journal of accounting finance and auditing studies (JAFAS)最新文献_第4页

The Relation between CEO Reputation, Financial Distress, Internal Control, and Earnings Management CEO声誉、财务困境、内部控制与盈余管理的关系

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.007

Edi Edi

{"title":"The Relation between CEO Reputation, Financial Distress, Internal Control, and Earnings Management","authors":"Edi Edi","doi":"10.32602/jafas.2023.007","DOIUrl":"https://doi.org/10.32602/jafas.2023.007","url":null,"abstract":"Purpose: The purpose of this research is to analyze the effect of internal control and financial distress on earnings management and add the CEO’s reputation as a moderating variable. The object of this study is to determine the companies that listed on Indonesia Stock Exchanges between 2019 and 2020. The research data were tested and analyzed using panel regression analysis on SmartPLS software. Methodology: The research sample is chosen using the purposive sampling technique. Data analysis for the study employed the SmartPLS program. This research used accrual earnings management to measure the earnings management, springate model to measure financial distress, internal control index to measure internal control and CEO’s reputation index is used to measure CEO’s reputation.\u0000Findings: The research results found that financial distress and internal control positively affect earnings management. In addition, this research results also found that a CEO’s reputation can have a moderately significant and positive effect on the relationship between financial distress and earnings management.\u0000Originality/Value: This research finding is helpful for corporate governance in maximizing investment strategies. The consideration of the value of internal control is also a reference when investing. As such, it tends to assist company management in executing investment strategies to see the value of the CEO's reputation and internal controls. The novelty research provides new insight into how CEO’s reputation moderates the relationship between financial distress and earning management.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133994844","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 Usefulness of Local Government Annual Reports for Decision-Making and Accountability Purposes in South Africa 南非地方政府年度报告对决策和问责的有用性

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.003

Nkosinathi E. Radebe, Mahomed Razak, Bomi C. Nomlala, J. D. Mvunabandi

引用次数: 0

The Mediating Role of Board Size and Working Capital Management in Corporate Governance on Firm Performance 董事会规模和营运资金管理对公司绩效的中介作用

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.008

Iskandar Itan, Bella Angellina

{"title":"The Mediating Role of Board Size and Working Capital Management in Corporate Governance on Firm Performance","authors":"Iskandar Itan, Bella Angellina","doi":"10.32602/jafas.2023.008","DOIUrl":"https://doi.org/10.32602/jafas.2023.008","url":null,"abstract":"Purpose: This study aimed to test the relationship between corporate governance and firm performance, as well as the mediating role of board size and working capital management in the relationship. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2021.\u0000Methodology: The panel regression method was used to analyse research data. In this study, corporate governance was proxied by independent commissioners and ownership structure, while firm performance was measured by ROA and ROE. Meanwhile, the mediating variable, board size was measured by the number of board of directors and working capital management was measured by average payment period.\u0000Findings: The results showed that independent commissioners had a significant positive effect as measured by ROA and ROE. While ownership structure also had a significant positive effect as measured by ROA. In addition, working capital management was proven to have a partial mediating role in the relationship between independent commissioners and ROA. However, working capital management was not proven to have a mediating role in the relationship between ownership structure and firm performance, and board size was also not proven to have a mediating role.\u0000Practical Implications: This study helps companies understand the significance of corporate board structure and ownership in the effort of achieving a good corporate governance to maximize firm performance.\u0000Originality/Value: This study contributes to studies on the effect of corporate governance on firm performance, where the novelty lies in working capital management and board size as mediating variables in the relationship between corporate governance and firm performance.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132375355","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

Expectations Gap, Market Skills, and Challenges of Accounting Education in Saudi Arabia 期望差距、市场技能和沙特阿拉伯会计教育的挑战

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.002

Sulaiman Alsughayer, Nuha Alsultan

{"title":"Expectations Gap, Market Skills, and Challenges of Accounting Education in Saudi Arabia","authors":"Sulaiman Alsughayer, Nuha Alsultan","doi":"10.32602/jafas.2023.002","DOIUrl":"https://doi.org/10.32602/jafas.2023.002","url":null,"abstract":"Purpose: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes. \u0000Methodology: The research uses a combination of methods and data sources.\u0000Findings: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills.\u0000Originality/Value: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126984125","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 Market Liquidity Of Designated 2B Equity Securities Under The Basel Accord: Empirical Evidence From South African Commercial Banks 巴塞尔协议下指定2B股权证券的市场流动性:来自南非商业银行的经验证据

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.005

Samuel Tabot Enow, S. Kasse, J. Dubihlela

{"title":"The Market Liquidity Of Designated 2B Equity Securities Under The Basel Accord: Empirical Evidence From South African Commercial Banks","authors":"Samuel Tabot Enow, S. Kasse, J. Dubihlela","doi":"10.32602/jafas.2023.005","DOIUrl":"https://doi.org/10.32602/jafas.2023.005","url":null,"abstract":"Purpose: The financial market liquidity of an asset has always been an important concept in banking and financial markets because it keeps leveraging in check. The objective of this study was to investigate the market liquidity of the level 2B common equity in the Liquidity Coverage Ratio and Net Stable Fund Ratio. Market liquidity measures where modelled and tested empirically to validate whether the LCR and NSFR needs to be improved.\u0000Methodology: This study used a sample period from May 2016 – May 2021, and a fixed effect model to investigate the market liquidity of the selected level 2B High Quality Liquid Assets.\u0000Findings: The findings of this study indicates that the common equity securities that qualifies to be included in level 2B HQLA category lack market depth. This was evident in the significant relationship between the independent and dependent variables used in this study although there was no significant relationship between transaction cost and price effect. Therefore, there was sufficient evidence that the LCR and NSFR measures for liquidity management in the banking sector needs to be improved. \u0000Originality/Value: An improved LCR and NSFR was suggested in addition to a specialist system in order to capture the volatility of the level 2B equity securities and improve the market liquidity of these assets. As per the author’s knowledge, this study is the first study to empirically investigate the liquidity of the selected level 2B HQLAs.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130411656","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

Influence of Financial Literacy on Micro-Credit Accessibility Among Rural Households in Tanzania 金融素养对坦桑尼亚农村家庭小额信贷可及性的影响

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.004

Frank Mwombeki, Ibrahim Magwana

{"title":"Influence of Financial Literacy on Micro-Credit Accessibility Among Rural Households in Tanzania","authors":"Frank Mwombeki, Ibrahim Magwana","doi":"10.32602/jafas.2023.004","DOIUrl":"https://doi.org/10.32602/jafas.2023.004","url":null,"abstract":"Purpose: Microcredits will remain crucial to rural households over a long period as they provide small loans to the needy, making it an essential aspect of rural finance. Due to the rural credit market's structure and financial inclusion problem, rural households often have trouble accessing microcredit. This paper analyzes the influence of financial literacy (FL) on microcredit accessibility in rural households in Tanzania. \u0000\u0000Methodology: Using a large dataset of Finscope households survey in Tanzania, a binary logit estimation technique was utilized to determine the influence of financial literacy on credit accessing decisions of rural households. In addition, a descriptive analysis was done from the selected sample.\u0000\u0000Findings: Generally, the analysis showed that financial literacy had a negative and significant effect on the micro-credit accessibility decision of rural households in Tanzania. Education level has a significant positive influence on micro-credit attaining decisions.\u0000\u0000Practical implication: The outcome of this research is helpful to policymakers and micro-credit institutions as they provide an insight into the influence of financial literacy on microcredit accessibility. The study recommends financial literacy programmes be established in rural areas to enlighten the citizens about the benefit and proper uses of borrowed money.\u0000\u0000Originality/Value: This paper used actual surveyed data from Tanzanians in all regions. The results are robust to different categories of households and control variables that can also affect micro-credit accessibility decisions.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124781186","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 Mediating Role of Loneliness on the Relationship between Internet Addiction and Burnout Levels: A PLS-SEM approach 孤独感在网络成瘾与职业倦怠关系中的中介作用:PLS-SEM方法

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.001

C. Kuzey, Muhammet Sait Dinc, Ali Haydar Güngörmüş, Solomon R. Antony

引用次数: 0

Influencing Attributes on Revenue Growth: An Empirical Analysis from SMEs in Tanzania 影响收入增长的因素:来自坦桑尼亚中小企业的实证分析

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2023-01-01 DOI: 10.32602/jafas.2023.009

Frank Mwombeki

{"title":"Influencing Attributes on Revenue Growth: An Empirical Analysis from SMEs in Tanzania","authors":"Frank Mwombeki","doi":"10.32602/jafas.2023.009","DOIUrl":"https://doi.org/10.32602/jafas.2023.009","url":null,"abstract":"Purpose: Several studies have empirically investigated and measured firm growth in different aspects. Yet, no studies in Tanzania took advantage of enterprise surveys from World bank micro data to explore the effect of contingent and institutional factors on the firm's revenue growth. This paper will fill the gap by linking revenue growth with contingent and institutional factors.\u0000Methodology: By adopting the combined data sets from the World bank enterprise survey in 2006 and 2013, this paper regresses revenue growth measured by the log percentage change of sales against different kinds of contingent and institutional factors using Pooled Ordinary Least Square model.\u0000Findings: On average, contingent factors such as competition, small size and corruption positively affect revenue growth. Moreover, firms owned by a female, pressure from government regulations, tax rates, access to finance and skilled workforce are institutional factors significantly affecting the firms' revenue growth. The robust results indicate that these factors affect firms in the service industry more.\u0000Practical implications: The paper recommends that the government should have a mutual talk with firms' owners and review the regulations for firms' operations. Financial institutions should take an opportunity by giving loans to service firms to boost their liquidity, ultimately improving their revenue. Also, firms should construct a good recruitment policy that will enable them to hire skilled workers.\u0000Originality/Value: This paper used an updated World bank enterprise survey on firms in Tanzania cities. The results are robust to different categories of firms' sectors and industries.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129767392","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

An Empirical Investigation of the Impact of Monetary Policy on Economic Growth in Zambia 货币政策对赞比亚经济增长影响的实证研究

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.038

Austin Mwange

{"title":"An Empirical Investigation of the Impact of Monetary Policy on Economic Growth in Zambia","authors":"Austin Mwange","doi":"10.32602/jafas.2022.038","DOIUrl":"https://doi.org/10.32602/jafas.2022.038","url":null,"abstract":"Purpose: The aim of this study was to investigate the impact of\u0000monetary policy on the real sector and to assess the effectiveness of\u0000various monetary policy transmission channels in Zambia\u0000Methodology: The Johansen cointegration approach, Error\u0000Correction Model (ECM), and Granger causality test were undertaken\u0000to achieve the study objectives\u0000Findings: The study results reveal that economic growth proxied by\u0000Gross Domestic Product (GDP) in Zambia is negatively affected by\u0000lending rates, inflation, and an increase in private sector credit, while\u0000exchange rate and deposit rates were found to have a positive impact\u0000on the other hand. These results confirm the presence of exchange\u0000rate and credit channels of monetary policy transmission in Zambia.\u0000Originality/Value: The study contributes to the theoretical and\u0000empirical literature on the impact of monetary policy on the real\u0000sector. Further, the study provides, through the results of the study,\u0000the effectiveness of various monetary policy transmission channels\u0000in Zambia. Therefore, the study is part of the studies the Central\u0000Bank and academic institutions and research think tanks can make\u0000reference to during further research and practice.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114857282","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

Looking at the IKEA Effect with Someone Else s Labor: Do the Values We Set for Our Work and Someone Else s Work Differentiate 用别人的劳动看“宜家效应”:我们为自己的劳动和别人的劳动设定的价值是否有区别

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.028

Kader Erol

{"title":"Looking at the IKEA Effect with Someone Else s Labor: Do the Values We Set for Our Work and Someone Else s Work Differentiate","authors":"Kader Erol","doi":"10.32602/jafas.2022.028","DOIUrl":"https://doi.org/10.32602/jafas.2022.028","url":null,"abstract":"Çalışmanın Amacı: Son yıllarda çok titiz ve çok daha zor\u0000beğenen tüketici kitlesiyle karşı karşıya kalan\u0000pazarlamacılar, ürettikleri mal ve hizmetleri pazarlama ve\u0000üretim süreçlerine tüketicileri de katma eğilimi\u0000göstermektedirler. Müşterilerinin yaratılmasında payı\u0000olan şeylere karşı daha fazla ilgi duyduklarını, daha çok\u0000sahiplendiklerini ve bunlara daha yüksek değer\u0000biçtiklerini düşünmektedirler. Sadece tüketmenin değil,\u0000üretmenin de insanda çok büyük bir haz duygusu yarattığı\u0000fikriyle ortaya çıkan IKEA etkisi bilişsel bir önyargıdır.\u0000“Yeterlilik ihtiyacı”, “çabanın gerekçelendirilmesi\u0000kavramı” ve “sahiplik etkisi” olmak üzere üç ana ilkesi\u0000olan IKEA etkisini ilginç kılan şey, bir kişinin bir ürüne\u0000verdiği değerin artması için tek başına emeğin yeterli\u0000olduğunu düşünmesidir. Bu çalışmanın benzer diğer\u0000çalışmalardan ayrılan yönü, kişinin başkasının emeğine\u0000karşı oluşturduğu IKEA etkisini ölçmeyi amaçlamasıdır.\u0000Araştırma Yöntemi: Bu çalışma, geniş bir literatür\u0000taramasını da içeren bir araştırma makalesidir.\u0000Bulgular ve Değerlendirme: Elde edilen sonuçlar,\u0000kişilerin sadece kendi emeklerine değil, başkalarının\u0000emeklerine de değer verdiklerini ve bu yolla da IKEA\u0000etkisine maruz kaldıklarını göstermektedir.\u0000Çalışmanın Önemi: Bu çalışmayı benzer diğer\u0000çalışmalardan ayıran husus, kişinin başkasının emeğine\u0000karşı oluşturduğu IKEA etkisini ölçmesidir. Ayrıca,\u0000katılımcılara kendi yaptıkları ürünle ilgili “beğeni, zorluk,\u0000eğlence, yetenek ve yatkınlık” konusunda sorular\u0000sorularak IKEA etkisine ne derece maruz kaldıkları da\u0000saptanmaya çalışılmıştır.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127867788","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