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Enhancing Financial Metrics through Board Characteristics and Ownership Structures in Palestine 巴勒斯坦通过董事会特点和所有权结构加强财务指标
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-06-12 DOI: 10.6007/ijarafms/v14-i2/21314
Mohammed W. A. Saleh
{"title":"Enhancing Financial Metrics through Board Characteristics and Ownership Structures in Palestine","authors":"Mohammed W. A. Saleh","doi":"10.6007/ijarafms/v14-i2/21314","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21314","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"2 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353747","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
Authentic Leadership on Industrial Harmony in the Devolved Public Health Sector in Kenya 在肯尼亚下放的公共卫生部门实现产业和谐的真正领导力
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-06-11 DOI: 10.6007/ijarafms/v14-i2/21565
B. M. Waweru, Ann Kariuki, Edward Mburu
{"title":"Authentic Leadership on Industrial Harmony in the Devolved Public Health Sector in Kenya","authors":"B. M. Waweru, Ann Kariuki, Edward Mburu","doi":"10.6007/ijarafms/v14-i2/21565","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21565","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"38 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141358654","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 Human Resource Flexibility on Organizational Excellence at Jordanian Pharmaceutical Industry Companies 约旦制药业公司人力资源灵活性对组织卓越性的影响
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-06-10 DOI: 10.6007/ijarafms/v14-i2/21539
Mohammad Tayseer Amin Al-Tahhan, S. Darwazeh
{"title":"The Impact of Human Resource Flexibility on Organizational Excellence at Jordanian Pharmaceutical Industry Companies","authors":"Mohammad Tayseer Amin Al-Tahhan, S. Darwazeh","doi":"10.6007/ijarafms/v14-i2/21539","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21539","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 84","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365884","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
Personal Attributes and Emotional Intelligence on Employability among Graduate Employees in SMEs: An Empirical Study in Selangor, Malaysia 中小企业毕业生就业能力的个人特质和情商：马来西亚雪兰莪州的实证研究
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-05-17 DOI: 10.6007/ijarafms/v14-i2/21236
Gopal Krishna a/l Veeriah, Vignes a/l Gopal Krishna, L. Heang
{"title":"Personal Attributes and Emotional Intelligence on Employability among Graduate Employees in SMEs: An Empirical Study in Selangor, Malaysia","authors":"Gopal Krishna a/l Veeriah, Vignes a/l Gopal Krishna, L. Heang","doi":"10.6007/ijarafms/v14-i2/21236","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21236","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"7 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140962589","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 Effect of Audit Committee Attributes on Nigerian Listed Companies’ Firm Performance 审计委员会属性对尼日利亚上市公司绩效的影响
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-05-15 DOI: 10.6007/ijarafms/v14-i2/21055
Norfadzilah Rashid, Mustapha Jamiu, Auwal Garba
{"title":"The Effect of Audit Committee Attributes on Nigerian Listed Companies’ Firm Performance","authors":"Norfadzilah Rashid, Mustapha Jamiu, Auwal Garba","doi":"10.6007/ijarafms/v14-i2/21055","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21055","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"39 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140974045","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 Strategic Entrepreneurship and Firm Performance, Using Advanced Balanced Scorecard 利用高级平衡计分卡研究战略创业与企业绩效之间的联系
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-05-13 DOI: 10.6007/ijarafms/v14-i2/21449
Munib Ahmad Alsoud, Khaled Mahmoud Alshawabkeh
{"title":"The Nexus Between Strategic Entrepreneurship and Firm Performance, Using Advanced Balanced Scorecard","authors":"Munib Ahmad Alsoud, Khaled Mahmoud Alshawabkeh","doi":"10.6007/ijarafms/v14-i2/21449","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21449","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"26 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982943","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
Corporate Internal Financing and Growth Potential of Listed Agricultural Firms in Nigeria 尼日利亚农业上市公司的企业内部融资与增长潜力
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-05-10 DOI: 10.6007/ijarafms/v14-i2/21138
Victor Adediran Elumaro, Charles Eze Uzodinma, Okwo Mary Ifeoma, Nwoha Chike E
{"title":"Corporate Internal Financing and Growth Potential of Listed Agricultural Firms in Nigeria","authors":"Victor Adediran Elumaro, Charles Eze Uzodinma, Okwo Mary Ifeoma, Nwoha Chike E","doi":"10.6007/ijarafms/v14-i2/21138","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21138","url":null,"abstract":"This study aims to evaluate the effect of corporate internal financing on the growth potential of listed agricultural firms in Nigeria. The specific objectives of this study were to evaluate the effect of retained earnings ratio, depreciation and amortization to value-added ratio, and working capital to net operating cash flow ratio on the growth rate of the selected listed agricultural firms in Nigeria. The study adopted an ex-post facto design. Data were generated from the audited financial reports of the four selected listed agricultural firms from 2012-2022. A pooled multiple regression technique was employed to analyze the data using Stata 14.2. The study found that assets retained earnings ratio, depreciation and amortization to value-added ratio, and working capital to net operating cash flow ratio have non-significant positive, negative and negative effects on growth rate with t-statistics and (p-values) 0.28 (0.845), -1.27 (0.215) and -0.54 (0.594) respectively. The result also showed that leverage has a strong positive effect on growth rate with t-statistics and (p-values) 2.53 (0.006) with quality of earnings ratio having a non-significant effect on potential growth rate. These results imply that none of the internal financing options is sufficient to spur growth in the agricultural firms in Nigeria, hence they have shifted to the second pecking order theoretical choice of business financing despite the harsh business conditions and high cost of finance.","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140991939","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
Examining The Moderating Role of Financial Literacy Between Determinants of Individual Behaviour and Investment Decision-Making for Iraqi Investors 研究金融知识在个人行为决定因素与伊拉克投资者投资决策之间的调节作用
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-05-08 DOI: 10.6007/ijarafms/v14-i2/21422
Fatehiya Abdulridha, Nazimah Hussin
{"title":"Examining The Moderating Role of Financial Literacy Between Determinants of Individual Behaviour and Investment Decision-Making for Iraqi Investors","authors":"Fatehiya Abdulridha, Nazimah Hussin","doi":"10.6007/ijarafms/v14-i2/21422","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i2/21422","url":null,"abstract":"Behavioural finance argues that an investor's decision-making process for investments is influenced by a complex mixture of factors that have a role in an investor's decision-making process. The study of behavioural aspects in financial markets is somewhat of an emerging concept and the determinants are not considerably addressed. In the same context, it's argued that financial literacy has a substantial part in predicting investments. However, past studies neglect to examine the moderation effect of financial literacy on an individual's investment decision in the stock market. The primary objective of this study is to examine the relationship between determinants of investor behaviour and an individual's investment decisions considering the moderating effect of financial literacy in such relationships. The targeted population and key informants were drawn from the individual investors invested in companies listed on the Iraq stock exchange. An online survey-based method was used to collect data from individual investors in Iraq to help validate the hypothesised relationships. Variance-based SEM, known as the SmartPLS method, was applied in this study. The study found that firm image coincidence, accounting information, neutral information, advocate recommendations, and personal financial needs have a significant positive relationship with individual investment decision-making of Iraqi investors. Financial literacy was found to be a significant moderator in these relationships.","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140998669","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
Analyzing The Factors Affecting The Quality of Accounting Disclosure of Chinese Listed Companies Based on Corporate Governance Perspective 基于公司治理视角分析影响中国上市公司会计信息披露质量的因素
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-03-27 DOI: 10.6007/ijarafms/v14-i1/20895
Hailong An
{"title":"Analyzing The Factors Affecting The Quality of Accounting Disclosure of Chinese Listed Companies Based on Corporate Governance Perspective","authors":"Hailong An","doi":"10.6007/ijarafms/v14-i1/20895","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20895","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"83 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140376203","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
Factors Influencing Non-Performing Loans: Empirical Evidence From Commercial Banks In Malaysia 影响不良贷款的因素：马来西亚商业银行的经验证据
International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2024-03-21 DOI: 10.6007/ijarafms/v14-i1/20995
Mirhalissa Binti Mohmad Napi, Wan Nur Fatin Athirah Binti Wan Razali, Nik Nur Alyya Binti Nik Majuki, Nur Anis Farhanah Mohd Nor, Muhammad Adam Najmi Bin Izham Zurie, A. I. Zainoddin
{"title":"Factors Influencing Non-Performing Loans: Empirical Evidence From Commercial Banks In Malaysia","authors":"Mirhalissa Binti Mohmad Napi, Wan Nur Fatin Athirah Binti Wan Razali, Nik Nur Alyya Binti Nik Majuki, Nur Anis Farhanah Mohd Nor, Muhammad Adam Najmi Bin Izham Zurie, A. I. Zainoddin","doi":"10.6007/ijarafms/v14-i1/20995","DOIUrl":"https://doi.org/10.6007/ijarafms/v14-i1/20995","url":null,"abstract":"","PeriodicalId":504504,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":" 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140388095","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
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