Review of Economics and Finance最新文献_第6页

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia 董事会属性对公司绩效的影响:来自马来西亚MCCG后2007和MCCG后2012的证据

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.13

R. Ismail, Saifuddin Hasan, Haslinda Yusoff, H. Nor

引用次数: 0

Development of Innovative Intrepreneurship in Context of European Integration 欧洲一体化背景下创新创业的发展

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.25

Eugeniy Zabashta

引用次数: 1

TARTIFICIAL INTELLIGENCE AND THE STRATEGIC CHANGE OF THE ACCOUNTANT'S ROLES: A THEORETICAL APPROACH 人工智能与会计角色的战略转变:一种理论途径

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.51586/2754-6209.2023.11.3.69.75

Fernando Acabado Romana, Carlos Guillen Gestoso, Silvia Gonzalez Fernandez, António Morais Santos

{"title":"TARTIFICIAL INTELLIGENCE AND THE STRATEGIC CHANGE OF THE ACCOUNTANT'S ROLES: A THEORETICAL APPROACH","authors":"Fernando Acabado Romana, Carlos Guillen Gestoso, Silvia Gonzalez Fernandez, António Morais Santos","doi":"10.51586/2754-6209.2023.11.3.69.75","DOIUrl":"https://doi.org/10.51586/2754-6209.2023.11.3.69.75","url":null,"abstract":"Background: Based on the premise that technology has changed the way in which the Accounting profession is exercised, it becomes relevant to understand the challenges that Certified Accountants face when using artificial intelligence. Method: Smart technologies have enormous potential as tools at the service of accounting and the preparation of financial and non-financial information for decision-making, however, they also affect the practice of the profession, which legitimizes concerns about the evolution of the profession and the need to assume new functions. Results: The greater the incorporation of technology in companies, the more and better skills accounting professionals will need to ensure to show their relevance and ability to add value. This rapidly evolving scenario requires a real change in the accountant's functions, but also the possibility of emerging new opportunities. Thus, the present research proposal consists of a descriptive study with a quantitative and qualitative component and aims to analyse the potential use of artificial intelligence in accounting, and its consequent impact on the functions of the accountant. Conclusion: The quantitative component will be supported by a questionnaire addressed to Certified Accountants, while the qualitative component will be supported by an interview guide and will have the purpose of collecting comments on the proposed objective, as well as on the results obtained in the quantitative analysis.","PeriodicalId":52251,"journal":{"name":"Review of Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135748620","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

BIBLIOMETRIC ANALYSIS OF THE RELATIONSHIP BETWEEN FAMILY OWNERSHIP, FAMILY GOVERNANCE, CLAN GOVERNANCE, AND TRIBAL GOVERNANCE: A FUTURE RESEARCH AGENDA 家族所有权、家族治理、氏族治理和部落治理关系的文献计量分析:未来的研究议程

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.51586/2754-6209.2023.11.3.42.54

Yuni Utami, Dian Purnomo Jati, Ary Yunanto

{"title":"BIBLIOMETRIC ANALYSIS OF THE RELATIONSHIP BETWEEN FAMILY OWNERSHIP, FAMILY GOVERNANCE, CLAN GOVERNANCE, AND TRIBAL GOVERNANCE: A FUTURE RESEARCH AGENDA","authors":"Yuni Utami, Dian Purnomo Jati, Ary Yunanto","doi":"10.51586/2754-6209.2023.11.3.42.54","DOIUrl":"https://doi.org/10.51586/2754-6209.2023.11.3.42.54","url":null,"abstract":"This article aims to fill the gap in the literature related to clan and tribal governance which has not been studied much, by looking at previous literature studies and linking to literature studies discussing family ownership, family business, and family governance based on searches in Scopus reputable journals assisted with tools Publish or Pearish, VOSviewer, and Blibliomagika software that is linked and developed for future research topics. Using a literature review, assisted by Publish or Pearish (POP) software, VOSviewer To estimate the model and analyze data collected from the Scopus database. The data is then broken down based on the annual document, subject area, search keywords, authors, published journals, affiliations, the country of origin of the publication, and clarifying the future research agenda. The results of the study show that the terms clan, tribal and family governance have not been disclosed much in previous research even though these topics can be studied more broadly than the concepts of family ownership and family business. From this concept, it can be directed and connected to the concept of entrepreneurship, SMEs family, CSR, financial reporting, family shareholders, cash flow, non-family firms, and many more. The practical implications of the results of this research are to fill the gap in the literature on clan/tribal governance, which is still interesting to develop. The originality of the study provides clarity on the relationship between family ownership, family business, and its developments that lead to family governance.","PeriodicalId":52251,"journal":{"name":"Review of Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135748625","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 CORRELATION OF THE VOLATILITY OF FUTURE MARKET AND STOCK MARKET – A STUDY IN VIETNAM WITH 2 STAGES: COVID-19, AND GEOPOLITICS – UKRAINE INVASION 未来市场和股票市场波动的相关性——在越南进行的两阶段研究:covid-19和地缘政治——乌克兰入侵

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.51586/2754-6209.2023.11.3.4.19

Quy Vo, Hanh Trang Tran

{"title":"THE CORRELATION OF THE VOLATILITY OF FUTURE MARKET AND STOCK MARKET – A STUDY IN VIETNAM WITH 2 STAGES: COVID-19, AND GEOPOLITICS – UKRAINE INVASION","authors":"Quy Vo, Hanh Trang Tran","doi":"10.51586/2754-6209.2023.11.3.4.19","DOIUrl":"https://doi.org/10.51586/2754-6209.2023.11.3.4.19","url":null,"abstract":"Since the Vietnamese derivatives market was established, futures contracts as the representative financial instrument trading in the derivatives market. The research investigates the correlation between the spot market and the futures markets in Vietnam in which VN30 and VN30 Futures Index was chosen as research sample. Additionally, the deposit interest rate with different terms was also involved to declare the correlation between these two markets. The ARMA/GARCH model was employed to examine the volatility of the spot market, futures market, and the deposit interest rate (overnight, spot week, one – month, three – month, six – month, nine – month). The VAR model was employed next step to explore the correlation as well as the impact on each other. The results indicate that the tight relationship between the futures and the spot market while a negative relationship between the deposit interest rate and the spot/future market was found. Especially, the examining term has been divided into 2 special stages: the Global Health Crisis (Covid-19: 2020-2021) and the Geopolitics – Ukraine invasion (2022 – present) to clearly observe the correlation among three research factors.","PeriodicalId":52251,"journal":{"name":"Review of Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135754630","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

ANALYSIS OF THE POVERTY LEVEL AND HUMAN DEVELOPMENT INDEX IN CENTRAL JAVA FOR THE 2016-2021 PERIOD 2016-2021年期间爪哇中部贫困水平和人类发展指数分析

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.51586/2754-6209.2023.11.3.28.41

Lilis Sri Sulistiani, Najmudin Najmudin

引用次数: 0

Management of Agricultural Production Enterprises in the Globalization of the Economy: Current State and Development Prospects 经济全球化中农业生产企业的管理:现状与发展前景

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.28

V. Hmyria, Vasyl Baldynyuk, M. Goncharenko

引用次数: 0

Determinants of Business Resilience Framework for Small Businesses: Moderating Effects of Financial Literacy 小企业商业弹性框架的决定因素:金融知识的调节作用

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.6

N. Hamid, S. Sanusi, Saifulrizan Norizan, S. Urus, E. Lestari

引用次数: 0

CEO Career Horizon, CEO Power, Corporate Governance and Earnings Quality: Evidence from Egypt CEO职业视野、CEO权力、公司治理与盈余质量:来自埃及的证据

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.14

D. Hemdan, Suhaily Hasnan, Saif Rehman, Mazurina Mohd Ali

引用次数: 0

Exploring Determinants of Firm´s Innovation in Morocco: Evidence from the World Bank Enterprises Survey 探讨摩洛哥企业创新的决定因素:来自世界银行企业调查的证据

Review of Economics and Finance Pub Date : 2023-01-01 DOI: 10.55365/1923.x2023.21.31

Charaf-Eddine Moussir, Ayoub Saadi, Rachid Boukbech, Mariem Liouaeddine

引用次数: 0