Pub Date : 2021-07-01DOI: 10.1504/ijmfa.2021.10037352
Sushma Vishnani, Saumya Gupta, Hemendra Gupta
This paper assesses whether the mandatory implementation of IndAS (IFRS converged Indian accounting standards) will result in higher financial reporting quality. Particularly, it studies the effect...
{"title":"Convergence of Indian Accounting Standards to IFRS: Impact on Quality of Financial Reporting of Indian Industries","authors":"Sushma Vishnani, Saumya Gupta, Hemendra Gupta","doi":"10.1504/ijmfa.2021.10037352","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10037352","url":null,"abstract":"This paper assesses whether the mandatory implementation of IndAS (IFRS converged Indian accounting standards) will result in higher financial reporting quality. Particularly, it studies the effect...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41419893","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 : 2021-07-01DOI: 10.1504/ijmfa.2021.10039257
Petros Lois, George Drogalas, A. Karagiorgos, A. Thrassou, D. Vrontis
Businesses operate in a dynamic environment that is constantly changing and in which they are undermined by various risks. One in particular, is that of cyber security. Internal auditors, through their multifaceted role, can contribute to the reduction of the information systems' violation. Extant works, nevertheless, on the connection between internal audit and cyber security worldwide, are scant, and practically non-existent for the case of Greece. Thus, the purpose of this paper is to examine the variables that influence cyber security and which, at the same time, are relevant to internal audit. In this context, methodologically, a questionnaire was distributed to companies listed on the Athens Stock Exchange and addressed to their internal auditors. The findings of the survey identified key factors impacting cyber security, including the degree and nature of cooperation between IT staff and auditors, and training regarding information technology.
{"title":"Internal auditing and cyber security: audit role and procedural contribution","authors":"Petros Lois, George Drogalas, A. Karagiorgos, A. Thrassou, D. Vrontis","doi":"10.1504/ijmfa.2021.10039257","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10039257","url":null,"abstract":"Businesses operate in a dynamic environment that is constantly changing and in which they are undermined by various risks. One in particular, is that of cyber security. Internal auditors, through their multifaceted role, can contribute to the reduction of the information systems' violation. Extant works, nevertheless, on the connection between internal audit and cyber security worldwide, are scant, and practically non-existent for the case of Greece. Thus, the purpose of this paper is to examine the variables that influence cyber security and which, at the same time, are relevant to internal audit. In this context, methodologically, a questionnaire was distributed to companies listed on the Athens Stock Exchange and addressed to their internal auditors. The findings of the survey identified key factors impacting cyber security, including the degree and nature of cooperation between IT staff and auditors, and training regarding information technology.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44505652","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10044557
Nidhal Mgadmi, Ahlem Nasr, Tarek Sadraoui
{"title":"Studding relationship between bitcoin, exchange rate and financial development: a panel data analysis","authors":"Nidhal Mgadmi, Ahlem Nasr, Tarek Sadraoui","doi":"10.1504/ijmfa.2021.10044557","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10044557","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723055","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10044561
G. Migliaccio, Veronica De Blasio
{"title":"Economic performance of Italian plastic manufacturers between the two international crises","authors":"G. Migliaccio, Veronica De Blasio","doi":"10.1504/ijmfa.2021.10044561","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10044561","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723142","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10039620
Nader Elsayed, Ahmed Hassanein
{"title":"Voluntary risk disclosure and values of FTSE350 firms: The role of an industry-based litigation risk","authors":"Nader Elsayed, Ahmed Hassanein","doi":"10.1504/ijmfa.2021.10039620","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10039620","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723133","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10044562
M. Avvari, M. Rashid, J. Ramachandran
The International Air Transport Association (IATA) reports that the impact of COVID-19 translates into a $630 billion reduction in tourism and travel related GDP and over 26 million job loss. This study examines how innovation influences company performance within the global airline industry covering the periods 2000 to 2020. Several fixed and random effect models and system-GMM approaches were employed. The findings indicate that higher investment in innovation helps increase profit margin and return on equity but reduces return on assets. Higher return from product development expenses (higher product development expenses) increases (decreases) profitability and efficiency of the company. Also, higher product development expense and profitability nexus indicates that companies may have to rely heavily on internal capital while financing for research and development (R&D). While national bailouts, mergers, climate change related sustainability agendas will be issues as airlines get back on slowly with the gradual opening of economies and vaccine miracle, the findings reported in this paper will bear significant policy implications for the sector overall.
{"title":"Innovations and firm performance: a study of the global airline industry","authors":"M. Avvari, M. Rashid, J. Ramachandran","doi":"10.1504/ijmfa.2021.10044562","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10044562","url":null,"abstract":"The International Air Transport Association (IATA) reports that the impact of COVID-19 translates into a $630 billion reduction in tourism and travel related GDP and over 26 million job loss. This study examines how innovation influences company performance within the global airline industry covering the periods 2000 to 2020. Several fixed and random effect models and system-GMM approaches were employed. The findings indicate that higher investment in innovation helps increase profit margin and return on equity but reduces return on assets. Higher return from product development expenses (higher product development expenses) increases (decreases) profitability and efficiency of the company. Also, higher product development expense and profitability nexus indicates that companies may have to rely heavily on internal capital while financing for research and development (R&D). While national bailouts, mergers, climate change related sustainability agendas will be issues as airlines get back on slowly with the gradual opening of economies and vaccine miracle, the findings reported in this paper will bear significant policy implications for the sector overall.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723155","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.120529
Rui Gonçalves, Inês Cabrita, L. Pereira, R. Costa, Á. Dias, Rui Vinhas da Silva
{"title":"Mobile banking: a study on adoption stages using government adoption model and the role of demographic moderators","authors":"Rui Gonçalves, Inês Cabrita, L. Pereira, R. Costa, Á. Dias, Rui Vinhas da Silva","doi":"10.1504/ijmfa.2021.120529","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.120529","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723164","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10044553
Avani Raval, Kedar Bhatt, Rajeshri Desai
{"title":"Nexus between carbon emission and financial performance moderated by environmental sensitivity: evidence from emerging economy","authors":"Avani Raval, Kedar Bhatt, Rajeshri Desai","doi":"10.1504/ijmfa.2021.10044553","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10044553","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723188","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 : 2021-01-01DOI: 10.1504/ijmfa.2021.10044559
Ute Vanini, Robert Rieg
{"title":"Risk attitude, information selection, and information use in capital budgeting decisions","authors":"Ute Vanini, Robert Rieg","doi":"10.1504/ijmfa.2021.10044559","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10044559","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723093","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 : 2021-01-01DOI: 10.1504/IJMFA.2021.10038073
S. N. Rao, Arunima Haldar, Sirus Sharifi
{"title":"An Empirical Examination of the Relationship between Credit Risk Management, Size, Profitability, and Ownership of Indian Banks","authors":"S. N. Rao, Arunima Haldar, Sirus Sharifi","doi":"10.1504/IJMFA.2021.10038073","DOIUrl":"https://doi.org/10.1504/IJMFA.2021.10038073","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723115","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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