Pub Date : 2022-01-01DOI: 10.1504/ijmfa.2022.122225
Maria Tsiouni, D. Gourdouvelis, S. Aggelopoulos, Dario Siggia
{"title":"Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece","authors":"Maria Tsiouni, D. Gourdouvelis, S. Aggelopoulos, Dario Siggia","doi":"10.1504/ijmfa.2022.122225","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.122225","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":"66723481","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.2022.122227
N. A. M. Senan, Mamdouh Abdulaziz Saleh Al Faryan, S. Anagreh, Eissa A. Al Homaidi, M. Tabash
{"title":"Impact of working capital management on firm value: an empirical examination of firms listed on the Bombay Stock Exchange in India","authors":"N. A. M. Senan, Mamdouh Abdulaziz Saleh Al Faryan, S. Anagreh, Eissa A. Al Homaidi, M. Tabash","doi":"10.1504/ijmfa.2022.122227","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.122227","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":"66723500","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.2022.10045162
Harri Seppänen, Timo Teinilä
: To explore in what ways and what elements of financial statement information is important for credit practitioners, we employ a survey method to obtain new evidence. We ask if there is evidence on the existence of two different types of views to accounting information, namely accrual accounting and cash accounting emphasis. The two views come out robustly throughout our analysis, and they are consistently linked both to credit professional’s experience, and task complexity. We infer our evidence to be consistent with the explanations for co-existence of differential information preferences advanced in behavioral accounting literature related to individuals’ cognitive constraints in use of accounting information. We discuss the implications of our results for credit professionals, accounting standard setters, and researchers.
{"title":"Two minds of credit professionals: accrual vs. cash accounting information","authors":"Harri Seppänen, Timo Teinilä","doi":"10.1504/ijmfa.2022.10045162","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045162","url":null,"abstract":": To explore in what ways and what elements of financial statement information is important for credit practitioners, we employ a survey method to obtain new evidence. We ask if there is evidence on the existence of two different types of views to accounting information, namely accrual accounting and cash accounting emphasis. The two views come out robustly throughout our analysis, and they are consistently linked both to credit professional’s experience, and task complexity. We infer our evidence to be consistent with the explanations for co-existence of differential information preferences advanced in behavioral accounting literature related to individuals’ cognitive constraints in use of accounting information. We discuss the implications of our results for credit professionals, accounting standard setters, and researchers.","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":"66723274","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.2022.10045165
Imran Haider, I. Harymawan, Fajar Kristanto Gautama Putra, M. Nasih, Elshabyta Auditya Bintarto
{"title":"Managerial compensation, family firms and firms' innovation: evidence from Indonesia","authors":"Imran Haider, I. Harymawan, Fajar Kristanto Gautama Putra, M. Nasih, Elshabyta Auditya Bintarto","doi":"10.1504/ijmfa.2022.10045165","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045165","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":"66723384","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.2022.10045203
Domenico Graziano, D. Magni
{"title":"Unpacking the sustainability of Sovereign Wealth Funds. The effect of financial performances on sustainability disclosure","authors":"Domenico Graziano, D. Magni","doi":"10.1504/ijmfa.2022.10045203","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045203","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":"66723396","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.2022.123895
Ghassan H. Mardini
{"title":"ESG factors and corporate financial performance","authors":"Ghassan H. Mardini","doi":"10.1504/ijmfa.2022.123895","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.123895","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":"66723544","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.2022.10043940
O. Okeke, W. Okere, Mary-Fidelis Chidoziem Abiahu, Chinnan Francis Dafyak
{"title":"INVENTORY MANAGEMENT AND FINANCIAL SUSTAINABILITY: INSIGHT FROM QUOTED MANUFACTURING FIRMS IN NIGERIA.","authors":"O. Okeke, W. Okere, Mary-Fidelis Chidoziem Abiahu, Chinnan Francis Dafyak","doi":"10.1504/ijmfa.2022.10043940","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10043940","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":"66723255","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.2022.10045853
M. Arslan, A. Orazayeva
{"title":"Employee Ownership, Corporate Social Responsibility and Financial performance: Evidence from the UK","authors":"M. Arslan, A. Orazayeva","doi":"10.1504/ijmfa.2022.10045853","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045853","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":"66723605","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.2022.10047352
W. Abdullah, Muqadddam Oyetunji Ali
{"title":"The Influence of Audit Committee Characteristics on Investment in Internal Audit: The Moderating Role of Family Ownership","authors":"W. Abdullah, Muqadddam Oyetunji Ali","doi":"10.1504/ijmfa.2022.10047352","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047352","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":"66723741","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.2022.10045742
Ghassan H. Mardini N.A.
{"title":"ESG Factors and Corporate Financial Performance","authors":"Ghassan H. Mardini N.A.","doi":"10.1504/ijmfa.2022.10045742","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045742","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":"66723020","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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