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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。以希腊为例。
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045388
Dario Siggia, S. Aggelopoulos, Dimitris Gourdouvelis, Maria Tsiouni
{"title":"IMPROVE THE FINANCIAL MANAGEMENT PRACTICES IN GOAT FARMS WITH THE STUDY OF FINANCIAL RATIOS. THE CASE OF GREECE.","authors":"Dario Siggia, S. Aggelopoulos, Dimitris Gourdouvelis, Maria Tsiouni","doi":"10.1504/ijmfa.2022.10045388","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045388","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":"66723408","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
Assessing the Italian benefit corporation disclosure: a content analysis 意大利利益公司披露评估:内容分析
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047461
Rosa Palladino, P. Sasso, Sofia Profita, Rosalinda Carusone, Fabio Fiano, M. Giudice
{"title":"Assessing the Italian benefit corporation disclosure: a content analysis","authors":"Rosa Palladino, P. Sasso, Sofia Profita, Rosalinda Carusone, Fabio Fiano, M. Giudice","doi":"10.1504/ijmfa.2022.10047461","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047461","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":"66723863","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
Conventional vs. Islamic debt-equity portfolio swaps 传统与伊斯兰的债务-股票投资组合互换
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.120938
I. Tlemsani
{"title":"Conventional vs. Islamic debt-equity portfolio swaps","authors":"I. Tlemsani","doi":"10.1504/ijmfa.2022.120938","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.120938","url":null,"abstract":"This conceptual paper investigates debt-equity portfolio swaps as a solution to post-SARS-CoV-2 pandemic public and private debt. The emphasis in the paper is the need to be less reliant on a debt-based system. The findings indicate that the replications of a conventional portfolio into an Islamic portfolio are compatible with the regulatory standard, sharia boundaries, and professional practices developed from investment theory. Data was collected monthly from 2016 to 2021, and the result confirmed that the Islamic portfolios have a higher return and less risk than conventional portfolios. The implications of this research are to provide a road map to the regulators, policymakers, governments and the financial industry on how to rearrange some of the public and private debt. A likely remedy is the incorporation of Islamic financial instrument principles through the equitisation of public and private debt. Copyright © 2022 Inderscience Enterprises Ltd.","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":"66723417","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
Linear discriminant analysis and logistic regression for default probability prediction: The case of an Italian local bank 违约概率预测的线性判别分析与逻辑回归:以意大利一家地方银行为例
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10046524
Emiliano Mastrolia, A. D’Amato
{"title":"Linear discriminant analysis and logistic regression for default probability prediction: The case of an Italian local bank","authors":"Emiliano Mastrolia, A. D’Amato","doi":"10.1504/ijmfa.2022.10046524","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046524","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":"66723672","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 Nexus between Aggressive Tax Planning and Earnings Management in different Political Systems and the Moderating Role of Corporate Governance 不同政治制度下积极税收筹划与盈余管理的关系及公司治理的调节作用
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047351
Khaldoon Albitar, O. Farooque, S. Assidi
{"title":"The Nexus between Aggressive Tax Planning and Earnings Management in different Political Systems and the Moderating Role of Corporate Governance","authors":"Khaldoon Albitar, O. Farooque, S. Assidi","doi":"10.1504/ijmfa.2022.10047351","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047351","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":"66723727","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
Conventional vs Islamic Debt-Equity Portfolio Swaps 传统与伊斯兰的债务-股票投资组合互换
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10043437
I. Tlemsani
{"title":"Conventional vs Islamic Debt-Equity Portfolio Swaps","authors":"I. Tlemsani","doi":"10.1504/ijmfa.2022.10043437","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10043437","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":"66723216","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
Herding Behaviour and Capital Structure Decision in BSE listed Indian Firms 印度上市公司的羊群行为与资本结构决策
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045406
Teena Bharti, Raveesh Krishnankutty, Nidhi Mishra
{"title":"Herding Behaviour and Capital Structure Decision in BSE listed Indian Firms","authors":"Teena Bharti, Raveesh Krishnankutty, Nidhi Mishra","doi":"10.1504/ijmfa.2022.10045406","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045406","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":"66722952","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
Reinvestment as an Aspect of New Business Model in European Knowledge-Intensive Firms 再投资:欧洲知识密集型企业新商业模式的一个方面
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045408
Stefano Fontana, D. Coluccia, Silvia Solimene, M. Rota
{"title":"Reinvestment as an Aspect of New Business Model in European Knowledge-Intensive Firms","authors":"Stefano Fontana, D. Coluccia, Silvia Solimene, M. Rota","doi":"10.1504/ijmfa.2022.10045408","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045408","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":"66722978","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
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.2022.120939
O. Okeke, W. Okere, Chinnan Francis Dafyak, Mary-Fidelis Chidoziem Abiahu
{"title":"Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria","authors":"O. Okeke, W. Okere, Chinnan Francis Dafyak, Mary-Fidelis Chidoziem Abiahu","doi":"10.1504/ijmfa.2022.120939","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.120939","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":"66723433","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 Stakeholders as Board Members on Sustainability and Social Outreach of Microfinance Institution (MFI) in Developing Markets 利益相关者作为董事会成员对发展中市场小额信贷机构(MFI)可持续性和社会拓展的影响
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10046522
I. Ahmed, M. Mohiuddin, Muhammad Delwar Hussain, Md Tareq Bin Hossain
{"title":"Impact of Stakeholders as Board Members on Sustainability and Social Outreach of Microfinance Institution (MFI) in Developing Markets","authors":"I. Ahmed, M. Mohiuddin, Muhammad Delwar Hussain, Md Tareq Bin Hossain","doi":"10.1504/ijmfa.2022.10046522","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046522","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":"66723626","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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