Journal of Business Management and Accounting最新文献_第8页

Efforts and challenges in adopting international financial reporting standards (IFRS) in Nigeria 尼日利亚采用国际财务报告准则(IFRS)的努力和挑战

Journal of Business Management and Accounting Pub Date : 2020-02-09 DOI: 10.32890/jbma2012.2.2.8678

Y. Muhammad, N. Lode

{"title":"Efforts and challenges in adopting international financial reporting standards (IFRS) in Nigeria","authors":"Y. Muhammad, N. Lode","doi":"10.32890/jbma2012.2.2.8678","DOIUrl":"https://doi.org/10.32890/jbma2012.2.2.8678","url":null,"abstract":"Financial reporting in emerging and developed economies has been a challenging \u0000debate, due to the frequent changes as well as updates on accounting rules and \u0000regulations. Nigeria, being an emerging economy has witnessed a dramatic change \u0000and improvement on the accounting reporting since after political development of \u0000the country in 1960. The establishment of Nigerian Security Exchange (NSE) in 1982 \u0000and the establishment of Nigerian Accounting Standard Board (NASB) in 1984 by the \u0000Institute \u0000of Chartered Accounting of Nigeria (ICAN) who were the pioneer legislations \u0000on the road map to financial reporting in Nigeria. Even though laws and regulations \u0000were also issued by the regulatory bodies in Nigeria to ensure quality(value relevance) \u0000financia \u0000l reporting, the level of compliance with the regulations have been very low \u0000as reported by the World Bank in the 2004 and 2011(ROSC report). Subsequently, \u0000professionals, regulatory bodies and government made the first effort by establishing \u0000the road map a \u0000nd the World Bank committee for the adoption of the International \u0000Financial Reporting Standards (IFRS) in 2010. Secondly, the formation of the Financial \u0000Reporting Council (FRC) in 2011 and FRC training institute in 2012. However, these \u0000efforts by the gover \u0000nment, World Bank and regulators were faced with the challenges on \u0000the development of regulatory and legal framework as well as training of professionals \u0000and regulators on the new accounting standard (IFRS). Therefore, this paper explores \u0000two main issues: \u0000(i) the efforts of government, professional bodies, and regulatory \u0000agencies by providing accounting framework and trainings; and (ii) challenges in \u0000adopting IFRS due to weaknesses of SAS and unethical behaviours of the preparers of \u0000financial statements.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"245 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115856251","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: 6

CMAR and extent of compliance with IFRS 101 standard among Malaysian ace market companies 马来西亚王牌市场公司的CMAR和遵守IFRS 101标准的程度

Journal of Business Management and Accounting Pub Date : 2020-02-09 DOI: 10.32890/jbma2012.2.2.8673

N. Lode

{"title":"CMAR and extent of compliance with IFRS 101 standard among Malaysian ace market companies","authors":"N. Lode","doi":"10.32890/jbma2012.2.2.8673","DOIUrl":"https://doi.org/10.32890/jbma2012.2.2.8673","url":null,"abstract":"Malaysia is on the track to achieve full convergence and adoption of the International \u0000Financial Reporting Standards (IFRSs) by 2012. This study seeks to find out the extent \u0000of compliance with IFRS 101 â€˜P \u0000resentation of Financial Statementsâ€™ before the effective \u0000date. Using total disclosure index (TDI), the findings shows that most of Malaysian Ace \u0000Market companies have complied with IFRS 101. The present study also indicates that \u0000the Cumulative Market Adju \u0000sted Return (CMAR) is positive and significant for both \u0000partial and full compliance of IFRS 101 among the Malaysian Ace Market companies. \u0000Multivariate regression analysis further provides a lack of significant association \u0000between CMAR and announcement of e \u0000arnings (i.e. EPS). Nevertheless, the percentage \u0000of independent directors on the board (BDIND) is found to be a positive and a significant \u0000corporate governance variable that associates with CMAR. These findings imply that \u0000policy makers and regulators shoul \u0000d encourage Ace Market companies to have the \u0000most optimal number of independent board of directors for future improvements of \u0000CMAR","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116689350","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

Estimation of technical efficiency of broiler production in Peninsular Malaysia: A stochastic frontier analysis 马来西亚半岛肉鸡生产技术效率的估计:随机前沿分析

Journal of Business Management and Accounting Pub Date : 2019-11-04 DOI: 10.32890/jbma2012.2.1.7289

I. Yunus

{"title":"Estimation of technical efficiency of broiler production in Peninsular Malaysia: A stochastic frontier analysis","authors":"I. Yunus","doi":"10.32890/jbma2012.2.1.7289","DOIUrl":"https://doi.org/10.32890/jbma2012.2.1.7289","url":null,"abstract":"This study analyzed the technical efficiency of poultry production in Peninsular Malaysia using the stochastic frontier production function analysis. Time series data were collected for this purpose. The frontier function involved variables such as farm, farmer and economic variables. An econometric technique of the stochastic frontier production function approach was applied whereby technical efficiency was measured together with a systemic inefficiency farm in the inefficiency model. The results showed that during the early period, technical progress was rather slow, but subsequently improved during the second period. This is due to changing structure and labor saving technologies which focus towards modernization of the broiler industry. However several policy reforms are needed to enhance the global competitiveness of Malaysian broiler industries especially pertaining to technology policy. It can be concluded that improved extension linkage to sensitize the producers of the need to use new technology such as close house systems. In addition, the government must boost efforts to produce and develop genetically improved breeds of poultry of a higher feed conversion ratio.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132698508","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: 3

Vol. 9, Number 2, 2019 2019年第9卷第2期

Journal of Business Management and Accounting Pub Date : 2019-09-18 DOI: 10.32890/jbma2019.9.2

引用次数: 0

Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities 税务管理绩效管理:马来西亚税务机关的整体模式

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8806

M. Mansor

引用次数: 0

Communicating Organizational Strategy to Employees Using the Balanced Scorecard (BSC): Case Study of a Malaysian Company 利用平衡计分卡(BSC)向员工传达组织战略:一家马来西亚公司的案例研究

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8807

Hazeline Ayoup

引用次数: 0

The Intermediatory Role of Microfinancing: Creating Sustainability and Enhancing Agripreneurship in Developing Countries 小额信贷的中介作用:在发展中国家创造可持续性和加强农业创业

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8808

E. Alao

{"title":"The Intermediatory Role of Microfinancing: Creating Sustainability and Enhancing Agripreneurship in Developing Countries","authors":"E. Alao","doi":"10.32890/jbma2018.8.2.8808","DOIUrl":"https://doi.org/10.32890/jbma2018.8.2.8808","url":null,"abstract":"With GDP growth rate of 8.99% agriculture, contributes 24% to the Nationâ€™s GDP while the entrepreneurial sector contributes 47%, improving the economic base through agri-preneurship is achievable. The study thus examines, â€˜the intermediatory role of Microfinancing, creating sustainability and enhancing agri-preneurship in developing countriesâ€™ through a descriptive survey, with questionnaire administered to 80 purposively selected long-time microfinance banks from 2 geo-political zones. Findings indicated that microfinance banks are closer to the grassroot, yet its financial inclusion does not embrace agriculture; very sparse microfinance presence in rural areas, and agro-policy of micro-finance banks should be all-inclusive. Persistent inflation affects the value of loan (Mean 3.1667); Relationship exists between microfinancing and customer growth with 62.3% correlation which is significant at 5% level. Equally, a positive relationship subsists between microfinancing and agri-preneurship depicting a possible link for agripreneurship Vision 2020. The study recommended that new microfinance strategies that can enhance economic growth must be seriously pursued. Efficient linkage to stakeholders within and outside the microfinance system require best practises by managers. Microfinancing targeted at rural agri-preneurship development is suggested","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126192778","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

Influence of Capital Structure on Profitability: Empirical Evidence from Listed Nigerian Non-Financial Firms 资本结构对盈利能力的影响:来自尼日利亚非金融上市公司的经验证据

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8802

Aminu Abdulrahim Olayinka, Rohaida Abdul Latif

引用次数: 0

Transformation from a Partnership to an Incorporated Company: A Case of Kleenson Marketing 从合伙企业到股份有限公司的转变:以Kleenson营销为例

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8803

Chong Kock Tong, Herman Shah Anuar

{"title":"Transformation from a Partnership to an Incorporated Company: A Case of Kleenson Marketing","authors":"Chong Kock Tong, Herman Shah Anuar","doi":"10.32890/jbma2018.8.2.8803","DOIUrl":"https://doi.org/10.32890/jbma2018.8.2.8803","url":null,"abstract":"Many small businesses start with sole proprietorship or partnership. When the business grows or the entrepreneurs intend to expand their businesses to a larger area or export to overseas markets, the current setup might not be suitable anymore. The entrepreneurs might need to transform into another form of business organization, a small and medium enterprise (SME) with an incorporated company status might be more suitable, have better corporate perceptions, ability to raise fund for business expansion, tax planning opportunity, business continuity. This article is aimed at looking at the transformation process that took place in a company from partnership based to an incorporated company. Transformation of businesses for small business owners might not be a big challenge for them, since they know how to run their business and the use of the latest marketing trend. However, transformation in terms of forms of business organizations and corporate compliance requirements would be a challenge for those who are not aware of the requirements. This article provides an understanding of common forms of business organizations in Malaysia, outline the factors to consider, reasons and benefits to convert business from a partnership to an incorporated company, and ensure compliance requirements after incorporation. This article serves as a guideline for a partnership company which is expanding to transform into an incorporated company form of business organization in Malaysia.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127963986","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

Personal and Environment Factors Associated with Attraction to Tropical Urban Parks in Peninsular Malaysia 马来西亚半岛热带城市公园吸引人的个人和环境因素

Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8805

Huda Farhana Mohamad Muslim, N. A. Yahya, Mohd Parid Mamat

{"title":"Personal and Environment Factors Associated with Attraction to Tropical Urban Parks in Peninsular Malaysia","authors":"Huda Farhana Mohamad Muslim, N. A. Yahya, Mohd Parid Mamat","doi":"10.32890/jbma2018.8.2.8805","DOIUrl":"https://doi.org/10.32890/jbma2018.8.2.8805","url":null,"abstract":"There is increasing demand for urban parks as recreational areas amidst urbanization in Malaysia. Urban parks are the most readily accessible resource for interactions with nature across multi groups in many urban cities, including tropical cities. This paper reports a research conducted in 2013/2014 to determine the overall quality of visits and park usersâ€™ level of motivations in selected six public parks in Peninsular Malaysia. The result of this study which examined 2,139 park usersâ€™ in 2013/2014 level of motivation and overall quality of visit in selected six public parks in Peninsular Malaysia and the result shows that about three quarter of the users are youths between 17 and 36 years old. For the quality of visit attributes, park users rated â€œnature and environmentâ€ as the highest dimensions with mean score (M = 4.11). The statistical analysis showed that element of shadiness as an important factor for nature motivation. The common shadiness element experienced by urban park users were considered to be unique landscape and significantly different from Western and developed countries","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126598047","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