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Universal Journal of Accounting and Finance最新文献

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The Santa Claus Rally in U.S. Stock Market Returns 圣诞老人在美国股市反弹
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5943
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引用次数: 0
Do Zombie Firms Display the Sticky Costs’ Phenomenon? 僵尸企业是否表现出粘性成本现象?
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5941
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引用次数: 0
Do Firms Round Up Operating Cash Flows? 企业是否会集中经营现金流?
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5940
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引用次数: 0
The Need for Due Diligence and Financial Statement Analysis – The Bank of America-Merrill Lynch Case 尽职调查和财务报表分析的必要性-美国银行-美林案例
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5829
{"title":"The Need for Due Diligence and Financial Statement Analysis – The Bank of America-Merrill Lynch Case","authors":"","doi":"10.33423/jaf.v23i1.5829","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5829","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85522588","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 Risk Approach as Paradigm Factors in the Treatment of Financial Crisis Cycles 风险方法作为金融危机周期治疗的范式因素
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5833
{"title":"The Risk Approach as Paradigm Factors in the Treatment of Financial Crisis Cycles","authors":"","doi":"10.33423/jaf.v23i1.5833","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5833","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80657424","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 Financial Data Services Domain: From Taxonomies to Ontologies 金融数据服务领域:从分类法到本体
Universal Journal of Accounting and Finance Pub Date : 2023-02-15 DOI: 10.33423/jaf.v23i1.5830
{"title":"The Financial Data Services Domain: From Taxonomies to Ontologies","authors":"","doi":"10.33423/jaf.v23i1.5830","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5830","url":null,"abstract":"There are many different types of instruments and hundreds of different markets for investment, leading to an extremely large and hard-to-define universe of financial data. The related commercial offer is extremely heterogeneous and complex. In this scenario, it is difficult to source the most appropriate financial services providers. In the past, eProcurement mainly focused on using ERP management tools to record and examine previous buying decisions and expenditure data. In recent years, machine learning and artificial intelligence have been applied to procurement workflows, introducing computation of external or third￾party unstructured data to achieve a higher level of market knowledge and decision automation. To exploit the possibilities provided by these new technologies to the full extent possible, theoretical models for understanding large amounts of unstructured data are essential. In this research-in-progress paper, we propose a taxonomy of financial data services and depict the related prototype ontological model, providing a possible conceptualization and specification of the domain of interest potentially useful for the development of applications based on semantic technologies.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135638588","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 Dilemma: Push-Down Accounting and the Conceptual Framework of Financial Accounting: A Case of Contradictions between Relevance and Reliability 困境:下推会计与财务会计概念框架:相关性与可靠性矛盾的案例
Universal Journal of Accounting and Finance Pub Date : 2023-01-01 DOI: 10.13189/ujaf.2023.110101
K. Al-Adeem
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引用次数: 1
Auditors' Perceptions toward Challenges and Attitudes of Adopting International Financial Reporting Standards 审计师对采用国际财务报告准则的挑战和态度的看法
Universal Journal of Accounting and Finance Pub Date : 2023-01-01 DOI: 10.13189/ujaf.2023.110102
Malik R. Elhaj, M. Soliman
{"title":"Auditors' Perceptions toward Challenges and Attitudes of Adopting International Financial Reporting Standards","authors":"Malik R. Elhaj, M. Soliman","doi":"10.13189/ujaf.2023.110102","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110102","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88700674","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
Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE) 企业环境资源保护对收入和股权绩效的影响——黑人经济赋权(BEE)的调节作用
Universal Journal of Accounting and Finance Pub Date : 2023-01-01 DOI: 10.13189/ujaf.2023.110103
C. Ngwakwe
{"title":"Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)","authors":"C. Ngwakwe","doi":"10.13189/ujaf.2023.110103","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110103","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72771499","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 Impact of Women Board Members on ROA and Sustainability in CEO-Only Boards 女性董事会成员对首席执行官专属董事会的总资产回报率和可持续性的影响
Universal Journal of Accounting and Finance Pub Date : 2022-11-18 DOI: 10.33423/jaf.v22i5.5589
Debra L. Stone, Kayhan Koleyni
{"title":"The Impact of Women Board Members on ROA and Sustainability in CEO-Only Boards","authors":"Debra L. Stone, Kayhan Koleyni","doi":"10.33423/jaf.v22i5.5589","DOIUrl":"https://doi.org/10.33423/jaf.v22i5.5589","url":null,"abstract":"Gender diversity has changed the board of directors and now with more women on the board (WOB), they can make significant changes in corporations and possibly outcomes. This study addresses the relationship between ratio of women on CEO-only boards with Corporate Social Responsibility (CSR), words disclosed in 10-K financial reports and Return on Assets (ROA). We found a significant negative relationship between ratio of WOB and CSR type words in the 10-k annual report and a significant positive relationship between ratio of WOB and ROA. Our results indicate no significant relationship between high or low WOB and sustainability type reports.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88011002","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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