Pub Date : 2023-01-01DOI: 10.1504/ijmfa.2023.10047211
Caner Akbaba, Cemal bis, Serhat Yanik, Yusuf Ayturk
{"title":"Disclosure quality of goodwill impairment testing: evidence from Turkey","authors":"Caner Akbaba, Cemal bis, Serhat Yanik, Yusuf Ayturk","doi":"10.1504/ijmfa.2023.10047211","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10047211","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":"66723563","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.2023.10049404
Mahender Yadav, Mohit Saini
{"title":"Environmental, Social and Governance Literature: A Bibliometric Analysis","authors":"Mahender Yadav, Mohit Saini","doi":"10.1504/ijmfa.2023.10049404","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10049404","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":"66723653","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.2023.10047328
Munmun Mohanty, Biswajit Prasad Chhatoi
{"title":"Discriminants of Risk Tolerance among Indian Investors: A Dichotomous Discriminant Approach","authors":"Munmun Mohanty, Biswajit Prasad Chhatoi","doi":"10.1504/ijmfa.2023.10047328","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10047328","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":"66723577","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.2023.10051444
M. Ohlson, Isabel Lourenço, D. V. Jr., Gerlando Lima
{"title":"National Culture and Earnings Management in Emerging Markets: The Role of IFRS Mandatory Adoption","authors":"M. Ohlson, Isabel Lourenço, D. V. Jr., Gerlando Lima","doi":"10.1504/ijmfa.2023.10051444","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051444","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":"66723715","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.2023.133777
Ranjit Tiwari
Prior studies have looked at how intellectual capital affects firm performance without taking institutional ownership into account. This study aims to investigate the potential moderating effects of institutional ownership on the association between intellectual capital and firm performance. The results of the panel generalised method of moments (GMM) using data for 767 manufacturing firms from 2010 to 2019 showed that the two components of intellectual capital that consistently affect firm performance are the human capital coefficient and structural capital coefficient. In addition, institutional ownership is seen to moderate the effect of the human capital coefficient on firm performance rather than having a direct impact on it. Furthermore, the influence of the human capital coefficient on firm performance is moderated by the promoter institutional ownership.
{"title":"Intellectual capital and firm performance: the role of institutional ownership","authors":"Ranjit Tiwari","doi":"10.1504/ijmfa.2023.133777","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.133777","url":null,"abstract":"Prior studies have looked at how intellectual capital affects firm performance without taking institutional ownership into account. This study aims to investigate the potential moderating effects of institutional ownership on the association between intellectual capital and firm performance. The results of the panel generalised method of moments (GMM) using data for 767 manufacturing firms from 2010 to 2019 showed that the two components of intellectual capital that consistently affect firm performance are the human capital coefficient and structural capital coefficient. In addition, institutional ownership is seen to moderate the effect of the human capital coefficient on firm performance rather than having a direct impact on it. Furthermore, the influence of the human capital coefficient on firm performance is moderated by the promoter institutional ownership.","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":"135952835","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.2023.10051649
Lanouar Charfeddine, Issa Dawd
{"title":"The impact of terrorism and institutional quality on Cost of Debt: An Analysis on Developing Countries.","authors":"Lanouar Charfeddine, Issa Dawd","doi":"10.1504/ijmfa.2023.10051649","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10051649","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":"66723771","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.2023.10054184
M. Soltani, A. Kythreotis
{"title":"Relevance and Faithful Representation (Reliability) of Annual and Semi-Annual Financial Statements; A trade-off","authors":"M. Soltani, A. Kythreotis","doi":"10.1504/ijmfa.2023.10054184","DOIUrl":"https://doi.org/10.1504/ijmfa.2023.10054184","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":"66723891","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10045407
Eissa A. Al Homaidi, S. Anagreh, Mamdouh Abdulaziz Saleh Al Faryan, N. A. M. Senan, M. Tabash
{"title":"Impact of working capital management on firm value: An empirical examination of firms listed on Bombay Stock Exchange (BSE) in India","authors":"Eissa A. Al Homaidi, S. Anagreh, Mamdouh Abdulaziz Saleh Al Faryan, N. A. M. Senan, M. Tabash","doi":"10.1504/ijmfa.2022.10045407","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045407","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66722966","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10045828
T. Uman, Zahida Sarwary
{"title":"Managerial discretion and the choice of capital budgeting techniques","authors":"T. Uman, Zahida Sarwary","doi":"10.1504/ijmfa.2022.10045828","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045828","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723077","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10045163
F. Caputo, Jamshid Alinasab, Seid Mohammad Reza Mirahmadi, H. Ghorbani
{"title":"Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors","authors":"F. Caputo, Jamshid Alinasab, Seid Mohammad Reza Mirahmadi, H. Ghorbani","doi":"10.1504/ijmfa.2022.10045163","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045163","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723326","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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