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International Journal of Managerial and Financial Accounting最新文献

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Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece 通过对财务比率的研究，改进山羊养殖场的财务管理实践。希腊的情况
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.122225
Maria Tsiouni, D. Gourdouvelis, S. Aggelopoulos, Dario Siggia
{"title":"Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece","authors":"Maria Tsiouni, D. Gourdouvelis, S. Aggelopoulos, Dario Siggia","doi":"10.1504/ijmfa.2022.122225","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.122225","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":"66723481","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 the Bombay Stock Exchange in India 营运资金管理对公司价值的影响: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.2022.122227
N. A. M. Senan, Mamdouh Abdulaziz Saleh Al Faryan, S. Anagreh, Eissa A. Al Homaidi, M. Tabash
{"title":"Impact of working capital management on firm value: an empirical examination of firms listed on the Bombay Stock Exchange in India","authors":"N. A. M. Senan, Mamdouh Abdulaziz Saleh Al Faryan, S. Anagreh, Eissa A. Al Homaidi, M. Tabash","doi":"10.1504/ijmfa.2022.122227","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.122227","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":"66723500","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
Two minds of credit professionals: accrual vs. cash accounting information 信用专业人士的两种想法:权责发生制与现金制会计信息
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045162
Harri Seppänen, Timo Teinilä
{"title":"Two minds of credit professionals: accrual vs. cash accounting information","authors":"Harri Seppänen, Timo Teinilä","doi":"10.1504/ijmfa.2022.10045162","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045162","url":null,"abstract":": To explore in what ways and what elements of financial statement information is important for credit practitioners, we employ a survey method to obtain new evidence. We ask if there is evidence on the existence of two different types of views to accounting information, namely accrual accounting and cash accounting emphasis. The two views come out robustly throughout our analysis, and they are consistently linked both to credit professional’s experience, and task complexity. We infer our evidence to be consistent with the explanations for co-existence of differential information preferences advanced in behavioral accounting literature related to individuals’ cognitive constraints in use of accounting information. We discuss the implications of our results for credit professionals, accounting standard setters, and researchers.","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":"66723274","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 compensation, family firms and firms' innovation: evidence from Indonesia 管理层薪酬、家族企业与企业创新:来自印尼的证据
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045165
Imran Haider, I. Harymawan, Fajar Kristanto Gautama Putra, M. Nasih, Elshabyta Auditya Bintarto
{"title":"Managerial compensation, family firms and firms' innovation: evidence from Indonesia","authors":"Imran Haider, I. Harymawan, Fajar Kristanto Gautama Putra, M. Nasih, Elshabyta Auditya Bintarto","doi":"10.1504/ijmfa.2022.10045165","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045165","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":"66723384","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
Unpacking the sustainability of Sovereign Wealth Funds. The effect of financial performances on sustainability disclosure 解读主权财富基金的可持续性。财务业绩对可持续性披露的影响
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045203
Domenico Graziano, D. Magni
{"title":"Unpacking the sustainability of Sovereign Wealth Funds. The effect of financial performances on sustainability disclosure","authors":"Domenico Graziano, D. Magni","doi":"10.1504/ijmfa.2022.10045203","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045203","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":"66723396","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
ESG factors and corporate financial performance ESG因素与企业财务绩效
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.123895
Ghassan H. Mardini
{"title":"ESG factors and corporate financial performance","authors":"Ghassan H. Mardini","doi":"10.1504/ijmfa.2022.123895","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.123895","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":"66723544","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: 4
INVENTORY MANAGEMENT AND FINANCIAL SUSTAINABILITY: INSIGHT FROM QUOTED MANUFACTURING FIRMS IN NIGERIA. 库存管理和财务可持续性:来自尼日利亚上市制造公司的见解。
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10043940
O. Okeke, W. Okere, Mary-Fidelis Chidoziem Abiahu, Chinnan Francis Dafyak
{"title":"INVENTORY MANAGEMENT AND FINANCIAL SUSTAINABILITY: INSIGHT FROM QUOTED MANUFACTURING FIRMS IN NIGERIA.","authors":"O. Okeke, W. Okere, Mary-Fidelis Chidoziem Abiahu, Chinnan Francis Dafyak","doi":"10.1504/ijmfa.2022.10043940","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10043940","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":"66723255","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
Employee Ownership, Corporate Social Responsibility and Financial performance: Evidence from the UK 员工持股、企业社会责任和财务绩效:来自英国的证据
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045853
M. Arslan, A. Orazayeva
{"title":"Employee Ownership, Corporate Social Responsibility and Financial performance: Evidence from the UK","authors":"M. Arslan, A. Orazayeva","doi":"10.1504/ijmfa.2022.10045853","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045853","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":"66723605","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
The Influence of Audit Committee Characteristics on Investment in Internal Audit: The Moderating Role of Family Ownership 审计委员会特征对内部审计投资的影响:家族所有权的调节作用
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047352
W. Abdullah, Muqadddam Oyetunji Ali
{"title":"The Influence of Audit Committee Characteristics on Investment in Internal Audit: The Moderating Role of Family Ownership","authors":"W. Abdullah, Muqadddam Oyetunji Ali","doi":"10.1504/ijmfa.2022.10047352","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047352","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":"66723741","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
ESG Factors and Corporate Financial Performance ESG因素与企业财务绩效
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045742
Ghassan H. Mardini N.A.
{"title":"ESG Factors and Corporate Financial Performance","authors":"Ghassan H. Mardini N.A.","doi":"10.1504/ijmfa.2022.10045742","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045742","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":"66723020","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: 5
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