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International Journal of Managerial and Financial Accounting最新文献

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Reshaping Gender Quotas in Boardroom: Women’s Participation and Accounting Conservatism in Indonesia 董事会性别配额的重塑:印尼女性的参与与会计保守主义
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10046836
Kiki Khoifin, M. Marzuki, C. Jongsureyapart
{"title":"Reshaping Gender Quotas in Boardroom: Women’s Participation and Accounting Conservatism in Indonesia","authors":"Kiki Khoifin, M. Marzuki, C. Jongsureyapart","doi":"10.1504/ijmfa.2022.10046836","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046836","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":"66723682","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
FINANCING STRUCTURE OF THE CORPORATE INVESTMENTS IN THE BULGARIAN ECONOMY 保加利亚经济中企业投资的融资结构
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045807
L. Koloszár, M. Rossi, Kamelia Assenova, G. Festa
{"title":"FINANCING STRUCTURE OF THE CORPORATE INVESTMENTS IN THE BULGARIAN ECONOMY","authors":"L. Koloszár, M. Rossi, Kamelia Assenova, G. Festa","doi":"10.1504/ijmfa.2022.10045807","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045807","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":"66723064","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 signalling role of voluntary ESG assurance 自愿ESG保证的信号作用
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047460
Zelalem Abay
{"title":"The signalling role of voluntary ESG assurance","authors":"Zelalem Abay","doi":"10.1504/ijmfa.2022.10047460","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047460","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":"66723852","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
Mobile Banking: A Study on Adoption Stages Using Government Adoption Model (GAM) and the Role of Demographic Moderators 移动银行:使用政府采用模型(GAM)的采用阶段研究和人口调节因子的作用
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10043070
Á. Dias, R. Costa, L. Pereira, Inês Cabrita, Rui Gonçalves, Rui Vinhas da Silva
{"title":"Mobile Banking: A Study on Adoption Stages Using Government Adoption Model (GAM) and the Role of Demographic Moderators","authors":"Á. Dias, R. Costa, L. Pereira, Inês Cabrita, Rui Gonçalves, Rui Vinhas da Silva","doi":"10.1504/ijmfa.2022.10043070","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10043070","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":"66723206","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
Does Financial Crisis Really Affect French Economic Growth Fresh Insights from Nonlinear Approach 金融危机真的影响法国经济增长吗
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047353
Nassireddine Chetti, Nidhal Mgadmi, Tarek Sadraoui
{"title":"Does Financial Crisis Really Affect French Economic Growth Fresh Insights from Nonlinear Approach","authors":"Nassireddine Chetti, Nidhal Mgadmi, Tarek Sadraoui","doi":"10.1504/ijmfa.2022.10047353","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047353","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":"66723797","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
Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies CEO心理偏见、企业社会责任与企业治理关系探讨——来自欧洲房地产公司的证据
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2021-09-15 DOI: 10.1504/ijmfa.2021.10041149
Amel Kouaib, Asma Bouzouitina, Anis Jarboui
{"title":"Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies","authors":"Amel Kouaib, Asma Bouzouitina, Anis Jarboui","doi":"10.1504/ijmfa.2021.10041149","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041149","url":null,"abstract":"This paper investigates the liaison between chief executive officer (CEO) psychological biases and corporate social responsibility (CSR). It uses a sample of 450 European real estate firm-year-observations indexed on STOXX Europe 600 Index from 2009 to 2018. To test the developed hypotheses, feasible generalised least square (FGLS) regression is applied. Findings suggest that CEOs' narcissism and overconfidence are significant factors in determining firms' incentives to undertake CSR activities. Further, it is found that an effective CG practices significantly moderates CEOs behaviour regarding corporate social responsibility engagement. The study's importance lies in the overview it provides of CSR performance in the European real estate industry. As corporate governance can have a major impact in CEOs' behaviour regarding corporate social responsibility, the author recommends firms to improve corporate governance in listed European real estate firms. Research on individual determinants of corporate social responsibility, especially psychological factors of top executives, is a field where progress is needed. This paper contributes to the existing literature with two empirical novelties: 1) providing a novel insight into CSR involvement using a sample of European real estate sector; 2) investigating the moderating effect of the corporate governance mechanisms in listed European real estate companies.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49355303","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
Investigating Saudi Arabia's current account deficit 调查沙特阿拉伯的经常账户赤字
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2021-09-15 DOI: 10.1504/ijmfa.2021.10041151
I. Tlemsani
{"title":"Investigating Saudi Arabia's current account deficit","authors":"I. Tlemsani","doi":"10.1504/ijmfa.2021.10041151","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041151","url":null,"abstract":"The Kingdom of Saudi Arabia (KSA) recently introduced a sweeping new package of social and economic reforms, setting the kingdom firmly on the path toward a diversified economic system. The purpose...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48220872","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
Financial assessment of the Indian retail sector: understanding the future direction of the industry 印度零售业的财务评估：了解该行业的未来方向
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2021-09-15 DOI: 10.1504/ijmfa.2021.10041153
A. Kolte, Avinash Pawar, Balkrishan Sangvikar, Prasanna Sawant
{"title":"Financial assessment of the Indian retail sector: understanding the future direction of the industry","authors":"A. Kolte, Avinash Pawar, Balkrishan Sangvikar, Prasanna Sawant","doi":"10.1504/ijmfa.2021.10041153","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041153","url":null,"abstract":"The retail sector helps to create a place, time, and possession of utilities that have a tremendous impact on the economy and country. The prime objective of this paper is to assess the Indian reta...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49157127","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: 8
Cultural approach to healthcare risk management - an Italian experience with look-alike, sound-alike drugs 医疗保健风险管理的文化方法——意大利对外观相似、声音相似的药物的经验
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2021-07-01 DOI: 10.1504/ijmfa.2021.116220
G. Festa, S. Chirico, Jamel Chouaibi, R. Civitillo
{"title":"Cultural approach to healthcare risk management - an Italian experience with look-alike, sound-alike drugs","authors":"G. Festa, S. Chirico, Jamel Chouaibi, R. Civitillo","doi":"10.1504/ijmfa.2021.116220","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.116220","url":null,"abstract":"Risk management is fundamental in healthcare organisations at both the institutional (organisations) and sectorial (health) levels, not only as an operational technique but also as part of a managerial model. Thus, it is essential to highlight the strategic importance of the cultural impact, both clinically and financially, of correct risk integration between professional and organisational functioning. This research presents a case study of the Casa di Cura Tortorella S.p.a. (Salerno, Italy), which adopted a unique solution to handle logistical risks concerning medicines that have the potential to lead to dangerous confusions due to their similar names, dosages, packaging, and other elements (i.e., look-alike, sound-alike [LASA] drugs). Using the case study technique, the investigation highlights that the adoption of an operational mechanism for risk management, although useful, is limited if it is not supported by thorough training (for every operator) and a new organisational and cultural role, i.e., 'nursing team leaders', with responsibility for coordination and reporting, and has direct and indirect impacts on the financial performance of healthcare organisations.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41524731","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
Rethinking occupational welfare policies in long-term care organisations during the COVID-19 pandemic: an organisational ethics approach 重新思考COVID-19大流行期间长期护理机构的职业福利政策:组织伦理方法
IF 1.4
International Journal of Managerial and Financial Accounting Pub Date : 2021-07-01 DOI: 10.1504/IJMFA.2021.116216
Giorgio Mion, A. Bonfanti, F. Simeoni, C. L. Adaui
{"title":"Rethinking occupational welfare policies in long-term care organisations during the COVID-19 pandemic: an organisational ethics approach","authors":"Giorgio Mion, A. Bonfanti, F. Simeoni, C. L. Adaui","doi":"10.1504/IJMFA.2021.116216","DOIUrl":"https://doi.org/10.1504/IJMFA.2021.116216","url":null,"abstract":"Non-profit organisations, in particular long-term care organisations, have faced several challenges arising from the COVID-19 pandemic. Long-term care organisations have had to meet these challenge...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45766911","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
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