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International Journal of Managerial and Financial Accounting最新文献

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IMPROVE THE FINANCIAL MANAGEMENT PRACTICES IN GOAT FARMS WITH THE STUDY OF FINANCIAL RATIOS. THE CASE OF GREECE. 通过对财务比率的研究，改进山羊养殖场的财务管理实践。以希腊为例。
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045388
Dario Siggia, S. Aggelopoulos, Dimitris Gourdouvelis, Maria Tsiouni
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引用次数: 0
Assessing the Italian benefit corporation disclosure: a content analysis 意大利利益公司披露评估:内容分析
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047461
Rosa Palladino, P. Sasso, Sofia Profita, Rosalinda Carusone, Fabio Fiano, M. Giudice
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引用次数: 1
Conventional vs. Islamic debt-equity portfolio swaps 传统与伊斯兰的债务-股票投资组合互换
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.120938
I. Tlemsani
This conceptual paper investigates debt-equity portfolio swaps as a solution to post-SARS-CoV-2 pandemic public and private debt. The emphasis in the paper is the need to be less reliant on a debt-based system. The findings indicate that the replications of a conventional portfolio into an Islamic portfolio are compatible with the regulatory standard, sharia boundaries, and professional practices developed from investment theory. Data was collected monthly from 2016 to 2021, and the result confirmed that the Islamic portfolios have a higher return and less risk than conventional portfolios. The implications of this research are to provide a road map to the regulators, policymakers, governments and the financial industry on how to rearrange some of the public and private debt. A likely remedy is the incorporation of Islamic financial instrument principles through the equitisation of public and private debt. Copyright © 2022 Inderscience Enterprises Ltd.
这篇概念性论文研究了债务-股权投资组合转换作为sars - cov -2大流行后公共和私人债务的解决方案。该文件的重点是需要减少对以债务为基础的体系的依赖。研究结果表明，将传统投资组合复制为伊斯兰投资组合与监管标准、伊斯兰教法边界和从投资理论发展而来的专业实践是兼容的。从2016年到2021年，每月收集数据，结果证实伊斯兰投资组合比传统投资组合具有更高的回报和更低的风险。本研究的意义是为监管机构、政策制定者、政府和金融业提供如何重新安排一些公共和私人债务的路线图。一种可能的补救办法是，通过公共和私人债务的证券化，将伊斯兰金融工具原则纳入其中。版权所有©2022 Inderscience Enterprises Ltd。
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引用次数: 5
Linear discriminant analysis and logistic regression for default probability prediction: The case of an Italian local bank 违约概率预测的线性判别分析与逻辑回归:以意大利一家地方银行为例
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10046524
Emiliano Mastrolia, A. D’Amato
{"title":"Linear discriminant analysis and logistic regression for default probability prediction: The case of an Italian local bank","authors":"Emiliano Mastrolia, A. D’Amato","doi":"10.1504/ijmfa.2022.10046524","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046524","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":"66723672","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
The Nexus between Aggressive Tax Planning and Earnings Management in different Political Systems and the Moderating Role of Corporate Governance 不同政治制度下积极税收筹划与盈余管理的关系及公司治理的调节作用
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10047351
Khaldoon Albitar, O. Farooque, S. Assidi
{"title":"The Nexus between Aggressive Tax Planning and Earnings Management in different Political Systems and the Moderating Role of Corporate Governance","authors":"Khaldoon Albitar, O. Farooque, S. Assidi","doi":"10.1504/ijmfa.2022.10047351","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047351","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":"66723727","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
Conventional vs Islamic Debt-Equity Portfolio Swaps 传统与伊斯兰的债务-股票投资组合互换
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10043437
I. Tlemsani
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引用次数: 2
Herding Behaviour and Capital Structure Decision in BSE listed Indian Firms 印度上市公司的羊群行为与资本结构决策
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045406
Teena Bharti, Raveesh Krishnankutty, Nidhi Mishra
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引用次数: 1
Reinvestment as an Aspect of New Business Model in European Knowledge-Intensive Firms 再投资:欧洲知识密集型企业新商业模式的一个方面
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10045408
Stefano Fontana, D. Coluccia, Silvia Solimene, M. Rota
{"title":"Reinvestment as an Aspect of New Business Model in European Knowledge-Intensive Firms","authors":"Stefano Fontana, D. Coluccia, Silvia Solimene, M. Rota","doi":"10.1504/ijmfa.2022.10045408","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045408","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":"66722978","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
Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria 库存管理和财务可持续性:来自尼日利亚上市制造公司的见解
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.120939
O. Okeke, W. Okere, Chinnan Francis Dafyak, Mary-Fidelis Chidoziem Abiahu
{"title":"Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria","authors":"O. Okeke, W. Okere, Chinnan Francis Dafyak, Mary-Fidelis Chidoziem Abiahu","doi":"10.1504/ijmfa.2022.120939","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.120939","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":"66723433","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
Impact of Stakeholders as Board Members on Sustainability and Social Outreach of Microfinance Institution (MFI) in Developing Markets 利益相关者作为董事会成员对发展中市场小额信贷机构(MFI)可持续性和社会拓展的影响
IF 1.4 Q3 Business, Management and Accounting
International Journal of Managerial and Financial Accounting
Pub Date : 2022-01-01 DOI: 10.1504/ijmfa.2022.10046522
I. Ahmed, M. Mohiuddin, Muhammad Delwar Hussain, Md Tareq Bin Hossain
{"title":"Impact of Stakeholders as Board Members on Sustainability and Social Outreach of Microfinance Institution (MFI) in Developing Markets","authors":"I. Ahmed, M. Mohiuddin, Muhammad Delwar Hussain, Md Tareq Bin Hossain","doi":"10.1504/ijmfa.2022.10046522","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046522","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":"66723626","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
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