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International Journal of Managerial and Financial Accounting最新文献

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Disclosure quality of goodwill impairment testing: evidence from Turkey 商誉减值测试的披露质量:来自土耳其的证据
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10047211
Caner Akbaba, Cemal bis, Serhat Yanik, Yusuf Ayturk
{"title":"Disclosure quality of goodwill impairment testing: evidence from Turkey","authors":"Caner Akbaba, Cemal bis, Serhat Yanik, Yusuf Ayturk","doi":"10.1504/ijmfa.2023.10047211","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10047211","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723563","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
Environmental, Social and Governance Literature: A Bibliometric Analysis 环境、社会与治理文献:文献计量学分析
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10049404
Mahender Yadav, Mohit Saini
{"title":"Environmental, Social and Governance Literature: A Bibliometric Analysis","authors":"Mahender Yadav, Mohit Saini","doi":"10.1504/ijmfa.2023.10049404","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10049404","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723653","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
Discriminants of Risk Tolerance among Indian Investors: A Dichotomous Discriminant Approach 印度投资者风险承受能力的判别:一种二元判别方法
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10047328
Munmun Mohanty, Biswajit Prasad Chhatoi
{"title":"Discriminants of Risk Tolerance among Indian Investors: A Dichotomous Discriminant Approach","authors":"Munmun Mohanty, Biswajit Prasad Chhatoi","doi":"10.1504/ijmfa.2023.10047328","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10047328","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723577","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
National Culture and Earnings Management in Emerging Markets: The Role of IFRS Mandatory Adoption 新兴市场的民族文化与盈余管理:国际财务报告准则强制采用的作用
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10051444
M. Ohlson, Isabel Lourenço, D. V. Jr., Gerlando Lima
{"title":"National Culture and Earnings Management in Emerging Markets: The Role of IFRS Mandatory Adoption","authors":"M. Ohlson, Isabel Lourenço, D. V. Jr., Gerlando Lima","doi":"10.1504/ijmfa.2023.10051444","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051444","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723715","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
Intellectual capital and firm performance: the role of institutional ownership 智力资本与企业绩效:机构所有权的作用
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.133777
Ranjit Tiwari
{"title":"Intellectual capital and firm performance: the role of institutional ownership","authors":"Ranjit Tiwari","doi":"10.1504/ijmfa.2023.133777","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.133777","url":null,"abstract":"Prior studies have looked at how intellectual capital affects firm performance without taking institutional ownership into account. This study aims to investigate the potential moderating effects of institutional ownership on the association between intellectual capital and firm performance. The results of the panel generalised method of moments (GMM) using data for 767 manufacturing firms from 2010 to 2019 showed that the two components of intellectual capital that consistently affect firm performance are the human capital coefficient and structural capital coefficient. In addition, institutional ownership is seen to moderate the effect of the human capital coefficient on firm performance rather than having a direct impact on it. Furthermore, the influence of the human capital coefficient on firm performance is moderated by the promoter institutional ownership.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","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":"135952835","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 terrorism and institutional quality on Cost of Debt: An Analysis on Developing Countries. 恐怖主义和制度质量对债务成本的影响:对发展中国家的分析。
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10051649
Lanouar Charfeddine, Issa Dawd
{"title":"The impact of terrorism and institutional quality on Cost of Debt: An Analysis on Developing Countries.","authors":"Lanouar Charfeddine, Issa Dawd","doi":"10.1504/ijmfa.2023.10051649","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051649","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723771","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
Relevance and Faithful Representation (Reliability) of Annual and Semi-Annual Financial Statements; A trade-off 年度和半年度财务报表的相关性和忠实再现(可靠性)一个平衡
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2023-01-01 DOI: 10.1504/ijmfa.2023.10054184
M. Soltani, A. Kythreotis
{"title":"Relevance and Faithful Representation (Reliability) of Annual and Semi-Annual Financial Statements; A trade-off","authors":"M. Soltani, A. Kythreotis","doi":"10.1504/ijmfa.2023.10054184","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10054184","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723891","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 working capital management on firm value: An empirical examination of firms listed on Bombay Stock Exchange (BSE) in India 营运资金管理对企业价值的影响:对印度孟买证券交易所上市公司的实证研究
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045407
Eissa A. Al Homaidi, S. Anagreh, Mamdouh Abdulaziz Saleh Al Faryan, N. A. M. Senan, M. Tabash
{"title":"Impact of working capital management on firm value: An empirical examination of firms listed on Bombay Stock Exchange (BSE) in India","authors":"Eissa A. Al Homaidi, S. Anagreh, Mamdouh Abdulaziz Saleh Al Faryan, N. A. M. Senan, M. Tabash","doi":"10.1504/ijmfa.2022.10045407","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045407","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66722966","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 discretion and the choice of capital budgeting techniques 管理自由裁量权和资本预算技术的选择
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045828
T. Uman, Zahida Sarwary
{"title":"Managerial discretion and the choice of capital budgeting techniques","authors":"T. Uman, Zahida Sarwary","doi":"10.1504/ijmfa.2022.10045828","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045828","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723077","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
Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors 管理中小企业的国际化进程。识别先行因素的德尔菲法
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045163
F. Caputo, Jamshid Alinasab, Seid Mohammad Reza Mirahmadi, H. Ghorbani
{"title":"Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors","authors":"F. Caputo, Jamshid Alinasab, Seid Mohammad Reza Mirahmadi, H. Ghorbani","doi":"10.1504/ijmfa.2022.10045163","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045163","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723326","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
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