Accounting最新文献_第5页

The added value and competitive advantage of Islamic banks in Indonesia 印尼伊斯兰银行的附加值和竞争优势

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.11.004

S. Suroso

引用次数: 0

Determinants of foreign direct investment in Southeast and South Asian countries 东南亚和南亚国家外商直接投资的决定因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.6.001

Y. Yolanda, S. Sumarni, Muslim Kamil

引用次数: 0

Board diligence, independence, size, and firm performance: Evidence from Saudi Arabia 董事会尽职、独立性、规模和公司业绩:来自沙特阿拉伯的证据

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.1.001

Sultan Altass

引用次数: 4

Technological, organizational and environmental factors influencing on user intention towards big data technology adoption in Malaysian educational organization 技术、组织和环境因素对马来西亚教育机构采用大数据技术的用户意向的影响

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.6.002

Noor Baizura Harun, Habibah Ab. Jalil, M. Zolkepli

{"title":"Technological, organizational and environmental factors influencing on user intention towards big data technology adoption in Malaysian educational organization","authors":"Noor Baizura Harun, Habibah Ab. Jalil, M. Zolkepli","doi":"10.5267/j.ac.2022.6.002","DOIUrl":"https://doi.org/10.5267/j.ac.2022.6.002","url":null,"abstract":"Studying the factors in influencing the users’ intentions to adopt Big Data technology in Malaysia is crucial. This study adopted three grand theories which consisted of Dissemination of Innovation (DOI) theory, Technology Acceptance Model (TAM), and Technology-Organization Environment (TOE) framework. The model specifies technological, organizational, and environmental factors as determinants of the users’ intentions to adopt big data technology. This study aims to review the technology, organizational and environmental factors that can determine the intentions towards big data technology adoption. A total of 224 questionnaires were obtained and screened. Data was analyzed using the Partial Least Square Modelling of Structural Equations due to one of the best software for verifying structured data on structural equations modelling (SEM) Smart PLS 3.0 as analytical tools. This study finds that the predictor variables of compatibility, security are significant and critically direct to the users’ intentions to adopt big data technology. The results indicate that the model is suited for studying users’ intentions to adopt Big Data technology in educational organizations. This study can help the Malaysian ministry of education to emphasize the important factors in further developing the use of Big Data technology in organizations. The findings provide important recommendations and implications for BDA technology practitioners and application developers, which could coincide with successful BDA technology deployment. This study provides practitioners with practical recommendations for guidance in incorporating and endorsing BDA activities in their organizations in order to maximize the benefits of revolutionary technology, particularly in government agencies.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748254","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

Determinant of net interest income of commercial banks in Indonesia 印尼商业银行净利息收入的决定因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.1.002

R. Prabantarikso, Z. Abidin, Edian Fahmy, Mayda Tyastika, Amabel Nabila

引用次数: 1

Causative dynamics of overconfidence, optimism, framing effects and demographic attributes as capital structure determinants for publicly listed firms in Indonesia 过度自信、乐观、框架效应和人口属性作为印尼上市公司资本结构决定因素的因果动态

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.009

D. Lim, Hendrawan Supratikno, G. Ugut, E. Hulu

{"title":"Causative dynamics of overconfidence, optimism, framing effects and demographic attributes as capital structure determinants for publicly listed firms in Indonesia","authors":"D. Lim, Hendrawan Supratikno, G. Ugut, E. Hulu","doi":"10.5267/j.ac.2021.7.009","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.009","url":null,"abstract":"This study examines whether capital structure determinations by Indonesian publicly listed firms (Tbks) are influenced by the behavioural biases of overconfidence and optimism, with the underlying rationality frameworks being framed by relevant financial information and impacted by decision-makers’ demographic attributes. Data were obtained from survey respondents and statistically analysed using partial least squares structural equation modelling to identify the indicators of causative dynamics within the hypothesised relationships. Sampled Tbks’ management (CEOs/CFOs) displayed the inherent behavioural traits of overconfidence and optimism in their capital structure determinations. However, such behavioural variables were not statistically proven to significantly influence capital structure decision-making and, hence, were not validated as capital structure determinants. The pecking order framework was revealed to have a significant framing effect on capital structure decision-making by sampled managers. Sampled managers’ demographic attributes and backgrounds were found to be capital structure determinants but did not have a mediating or moderating influence on the modelled relationship between behavioural variables and capital structure.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748423","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 affecting SMEs’ development in Vietnam 影响越南中小企业发展的因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.007

D. T. Huong, Vu Viet Ninh, Nguyen Dinh Hoan, Dinh Quang Toan, N. Van, Dang Thi Lan

{"title":"Factors affecting SMEs’ development in Vietnam","authors":"D. T. Huong, Vu Viet Ninh, Nguyen Dinh Hoan, Dinh Quang Toan, N. Van, Dang Thi Lan","doi":"10.5267/j.ac.2021.7.007","DOIUrl":"https://doi.org/10.5267/j.ac.2021.7.007","url":null,"abstract":"The enterprise's system, along with households and the government are the main factors in the production and consumption of the economy, which plays an extremely important role in the development of any country. Besides the large enterprises, which are often considered as the locomotives of the economy’s development, people are increasingly interested in a significant number of small and medium enterprises (SMEs) whose position and role has been confirmed through the actual economic development of many countries and economies. In Vietnam, the development of SMEs has been creating a driving force for economic growth and has become an important strategic direction in the country’s socio-economic development strategy. The article focuses on determining the factors affecting the development of small and medium-sized manufacturing enterprises in Vietnam. At the same time, the current paper evaluates factors affecting the development of these enterprises. The main factors expected to be focused on in the research include the level of production technology, government policies, raw materials, labor, management capacity, corporate social responsibility, green growth orientation, and global epidemics.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747854","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

The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs GCG原则的实施和PSAK采用IFRS对国有企业财务报告质量的影响

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.3.001

S. Sumiyati, Ratna Mappanyuki

引用次数: 0

Determining factors affecting the transition of financial statement preparation from VAS to IFRS in enterprises in Vietnam 越南企业财务报表编制从VAS向IFRS过渡的决定因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.11.003

D. T. Nguyen, Thi Tha Nghiem, T. Tran, D. Nguyen, Thi Le Hang Nguyen

{"title":"Determining factors affecting the transition of financial statement preparation from VAS to IFRS in enterprises in Vietnam","authors":"D. T. Nguyen, Thi Tha Nghiem, T. Tran, D. Nguyen, Thi Le Hang Nguyen","doi":"10.5267/j.ac.2021.11.003","DOIUrl":"https://doi.org/10.5267/j.ac.2021.11.003","url":null,"abstract":"According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70745507","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

Determinants of dividend policy in Palestinian banks 巴勒斯坦银行股利政策的决定因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.9.002

Y. Kullab, Nabil Messabia, Issam Altaweel, Mohammed Shehada

{"title":"Determinants of dividend policy in Palestinian banks","authors":"Y. Kullab, Nabil Messabia, Issam Altaweel, Mohammed Shehada","doi":"10.5267/j.ac.2021.9.002","DOIUrl":"https://doi.org/10.5267/j.ac.2021.9.002","url":null,"abstract":"This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signaling, and regulatory pressure theories are valid for Palestinian banks. In addition, the analysis shows that bank size, profitability, and capital adequacy are the main positive determinants of Palestinian banks’ propensity to pay dividends and of the dividend payout ratios. Furthermore, after winsorizing the data, the results were found to remain consistent. Finally, the results of a general dominance analysis revealed that bank size is the most important determinant, followed by bank profitability and bank capital adequacy, all three of which positively influence dividend policy decisions in Palestinian banks. This study is among the first to investigate dividend policy determinants in the financial sector. Moreover, this study is conducted in Palestine, an emerging economy. Furthermore, unlike prior studies, this study considers banks’ propensity to pay dividends and banks’ dividend payout ratios concurrently when analyzing the dividend determinants in order to make a significant contribution to solving the dividend determinant puzzle.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748202","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: 3