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Microfinance, Microcredit, and Women’s Empowerment: An Exploration of the Grameen Bank Experience for Social Inclusion 小额融资、小额信贷和妇女赋权：探索格拉明银行促进社会包容的经验
Journal of Accounting and Finance Pub Date : 2023-12-13 DOI: 10.33423/jaf.v23i5.6590
Nicola Del Sarto, Elisa Bocchialini, L. Gai, F. Ielasi
{"title":"Microfinance, Microcredit, and Women’s Empowerment: An Exploration of the Grameen Bank Experience for Social Inclusion","authors":"Nicola Del Sarto, Elisa Bocchialini, L. Gai, F. Ielasi","doi":"10.33423/jaf.v23i5.6590","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6590","url":null,"abstract":"Microfinance, originating in the mid-1800s but gaining modern prominence with Muhammad Yunus's Grameen Bank in 1970, has emerged as a potent tool for poverty alleviation. This paper explores the profound impact of microcredit on marginalized communities globally, particularly the empowerment of women, who constitute a majority of borrowers. Microcredit not only provides financial opportunities but also fosters confidence and belief in women's potential, transcending religious and national boundaries. Examining the origins and operations of microfinance, notably Grameen Bank, the paper distinguishes microfinance institutions from traditional banks. It addresses concerns about interest rates and presents compelling evidence linking microfinance access to poverty reduction. The core contribution of this research lies in its exploration of microcredit's dual function as an instrument for socioeconomic development and a catalyst for women's empowerment. We provide insights into how microcredit can contribute to fostering a more equitable world characterized by reduced poverty.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"126 11-12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139181294","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
Possibilities of the Introduction of a Financial Transaction Tax in Germany: Comparison and Evaluation on the Basis of the Italian and French Transaction Tax With Regard of the EU Taxation Principles 德国引入金融交易税的可能性：以意大利和法国交易税为基础，参照欧盟税收原则进行比较和评估
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6562
Filippo Luigi Giambrone
{"title":"Possibilities of the Introduction of a Financial Transaction Tax in Germany: Comparison and Evaluation on the Basis of the Italian and French Transaction Tax With Regard of the EU Taxation Principles","authors":"Filippo Luigi Giambrone","doi":"10.33423/jaf.v23i5.6562","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6562","url":null,"abstract":"This article evaluates the financial and economic implications of implementing a stock financial transaction tax (FTT) in Germany, setting aside the political dimensions prevalent in European discussions. It finds that an FTT decreases market efficiency and does not aid in stabilizing the financial system. Observations from France and Italy, where FTTs yielded revenues below projections, suggest that such a tax might be economically unfeasible for Germany. The study investigates whether a national FTT targeting transactions of German company shares on domestic exchanges—and levying the tax on the purchaser—conflicts with European Union principles, especially the free movement of capital as stated in Articles 63-65 of the Treaty on the Functioning of the European Union (TFEU). Moreover, it scrutinizes the compatibility of the proposed Franco-German cooperative FTT with German constitutional law and whether the financial sector’s contribution to the public good justifies the tax base under the Basic Law’s tax typology.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244226","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
100 Percent Population Testing and Concerns of Auditors With Limited Liability Exposure: Evidence From Retail Investors 100% 人口测试与有限责任风险审计师的担忧：来自散户投资者的证据
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6558
Reginald Wilson, Brock Revels
{"title":"100 Percent Population Testing and Concerns of Auditors With Limited Liability Exposure: Evidence From Retail Investors","authors":"Reginald Wilson, Brock Revels","doi":"10.33423/jaf.v23i5.6558","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6558","url":null,"abstract":"This study investigates whether the type of evidence collected during an audit reduces retail investors concerns of CPA firms whose liability exposure is limited during an audit engagement. This study is motivated by calls for further research pertaining to the benefits and effectiveness realized by the use of big data during the audit engagement. Retail investors who responded to a 2 x 2 experiment did not perceive CPA firms’ independence to be impaired, regardless of the audit methodology used to gather audit evidence (100 percent population testing versus traditional sampling). These results are useful to accounting lawmakers who previously expressed concern that a reduction of liability would impair auditors’ judgement during the audit. Similarly, these results may assist accounting lawmakers in deciding whether or how to change auditing standards to reflect the benefits of big data in auditing. This study was approved by the Institutional Review Board.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"199 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243223","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
How Much Is Blockchain Related News Worth? 区块链相关新闻价值几何？
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6557
Xiuqing Ji, Yixiao Jiang
{"title":"How Much Is Blockchain Related News Worth?","authors":"Xiuqing Ji, Yixiao Jiang","doi":"10.33423/jaf.v23i5.6557","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6557","url":null,"abstract":"In the blockchain frenzy, some companies announce to initiate or increase blockchain-related business and/or change their names to include “blockchain” or “bitcoin.” The US market reacts with an average cumulative abnormal return of 80.96% for the 2-day window encompassing the announcement day and the very next day. The effect is an average of 9.37% cumulative abnormal return for Mainland China and Hong Kong. After a year, all the US companies remained above pre-announcement levels, yet quite some companies in Mainland China and Hong Kong revert to pre-announcement levels and sometimes even lower; such reversal indicates that previous valuation increase is temporary.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"39 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242555","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
Accounting Service Supply Chain and Accounting Outsourcing 会计服务供应链和会计外包
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6561
Jennifer K. Rambo
{"title":"Accounting Service Supply Chain and Accounting Outsourcing","authors":"Jennifer K. Rambo","doi":"10.33423/jaf.v23i5.6561","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6561","url":null,"abstract":"A critical part of the accounting service supply chain is outsourcing. Outsourcing is an important function for both accounting professionals and small business professionals. An effective supply chain can reduce costs and manage limited resources. With the advancement of technology, outsourcing has become a major part of all global companies. While outsourcing has some risks to go with the many benefits, it can be managed. Outsourcing done properly can give companies a major competitive edge. This paper looks at the issues and benefits of outsourcing. It also gives a current list of companies who provide outsourcing accounting services.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244109","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
An Ecological Approach to Sustainability Development: Applications of Ecological Anthropology and Organizational Ecology-Sociology to Accounting Education 可持续性发展的生态方法：生态人类学和组织生态社会学在会计教育中的应用
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6560
S. Sisaye
{"title":"An Ecological Approach to Sustainability Development: Applications of Ecological Anthropology and Organizational Ecology-Sociology to Accounting Education","authors":"S. Sisaye","doi":"10.33423/jaf.v23i5.6560","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6560","url":null,"abstract":"Sustainability is a subject that has been researched by several interdisciplinary subjects to study the business environment in addressing economic and social development. Anthropology and sociology literature have examined sustainability within the context of evolutionary change processes. The application of the ecological framework in anthropology and sociology is an integrated approach that studies sustainability within the broader context of the environment, and business and society. Ecological anthropology has examined how cultural and social forces have evolved in ecological and land ethics in business education. Organizational ecology has related the resource-based transaction cost approach for the integration of sustainability into the accounting curriculum. The examples from sustainability accounting education from both the emerging and developed economies support the premise that when sustainability is integrated across the accounting curriculum, it can positively influence the attitudes of students, accounting professionals and policy makers. The purpose of this paper is to extend the ecology of sociological and anthropological approaches to study the integration of sustainability into the accounting curriculum in auditing and financial accounting courses, and the professional accounting community.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"250 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139245261","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
A Critical Instance Case Study of Interpersonal Conversations Accounting Managers and Accounting Employees in the United States 美国会计经理与会计员工人际对话的关键实例研究
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6564
Eric Ivey, Karina Kasztelnik
{"title":"A Critical Instance Case Study of Interpersonal Conversations Accounting Managers and Accounting Employees in the United States","authors":"Eric Ivey, Karina Kasztelnik","doi":"10.33423/jaf.v23i5.6564","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6564","url":null,"abstract":"The purpose of this qualitative critical instance case study is to explore strategies hospitality accounting managers use to establish appealing interpersonal relationships with accounting employees that reduce turnover and improve accounting employee engagement. The general problem is that interpersonal relationships between accounting employees and accounting managers are a leading cause of issues related to job turnover and accounting employee engagement. The results of this critical instance case study may contribute to positive social change by providing restaurant accounting managers tools for improving accounting employee engagement and retention workplace. The social change aspect of improving how accounting managers lead their accounting employees through interpersonal communication and relationship can lead to better working environments for accounting employees which will have a profound effect on altering issues related to accounting employee’s turnover.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"386 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244934","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 Effects of Credit Default Swaps on Analyst Forecasting Properties 信用违约掉期对分析师预测属性的影响
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6559
Emrah Ekici, Pedro Sottile
{"title":"The Effects of Credit Default Swaps on Analyst Forecasting Properties","authors":"Emrah Ekici, Pedro Sottile","doi":"10.33423/jaf.v23i5.6559","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6559","url":null,"abstract":"This research studies the effect of credit default swaps (CDS), one of the most important financial innovations in recent times, on financial analysts’ forecast characteristics. We examine whether and how the revelation of private information in the CDS market, which often leads to public information disclosure and price discovery in other markets, affects analysts’ forecast characteristics. This research shows that analysts have more accurate and less dispersed cash flow forecasts for firms with CDS contracts. These findings are consistent with the predictions that financial analysts include the information revealed from the CDS market in their cash flow forecasts. Furthermore, we investigate the relation between CDS prices, CDS price changes, and analysts’ forecast properties and find that CDS prices and their changes are associated with analysts’ cash flow forecast accuracy and dispersion.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"152 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244359","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
Beyond the Pitch: Role of Founders’ Characteristics in Startup Funding 演讲之外：创始人的特点在初创企业融资中的作用
Journal of Accounting and Finance Pub Date : 2023-11-23 DOI: 10.33423/jaf.v23i5.6563
Artem Malinin
{"title":"Beyond the Pitch: Role of Founders’ Characteristics in Startup Funding","authors":"Artem Malinin","doi":"10.33423/jaf.v23i5.6563","DOIUrl":"https://doi.org/10.33423/jaf.v23i5.6563","url":null,"abstract":"While investigating founders’ characteristics important for startups’ funding and analyzing more than 1900 funded US startups with the help of CrunchBase dataset spanning 2017-2022, I find that companies with diverse founders enjoy less funding. It happens because the venture capital industry is dominated by less diverse investors who bring down the total funding volume for such new ventures. I show that a degree from a technical university can help founders raise funding for their respective startups because venture capitalists prefer to see someone with technical background at the helm of a new business considering that three out of five top industries for startups are technical. Interestingly, graduating from top schools such as Ivy League universities does not substantially help founders achieve the same goal of increased funding. COVID-19 pandemic can make funding even harder for startups with diverse founders, while enacting laws such as SB826 in California demanding to have at least one female representative on the board of directors can, on the other hand, improve the situation.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246176","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 Relationship Between Covert Narcissism and Amorality: The Mediating Influences of Self-efficacy and Psychological Entitlement 探索隐蔽自恋与道德之间的关系：自我效能感和心理权利的中介影响
Journal of Accounting and Finance Pub Date : 2020-04-02 DOI: 10.33423/jaf.v20i1.2737
Curtis Matherne
{"title":"Exploring the Relationship Between Covert Narcissism and Amorality: The Mediating Influences of Self-efficacy and Psychological Entitlement","authors":"Curtis Matherne","doi":"10.33423/jaf.v20i1.2737","DOIUrl":"https://doi.org/10.33423/jaf.v20i1.2737","url":null,"abstract":"Narcissism, as a personality construct, has attracted attention from countless scholars across multiple disciplines. It has been suggested that two forms of narcissism exist (Wink, 1991) and research has supported the delineation of overt (grandiose) and covert (hypersensitive) narcissism (Dickinson & Pincus, 2003; Gabbard, 2009; Luchner, Houston, Walker, & Houston, 2011). To date, most of the research devoted to narcissism has been focused on the overt rather than the covert form (Cain, Pincus, & Ansell, 2008). Further, researchers propose that a decreased level of meaningful relational interactions among narcissists may result in a higher propensity for amoral behaviors. Thus, to extend the research the current study explores the influence of several mediating variables on the relationship between covert narcissism and amorality. The current study found a negative relationship between covert narcissism and self-efficacy as well as an anticipated positive relationship between covert narcissism and psychological entitlement. It was also observed that self-efficacy and psychological entitlement did partially mediate the relationship between covert narcissism and higher amorality, supporting the study’s predictions.","PeriodicalId":505950,"journal":{"name":"Journal of Accounting and Finance","volume":"108 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141217195","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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