Pub Date : 2023-01-01DOI: 10.1504/ijmfa.2023.10051720
Md. Sharif Hassan, M. Mohiuddin, Maisha Marium Rahim
{"title":"Impacts of Profitability and Growth on Stock Returns of the listed Manufacturing Companies at Dhaka Stock Exchange in Bangladesh","authors":"Md. Sharif Hassan, M. Mohiuddin, Maisha Marium Rahim","doi":"10.1504/ijmfa.2023.10051720","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051720","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723828","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: 10.1504/ijmfa.2023.10051775
Abdelkader Laallam, F. Shawtari, Harkati Rafik
{"title":"MESDAQ and ACE Markets through the Lens of Performance: Has the 2009 Transformation Paid Off","authors":"Abdelkader Laallam, F. Shawtari, Harkati Rafik","doi":"10.1504/ijmfa.2023.10051775","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051775","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723841","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: 10.1504/ijmfa.2023.129844
Mahender Yadav, Mohit Saini
{"title":"Environmental, social and governance literature: a bibliometric analysis","authors":"Mahender Yadav, Mohit Saini","doi":"10.1504/ijmfa.2023.129844","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.129844","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","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":"136092806","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: 10.1504/ijmfa.2024.10053205
KwangJoo Koo
{"title":"Pay Ratio and Operational Efficiency","authors":"KwangJoo Koo","doi":"10.1504/ijmfa.2024.10053205","DOIUrl":"https://doi.org/10.1504/ijmfa.2024.10053205","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723475","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}
This research aims to compare financial statement fraud in China and the USA. This research conducted data analyses from 20 companies between 2016 and 2020, specifically, ten US companies and ten Chinese companies. The ten companies have financial disclosure problems and are limited liability companies. The findings of the study show that senior management, CPAs, and auditors are mainly responsible for the financial statement fraud in both countries. In addition, weak internal controls and irresponsibility are the motivations or factors that facilitate financial statement fraud. Consistent with prior literature, the senior management and other individuals are more responsible for the financial statement fraud in the US companies compared with in the Chinese companies. Moreover, the hiring of independent directors with local political connections to prevent financial statement fraud may not be applicable to US companies. Findings provide a better understanding between the financial statement fraud and the various factors connected to the financial statement fraud in China and the USA. The results have theoretical, managerial, and practical implications to the regulators and policymakers.
{"title":"Financial statement fraud: US and Chinese case studies","authors":"Md Jahidur Rahman, Hu Jiaying, Md Moazzem Hossain, Shyamapada Biswas, Moutushi Tanha, Tarek Rana","doi":"10.1504/ijmfa.2023.133781","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.133781","url":null,"abstract":"This research aims to compare financial statement fraud in China and the USA. This research conducted data analyses from 20 companies between 2016 and 2020, specifically, ten US companies and ten Chinese companies. The ten companies have financial disclosure problems and are limited liability companies. The findings of the study show that senior management, CPAs, and auditors are mainly responsible for the financial statement fraud in both countries. In addition, weak internal controls and irresponsibility are the motivations or factors that facilitate financial statement fraud. Consistent with prior literature, the senior management and other individuals are more responsible for the financial statement fraud in the US companies compared with in the Chinese companies. Moreover, the hiring of independent directors with local political connections to prevent financial statement fraud may not be applicable to US companies. Findings provide a better understanding between the financial statement fraud and the various factors connected to the financial statement fraud in China and the USA. The results have theoretical, managerial, and practical implications to the regulators and policymakers.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","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":"135952844","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: 10.1504/ijmfa.2023.129862
I. Elmghaamez
{"title":"The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective","authors":"I. Elmghaamez","doi":"10.1504/ijmfa.2023.129862","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.129862","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723443","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: 10.1504/ijmfa.2023.10051650
Dr. Shyamapada Biswas, Moazzem Hossain, Hu Jiaying, M. Rahman, Moutushi Tanha, Tarek Rana
{"title":"Financial Statement Fraud: US and Chinese Case Studies","authors":"Dr. Shyamapada Biswas, Moazzem Hossain, Hu Jiaying, M. Rahman, Moutushi Tanha, Tarek Rana","doi":"10.1504/ijmfa.2023.10051650","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051650","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723783","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: 10.1504/ijmfa.2023.10048861
Nguyen Thi Kim Tuyen, P. Anh
{"title":"Board characteristics, assurance auditing services role and earning management: Evidence from Vietnam","authors":"Nguyen Thi Kim Tuyen, P. Anh","doi":"10.1504/ijmfa.2023.10048861","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10048861","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723600","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: 10.1504/ijmfa.2023.10049185
Stefania Migliori, H. Muhammad
{"title":"Board Gender Diversity and Firm Risk-Taking: The Moderating Role of Board Size","authors":"Stefania Migliori, H. Muhammad","doi":"10.1504/ijmfa.2023.10049185","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10049185","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723641","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: 10.1504/ijmfa.2023.133780
Issa Dawd, Lanouar Charfeddine
This study examines the impact of terrorism and institutional quality on the cost of debt. Considering all observed incidents in 35 countries over the period 1998-2019. Our main finding is that terrorist activity has a positive and significant effect on the cost of debt. We also find that improved institutional quality help to reduce the cost of debt. Our analysis also suggests that the response of the cost of debt to shocks on terrorism and quality institutions lasts between one and eight years. However, there is evidence of a bidirectional Granger causality between the cost of debt and the global terrorism index and between institutional quality and the cost of debt in the case of the global terrorism index. The policy implications of the empirical findings have been discussed.
{"title":"The impact of terrorism and institutional quality on cost of debt: an analysis on developing countries","authors":"Issa Dawd, Lanouar Charfeddine","doi":"10.1504/ijmfa.2023.133780","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.133780","url":null,"abstract":"This study examines the impact of terrorism and institutional quality on the cost of debt. Considering all observed incidents in 35 countries over the period 1998-2019. Our main finding is that terrorist activity has a positive and significant effect on the cost of debt. We also find that improved institutional quality help to reduce the cost of debt. Our analysis also suggests that the response of the cost of debt to shocks on terrorism and quality institutions lasts between one and eight years. However, there is evidence of a bidirectional Granger causality between the cost of debt and the global terrorism index and between institutional quality and the cost of debt in the case of the global terrorism index. The policy implications of the empirical findings have been discussed.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","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":"135954662","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：