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现代会计与审计:英文版最新文献

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Corporate Probability of Default (PD) Modelling for Banks in Emerging Economies: A Case Study of Zimbabwe Stock Exchange (ZSE) Listed Counters 新兴经济体银行的企业违约概率模型——以津巴布韦证券交易所上市柜台为例
现代会计与审计:英文版 Pub Date : 2021-02-28 DOI: 10.17265/1548-6583/2021.02.005
Ephraim Matanda, Vharawei Matanda, Ropafadzo Mhizha
{"title":"Corporate Probability of Default (PD) Modelling for Banks in Emerging Economies: A Case Study of Zimbabwe Stock Exchange (ZSE) Listed Counters","authors":"Ephraim Matanda, Vharawei Matanda, Ropafadzo Mhizha","doi":"10.17265/1548-6583/2021.02.005","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.02.005","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48621004","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 Event Study of Pre and Post Bonus Announcement for Position Investors 持仓投资者奖金公告前后的事件研究
现代会计与审计:英文版 Pub Date : 2021-02-28 DOI: 10.17265/1548-6583/2021.02.001
Rishika Todi, Chandrakant Varma
{"title":"An Event Study of Pre and Post Bonus Announcement for Position Investors","authors":"Rishika Todi, Chandrakant Varma","doi":"10.17265/1548-6583/2021.02.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.02.001","url":null,"abstract":"Bonus announcement is often seen as a profitable strategy for intra-day trading; to know how useful it can be for position (long-term) investors this study is conducted. 30 companies were chosen randomly and a two-tail t-test is conducted. Considering the p-value of each company at 5% level of significance we found out the number of companies which have given positive numbers for position investors. A generalization method has also been used to see the overall applicability of the study. Reflecting individual companies fewer number showed positive results after a period of 30 days but using the generalization technique the study proved to be significant. There are certain limitations to the study as well including non-consideration of any other event which might have taken place, bearing in mind only NSE and BSE and also it includes companies which have made an announcement in the past three years.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42112201","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
Modelling of Corporate Exposure at Default (EAD) in Emerging Financial Markets: The Case for Counters Listed on the Zimbabwe Stock Exchange (ZSE) in the Dollarization Era 新兴金融市场企业违约风险敞口建模：以美元化时代津巴布韦证券交易所上市的柜台为例
现代会计与审计:英文版 Pub Date : 2021-02-28 DOI: 10.17265/1548-6583/2021.02.004
Ephraim Matanda, Vharawei Matanda, Ropafadzo Mhizha
{"title":"Modelling of Corporate Exposure at Default (EAD) in Emerging Financial Markets: The Case for Counters Listed on the Zimbabwe Stock Exchange (ZSE) in the Dollarization Era","authors":"Ephraim Matanda, Vharawei Matanda, Ropafadzo Mhizha","doi":"10.17265/1548-6583/2021.02.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.02.004","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44177148","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
Threats and Opportunities Developing Nations of Africa Can Draw From the Foreign Direct Investment From Russia and China 俄罗斯和中国对非洲发展中国家的直接投资带来的威胁和机遇
现代会计与审计:英文版 Pub Date : 2021-02-28 DOI: 10.17265/1548-6583/2021.02.003
Matanda Ephraim, Chindara Tawona Matirokisi
{"title":"Threats and Opportunities Developing Nations of Africa Can Draw From the Foreign Direct Investment From Russia and China","authors":"Matanda Ephraim, Chindara Tawona Matirokisi","doi":"10.17265/1548-6583/2021.02.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.02.003","url":null,"abstract":"The 21st century has seen the world superpowers, such as Russia and China and multi-lateral agencies encourage backward states to embrace and promote foreign direct investment (FDI) as an instrument to improve domestic production which will lead to economic growth and development. This is premised on the fact that FDI comes with transfer of technology, new and advanced management approaches, technical skills, and access to international markets. However, researchers have shown that occasionally FDI inflows achieve the opposite as they compete for the same markets with local industries and, as a result, they crowd out local industries leading to higher unemployment. Further, research has shown that most international financial crises were caused by rapid withdrawal of FDI. In essence, FDI can have positive and can also have negative effects on economic growth. Against this background, this discussion seeks to outline and look at the threats and opportunities that backward states, such as those in Africa will draw from the 21st century FDI from world superpowers.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48597658","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
Effective Budgetary Control System: A Regression Model for Indian Listed Companies 有效预算控制系统：印度上市公司的回归模型
现代会计与审计:英文版 Pub Date : 2021-01-28 DOI: 10.17265/1548-6583/2021.01.003
A. Kaab, K. M. Nair
{"title":"Effective Budgetary Control System: A Regression Model for Indian Listed Companies","authors":"A. Kaab, K. M. Nair","doi":"10.17265/1548-6583/2021.01.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.01.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42315795","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 State Policies on Investment Project Management in Polish Industrial Construction Sector 国家政策对波兰工业建筑业投资项目管理的影响
现代会计与审计:英文版 Pub Date : 2021-01-28 DOI: 10.17265/1548-6583/2021.01.002
J. Sobieraj, D. Metelski
{"title":"The Impact of State Policies on Investment Project Management in Polish Industrial Construction Sector","authors":"J. Sobieraj, D. Metelski","doi":"10.17265/1548-6583/2021.01.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.01.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46380230","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
Fraud Detection and Prevention: A Review of the Latest Developments in U.K. Audit 舞弊侦查与预防:英国审计最新发展述评
现代会计与审计:英文版 Pub Date : 2021-01-28 DOI: 10.17265/1548-6583/2021.01.001
Neil J. Fletcher, Francis Awolowo, Nigel Garrow
{"title":"Fraud Detection and Prevention: A Review of the Latest Developments in U.K. Audit","authors":"Neil J. Fletcher, Francis Awolowo, Nigel Garrow","doi":"10.17265/1548-6583/2021.01.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2021.01.001","url":null,"abstract":"Proposed reforms to U.K. audit are reviewed from a fraud detection and prevention perspective. A holistic four-actor model that encompasses: the directors, auditor, shareholders, and the regulator, is used to frame the discussion. Focus is drawn to the mediating role of the Audit and Assurance Policy. The paper argues that the proposed reforms have some potential to reduce the audit expectations gap. However, the problem of agency costs and the advisory nature of shareholder voting on the Audit and Assurance Policy significantly limit the possible effectiveness of the reforms from a fraud detection and prevention perspective. Suggestions for future research are made.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41868940","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
Marketing Communications Strategy through Social Media 通过社交媒体的营销传播策略
现代会计与审计:英文版 Pub Date : 2020-12-28 DOI: 10.17265/1548-6583/2020.12.004
Baisakhi Mitra Mustaphi
{"title":"Marketing Communications Strategy through Social Media","authors":"Baisakhi Mitra Mustaphi","doi":"10.17265/1548-6583/2020.12.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.12.004","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46872522","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
Risk Neutral Options Based on Maximum Profits 基于利润最大化的风险中性期权
现代会计与审计:英文版 Pub Date : 2020-12-28 DOI: 10.17265/1548-6583/2020.12.001
Veriyadi Variyadi
{"title":"Risk Neutral Options Based on Maximum Profits","authors":"Veriyadi Variyadi","doi":"10.17265/1548-6583/2020.12.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.12.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49329301","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
Quality in Independent Auditing: A Research on Auditors 独立审计的质量：审计师研究
现代会计与审计:英文版 Pub Date : 2020-12-28 DOI: 10.17265/1548-6583/2020.12.002
Burcu Doğan, Cuma Ercan
{"title":"Quality in Independent Auditing: A Research on Auditors","authors":"Burcu Doğan, Cuma Ercan","doi":"10.17265/1548-6583/2020.12.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.12.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49239811","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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