Applied finance and accounting最新文献_第2页

Applied finance and accounting Pub Date : 2020-02-27 DOI: 10.11114/afa.v6i1.4735

Angelia Evelyn

{"title":"Reviewer Acknowledgements","authors":"Angelia Evelyn","doi":"10.11114/afa.v6i1.4735","DOIUrl":"https://doi.org/10.11114/afa.v6i1.4735","url":null,"abstract":"Applied Finance and Accounting [AFA] would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether AFA publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 6, Number 1Adina Criste, “Victor Slavescu” Centre for Financial and Monetary Research, Romanian Academy, RomaniaAnastasia Kopaneli, University of Patras, GreeceAndrey Kudryavtsev, The Max Stern Yezreel Valley Academic College, IsraelAnthony Okafor, University of Louisville, USAAugustine Akhidime, Benson Idahosa University, NigeriaDesti Kannaiah, James Cook University, SingaporeFeng Jui Hsu, National Taichung University of Science and Technology, TaiwanGheorghe Morosan, Stefan Cel Mare University Suceava Romania, RomaniaHajar Jahangard , Central Bank of Iran(CBI), IranJayendra S. Gokhale, Embry-Riddle Aeronautical University, USALektore Oltiana Muharremi, University of Vlora, AlbaniaMarco Muscettola, Independent researcher, ItalyMawih Kareem Alani, Dhofar University, OmanMohammad Sami Ali Al-Dahrawi, Zarqa University, JordanNicoleta Radneantu, Romanian – American University, RomanianNikolay Patonov, European Polytechnical University, BulgariaNoriaki Okamoto, Rikkyo University, JapanRui Fernandes, Porto Accounting and Business School, PortugalShahram Fattahi, Razi University,, IranVolodymyr Vysochansky, Uzhhorod National University, UkraineZi-Yi Guo, Wells Fargo Bank, N.A., USA Angelia EvelynEditorial AssistantOn behalf of,The Editorial Board of Applied Finance and AccountingRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://afa.redfame.com","PeriodicalId":91655,"journal":{"name":"Applied finance and accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43078376","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

Performance Audit: Applying the Principle of Effectiveness in a Case Study 绩效审计:有效性原则在案例研究中的应用

Applied finance and accounting Pub Date : 2020-01-10 DOI: 10.11114/afa.v6i1.4682

L. G. M. Mury

引用次数: 0

A Literature Review of Empirical Research on Trade of Cultural Goods 文化产品贸易实证研究文献综述

Applied finance and accounting Pub Date : 2019-11-08 DOI: 10.11114/afa.v6i1.4609

Yanfen Wang

引用次数: 2

DCF Valuation of Nonprofit Universities 非营利性大学的DCF评估

Applied finance and accounting Pub Date : 2019-11-08 DOI: 10.11114/afa.v6i1.4553

Yan He, F. Long

引用次数: 0

Reviewer Acknowledgements 审核人确认

Applied finance and accounting Pub Date : 2019-08-27 DOI: 10.11114/afa.v5i2.4480

Angelia Evelyn

{"title":"Reviewer Acknowledgements","authors":"Angelia Evelyn","doi":"10.11114/afa.v5i2.4480","DOIUrl":"https://doi.org/10.11114/afa.v5i2.4480","url":null,"abstract":"Applied Finance and Accounting [AFA] would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether AFA publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 5, Number 2Adina Criste, “Victor Slavescu” Centre for Financial and Monetary Research, Romanian Academy, RomaniaAndrey Kudryavtsev, The Max Stern Yezreel Valley Academic College, IsraelAnna Viktorovna Kravchuk, Academy of the State Penitentiary Service, UkraineFabio Rizzato, University of Turin, ItalyFeng Jui Hsu, National Taichung University of Science and Technology, TaiwanFlorin Peci, University of Peja, KosovoGheorghe Morosan, Stefan Cel Mare University Suceava Romania, RomaniaHajar Jahangard, Central Bank of Iran (CBI), IranIoan Bogdan Robu, Alexandru Ioan Cuza University of Iasi, RomaniaJayendra S. Gokhale, Embry-Riddle Aeronautical University, USALingesiya Kengatharan, University of Jaffna, Sri LankaLuca Sensini, University of Salerno, ItalyLuo Yongli, Houston Baptist University, United StatesMarco Muscettola, Independent researcher, ItalyMawih Kareem Alani, Dhofar University, OmanMohamed Jalloh, Economic Community of West African States (ECOWAS), NigeriaNicoleta Radneantu, Romanian – American University, RomanianNikolay Patonov, European Polytechnical University, BulgariaNoriaki Okamoto, Rikkyo University, JapanPeibiao Zhao, Nanjing University of Science and Technology, ChinaShahram Fattahi, Razi University,, IranVineet Chouhan, Sir Padampat Singhania University, IndiaVolodymyr Vysochansky, Uzhhorod National University, UkraineYu Peng Lin, University of Detroit Mercy, USAZi-Yi Guo, Wells Fargo Bank, N.A., USA","PeriodicalId":91655,"journal":{"name":"Applied finance and accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47157054","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

Liquidity and The Profitability of Manufacturing Firms in Nigeria 尼日利亚制造企业的流动性和盈利能力

Applied finance and accounting Pub Date : 2019-08-26 DOI: 10.11114/afa.v5i2.4477

G. Akinleye, J. Ogunleye

{"title":"Liquidity and The Profitability of Manufacturing Firms in Nigeria","authors":"G. Akinleye, J. Ogunleye","doi":"10.11114/afa.v5i2.4477","DOIUrl":"https://doi.org/10.11114/afa.v5i2.4477","url":null,"abstract":"This study examined the relationship between liquidity and profitability of manufacturing firms in Nigeria. The study specifically analyzed the effect of cash ratio, current ratio and quick ratio on profit after tax of the manufacturing firms in Nigeria. Secondary data were collected from annual reports of sampled firms over a period of ten years (2007-2016) and were analyzed using panel data estimators such as pooled OLS estimator, fixed effect estimator, random effect estimator, Hausman test, panel co-integration and pooled granger causality tests. The findings revealed that financial liquidity proxy in terms of quick ratio (QR) had a negative and insignificant impact on profit after tax with coefficient estimate of -0.094121 (p=0.2247 > 0.05). Financial liquidity measured in terms of Cash ratio (CR) exert positive and significant impact on profit after tax with coefficient estimate of 0.379774 (p=0.0121< 0.05). Result also showed that financial liquidity measured in terms of Current ratio (CNR) exert insignificant negative impact on profit after tax with coefficient estimate of -0.024989 (p=0.1163 > 0.05). Meanwhile the study revealed that quick ratio (QR), cash ratio (CR) and current ratio (CNR) has 0.581533 (58.1%) variation in profit after tax (PAT). Result further revealed that that there is no long-run relationship between liquidity and profitability of manufacturing firms in Nigeria. The study concluded that financial liquidity has helped to improve financial performance selected manufacturing firms in Nigeria. Also, that cash ratio has positive and significant effect on the profitability of manufacturing Firms in Nigeria. Thus, firms in the manufacturing industry should objectively try to reduce their bill receivable, so as to guide against waiting longer to collect from customers, for the purpose of increasing their profitability.","PeriodicalId":91655,"journal":{"name":"Applied finance and accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44032183","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: 6

Multi-period Investment Strategies with Transaction Costs Under Cumulative Prospect Theory 累积前景理论下具有交易成本的多期投资策略

Applied finance and accounting Pub Date : 2019-08-15 DOI: 10.11114/AFA.V5I2.4432

Liurui Deng, Lan Yang, Bolin Ma

引用次数: 1

The Relationship between Working Capital Management and Financial Sustainability of Selected Christian Denominations in Ghana 加纳部分基督教教派营运资金管理与财务可持续性的关系

Applied finance and accounting Pub Date : 2019-07-26 DOI: 10.11114/AFA.V5I2.4410

Williams Kwasi Peprah, Isaac Anowuo, D. A. Ameyaw

{"title":"The Relationship between Working Capital Management and Financial Sustainability of Selected Christian Denominations in Ghana","authors":"Williams Kwasi Peprah, Isaac Anowuo, D. A. Ameyaw","doi":"10.11114/AFA.V5I2.4410","DOIUrl":"https://doi.org/10.11114/AFA.V5I2.4410","url":null,"abstract":"Management of working capital is a fundamental aspect of finance. This is because it affects the church's liquidity and financial sustainability. The study sort of establishing the relationship between working capital and financial sustainability for selected Christian denominations in Ghana. Using bivariate correlation application in SPSS 23, the financial statements from 2013 to 2017 of 15 Christian Council of Ghana denominational members conveniently sampled and analyzed. Working capital is represented by liquidity ratios of current ratio, and cash ratio and financial sustainability are epitomized by self-support. The study revealed that there was a positive relationship between working capital and financial sustainability among Christian denomination in Ghana. In a detailed outcome, there was a statistically small positive significant relationship between self-support and cash ratio and statistically large positive significant relationship between self-support and current ratio. The study recommends to churches in Ghana to seek an enhancing relationship between their working capital and financial sustainability to prevent a possible closure of the church. Not-for-profit organizations must seek self-support through income generation and diversification to improve their Liquidity. Again, not-for-profit organizations must have a positive relationship between working capital and financial sustainability in that churches exist because of liquidity.","PeriodicalId":91655,"journal":{"name":"Applied finance and accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46977068","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

Revisions about Government Subsidy Disclosures and Investors’ Response to Earnings Reports: Evidence from the 2017 Government Subsidy Disclosures 政府补贴披露的修订与投资者对盈余报告的反应:来自2017年政府补贴披露的证据

Applied finance and accounting Pub Date : 2019-07-26 DOI: 10.11114/AFA.V5I2.4411

Xiaoyu Hu, Jinying Tang, Qun Wang

{"title":"Revisions about Government Subsidy Disclosures and Investors’ Response to Earnings Reports: Evidence from the 2017 Government Subsidy Disclosures","authors":"Xiaoyu Hu, Jinying Tang, Qun Wang","doi":"10.11114/AFA.V5I2.4411","DOIUrl":"https://doi.org/10.11114/AFA.V5I2.4411","url":null,"abstract":"We examine whether the quality of information in earnings reports, as indicated by the earnings response coefficient (ERC) decreases when the measurement and disclosure of government subsidy has been changed by revising accounting standards. According to the old accounting standards in China, the gains from government subsidy should be reflected in “non-operating” income. However, the newly revised accounting standards regulates that a part of government subsidy can be reflected in the report item of “other income” in under the operating income item. We use 2017 revisions of accounting standards in China as an instrument to capture a change in the position of financial statements where the government subsidy is revealed. Employing a difference-in-differences design and exploiting the adoption of the new accounting standards, we find a statistically and economically significant decrease in ERC for treated firms relative to controlled firms. Our findings represent the first empirical evidence that the change of government disclosures can negatively affect the information content of earnings report.","PeriodicalId":91655,"journal":{"name":"Applied finance and accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46685657","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

An Analysis on the Influencing Factors of the World Food Price 世界粮食价格的影响因素分析

Applied finance and accounting Pub Date : 2019-07-26 DOI: 10.11114/AFA.V5I2.4412

Fang Min

引用次数: 2