{"title":"The Santa Claus Rally in U.S. Stock Market Returns","authors":"","doi":"10.33423/jaf.v23i1.5943","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5943","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91349878","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}
{"title":"Do Zombie Firms Display the Sticky Costs’ Phenomenon?","authors":"","doi":"10.33423/jaf.v23i1.5941","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5941","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74850677","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}
{"title":"Do Firms Round Up Operating Cash Flows?","authors":"","doi":"10.33423/jaf.v23i1.5940","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5940","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83542539","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}
{"title":"The Need for Due Diligence and Financial Statement Analysis – The Bank of America-Merrill Lynch Case","authors":"","doi":"10.33423/jaf.v23i1.5829","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5829","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85522588","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}
{"title":"The Risk Approach as Paradigm Factors in the Treatment of Financial Crisis Cycles","authors":"","doi":"10.33423/jaf.v23i1.5833","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5833","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80657424","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}
There are many different types of instruments and hundreds of different markets for investment, leading to an extremely large and hard-to-define universe of financial data. The related commercial offer is extremely heterogeneous and complex. In this scenario, it is difficult to source the most appropriate financial services providers. In the past, eProcurement mainly focused on using ERP management tools to record and examine previous buying decisions and expenditure data. In recent years, machine learning and artificial intelligence have been applied to procurement workflows, introducing computation of external or thirdparty unstructured data to achieve a higher level of market knowledge and decision automation. To exploit the possibilities provided by these new technologies to the full extent possible, theoretical models for understanding large amounts of unstructured data are essential. In this research-in-progress paper, we propose a taxonomy of financial data services and depict the related prototype ontological model, providing a possible conceptualization and specification of the domain of interest potentially useful for the development of applications based on semantic technologies.
{"title":"The Financial Data Services Domain: From Taxonomies to Ontologies","authors":"","doi":"10.33423/jaf.v23i1.5830","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5830","url":null,"abstract":"There are many different types of instruments and hundreds of different markets for investment, leading to an extremely large and hard-to-define universe of financial data. The related commercial offer is extremely heterogeneous and complex. In this scenario, it is difficult to source the most appropriate financial services providers. In the past, eProcurement mainly focused on using ERP management tools to record and examine previous buying decisions and expenditure data. In recent years, machine learning and artificial intelligence have been applied to procurement workflows, introducing computation of external or thirdparty unstructured data to achieve a higher level of market knowledge and decision automation. To exploit the possibilities provided by these new technologies to the full extent possible, theoretical models for understanding large amounts of unstructured data are essential. In this research-in-progress paper, we propose a taxonomy of financial data services and depict the related prototype ontological model, providing a possible conceptualization and specification of the domain of interest potentially useful for the development of applications based on semantic technologies.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135638588","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}
Pub Date : 2023-01-01DOI: 10.13189/ujaf.2023.110101
K. Al-Adeem
{"title":"The Dilemma: Push-Down Accounting and the Conceptual Framework of Financial Accounting: A Case of Contradictions between Relevance and Reliability","authors":"K. Al-Adeem","doi":"10.13189/ujaf.2023.110101","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110101","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting 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":"74897353","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}
Pub Date : 2023-01-01DOI: 10.13189/ujaf.2023.110102
Malik R. Elhaj, M. Soliman
{"title":"Auditors' Perceptions toward Challenges and Attitudes of Adopting International Financial Reporting Standards","authors":"Malik R. Elhaj, M. Soliman","doi":"10.13189/ujaf.2023.110102","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110102","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting 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":"88700674","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}
Pub Date : 2023-01-01DOI: 10.13189/ujaf.2023.110103
C. Ngwakwe
{"title":"Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)","authors":"C. Ngwakwe","doi":"10.13189/ujaf.2023.110103","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110103","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting 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":"72771499","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}
Gender diversity has changed the board of directors and now with more women on the board (WOB), they can make significant changes in corporations and possibly outcomes. This study addresses the relationship between ratio of women on CEO-only boards with Corporate Social Responsibility (CSR), words disclosed in 10-K financial reports and Return on Assets (ROA). We found a significant negative relationship between ratio of WOB and CSR type words in the 10-k annual report and a significant positive relationship between ratio of WOB and ROA. Our results indicate no significant relationship between high or low WOB and sustainability type reports.
{"title":"The Impact of Women Board Members on ROA and Sustainability in CEO-Only Boards","authors":"Debra L. Stone, Kayhan Koleyni","doi":"10.33423/jaf.v22i5.5589","DOIUrl":"https://doi.org/10.33423/jaf.v22i5.5589","url":null,"abstract":"Gender diversity has changed the board of directors and now with more women on the board (WOB), they can make significant changes in corporations and possibly outcomes. This study addresses the relationship between ratio of women on CEO-only boards with Corporate Social Responsibility (CSR), words disclosed in 10-K financial reports and Return on Assets (ROA). We found a significant negative relationship between ratio of WOB and CSR type words in the 10-k annual report and a significant positive relationship between ratio of WOB and ROA. Our results indicate no significant relationship between high or low WOB and sustainability type reports.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88011002","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}
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