","authors":"C. D'Este, Ilaria Galavotti, Pier Luigi Marchini, Anna Maria Fellegara","doi":"10.13189/ujaf.2023.110302","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110302","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81580474","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
Effect of Mobile Banking Technology on Loan Performance of Deposit Taking Savings and Credit Cooperative Organisations in Mombasa County, Kenya 移动银行技术对肯尼亚蒙巴萨县存款储蓄信用合作机构贷款绩效的影响
Universal Journal of Accounting and Finance Pub Date : 2023-06-01 DOI: 10.13189/ujaf.2023.110301
Elizabeth Nabwire Millan, Charles Guandaru Kamau, Mary Ibua
{"title":"Effect of Mobile Banking Technology on Loan Performance of Deposit Taking Savings and Credit Cooperative Organisations in Mombasa County, Kenya","authors":"Elizabeth Nabwire Millan, Charles Guandaru Kamau, Mary Ibua","doi":"10.13189/ujaf.2023.110301","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110301","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80209834","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: 2
Enhancing the MSME Islamic Financial Inclusion in Indonesia: An Institutional Theory Perspective 加强印尼中小微企业伊斯兰普惠金融:制度理论视角
Universal Journal of Accounting and Finance Pub Date : 2023-05-15 DOI: 10.33423/jaf.v23i2.6042
Adi Saifurrahman, Salina Kassim
{"title":"Enhancing the MSME Islamic Financial Inclusion in Indonesia: An Institutional Theory Perspective","authors":"Adi Saifurrahman, Salina Kassim","doi":"10.33423/jaf.v23i2.6042","DOIUrl":"https://doi.org/10.33423/jaf.v23i2.6042","url":null,"abstract":"The concept of financial inclusion is a complex problem, and it was constructed by several aspects ranging from socio-cultural, psychological, economic, geographical and political issues. Financial inclusion under the conceptualisation of institutional theory highlights the role of institutions in active markets, government, communities and societies in explaining the financial exclusion phenomenon, emphasising its vital position as the component in influencing the realisation of financial inclusion. By implementing this theory, the main objective of this study is to examine and identify the roles of involved institutions as a critical determining factor to attain Islamic financial inclusion for the Micro, Small, and Medium-sized Enterprise (MSME) sector in Indonesia by incorporating the notion of “Institutional Isomorphism” in their operation. This study suggests that by integrating the institutional pressure in the institutional environment of the three involving sectors, namely: The public sector, Islamic financial services providers and the MSMEs industry, this system will intensify the chance of the MSMEs sector in embracing Islamic financial inclusion, improve their productivity, and contribution to Indonesia’s sustainable economy.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76428958","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: 2
Essential Qualifications: Accounting Faculty Selection Trends 基本资格:会计学院的选择趋势
Universal Journal of Accounting and Finance Pub Date : 2023-05-15 DOI: 10.33423/jaf.v23i2.6083
{"title":"Essential Qualifications: Accounting Faculty Selection Trends","authors":"","doi":"10.33423/jaf.v23i2.6083","DOIUrl":"https://doi.org/10.33423/jaf.v23i2.6083","url":null,"abstract":"Colleges and universities are challenged with attracting faculty with the essential qualifications to deliver accounting degree programs that meet the accounting profession’s needs. Budget constraints and accreditation standards further influence colleges and universities hiring trends, particularly in the specialized areas of tax and audit. Before the pandemic, business schools began adjusting their hiring practices to address these challenges. Furthermore, institutions were redesigning degree programs to be consistent with the implemented changes in professional certification exams. The disruptive effects of the COVID-19 pandemic on enrollment and operational budgets have exacerbated these challenges. Consequently, institutions may need to alter their recruitment strategies to contend with faculty shortages and provide a curriculum to meet the profession’s needs. This study explored what qualifications decision-makers deemed essential for recently hired accounting faculty. Further, we investigated to what extent particular academic institutional characteristics influenced the selection of an accounting faculty candidate. Finally, this study also reports on the trend in the essential qualifications preferred for new accounting faculty hires.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135140207","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
Bootstrap DEA Analysis of Comparative Efficiencies of Islamic Banks: Across Nine South and Southeast Asian Countries 伊斯兰银行比较效率的Bootstrap DEA分析:横跨九个南亚和东南亚国家
Universal Journal of Accounting and Finance Pub Date : 2023-05-15 DOI: 10.33423/jaf.v23i2.6163
{"title":"Bootstrap DEA Analysis of Comparative Efficiencies of Islamic Banks: Across Nine South and Southeast Asian Countries","authors":"","doi":"10.33423/jaf.v23i2.6163","DOIUrl":"https://doi.org/10.33423/jaf.v23i2.6163","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91084321","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
Cryptocurrency Digital Assets: Evidence of the Emergence of Cryptocurrency Securities Markets as an Investment Asset Class, 2018-2023 加密货币数字资产:加密货币证券市场作为投资资产类别出现的证据，2018-2023
Universal Journal of Accounting and Finance Pub Date : 2023-05-15 DOI: 10.33423/jaf.v23i2.6090
Mitchell Miller, Dale Prondzinski
{"title":"Cryptocurrency Digital Assets: Evidence of the Emergence of Cryptocurrency Securities Markets as an Investment Asset Class, 2018-2023","authors":"Mitchell Miller, Dale Prondzinski","doi":"10.33423/jaf.v23i2.6090","DOIUrl":"https://doi.org/10.33423/jaf.v23i2.6090","url":null,"abstract":"This study seeks to understand the value of digital assets as inve stments. The study compared the returns of the FAANG stocks and the S&P 500 TR Index to Bitcoin and the CRIX index. The results found no significant difference between the returns of the FANG stocks and Bitcoin on a risk-adjusted basis. However, the study found a significant difference between the S&P 500 TR Index as compared to Bitcoin and the CRIX index on a risk-adjusted basis. The period of the study, 2018-2023, reflects the relevant time band measured by the number of published studies and academic articles. The authors conclude that while Bitcoin may be an investment of choice for a risk-seeking investment style, better assets of choice exist for a risk-averse investor building a diversified portfolio.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83910251","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信