Pub Date : 2023-02-28DOI: 10.17265/1548-6583/2023.01.001
Maria Silvia Avi
{"title":"The Contribution Margin due to a Limiting Factor in the Presence of Several Sales Options: Actuality Is Not Always As It Appears at the Beginning of the Analysis","authors":"Maria Silvia Avi","doi":"10.17265/1548-6583/2023.01.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2023.01.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42953350","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 : 2023-02-28DOI: 10.17265/1548-6583/2023.01.002
Zeila Occhipinti
{"title":"Why Becoming a B Corp? A Discussion and Some Reflections","authors":"Zeila Occhipinti","doi":"10.17265/1548-6583/2023.01.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2023.01.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42486042","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 : 2022-06-28DOI: 10.17265/1548-6583/2022.06.001
Manuel De Nicola, Christo Delightson David Raja
{"title":"Cybersecurity and Blockchain Impacts on Value Creation Process: Empirical Evidences From Non-financial Disclosure","authors":"Manuel De Nicola, Christo Delightson David Raja","doi":"10.17265/1548-6583/2022.06.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.06.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49138165","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 : 2022-06-28DOI: 10.17265/1548-6583/2022.06.002
{"title":"Rethinking Intellectual Capital Accounting Through Professional Sport Organizations","authors":"","doi":"10.17265/1548-6583/2022.06.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.06.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42578512","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 : 2022-05-28DOI: 10.17265/1548-6583/2022.05.003
Mohamed Abd Elmenam Elshawarby
{"title":"The Role of Artificial Intelligence Tax in Reducing the Unemployment Problem","authors":"Mohamed Abd Elmenam Elshawarby","doi":"10.17265/1548-6583/2022.05.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41334723","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 : 2022-05-28DOI: 10.17265/1548-6583/2022.05.002
Sofia Karagiannopoulou, Paris Patsis, Nikolaos Sariannidis
{"title":"The Effects of FED’s and ECB’s QE Announcements on Exchange Rates of Bitcoin, Euro, and Dollar in the Period of COVID-19: An Event Study Approach","authors":"Sofia Karagiannopoulou, Paris Patsis, Nikolaos Sariannidis","doi":"10.17265/1548-6583/2022.05.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43952763","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 : 2022-05-28DOI: 10.17265/1548-6583/2022.05.004
Manuel De Nicola, A. Maurizi
This research aims to provide a Structured Literature Review (SLR) concerning the role of Intellectual Capital (IC) in Integrated Reporting (IR). It analyses papers published in journals from business, management, and accounting area, from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR. Despite that existing literature offers valuable contributions about IC, and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR, this is a topic of growing interest that offers many avenues for further discussion. Analysing past and present literature, this study found that most of the papers use content analysis or a conceptual and critical approach. Moreover, three main paths emerged: about IC disclosure, about IC and IR as a field of research, about a practical concern of IR and IC. Moreover, it tries to frame a future research agenda; particularly, this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.
{"title":"Integrated Reporting and Intellectual Capital: A Structured Literature Review and Future Research Agenda","authors":"Manuel De Nicola, A. Maurizi","doi":"10.17265/1548-6583/2022.05.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.004","url":null,"abstract":"This research aims to provide a Structured Literature Review (SLR) concerning the role of Intellectual Capital (IC) in Integrated Reporting (IR). It analyses papers published in journals from business, management, and accounting area, from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR. Despite that existing literature offers valuable contributions about IC, and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR, this is a topic of growing interest that offers many avenues for further discussion. Analysing past and present literature, this study found that most of the papers use content analysis or a conceptual and critical approach. Moreover, three main paths emerged: about IC disclosure, about IC and IR as a field of research, about a practical concern of IR and IC. Moreover, it tries to frame a future research agenda; particularly, this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67504115","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 : 2022-04-28DOI: 10.17265/1548-6583/2022.04.003
Mohamed A. Elshawarby
{"title":"How Does Egypt Face the Negative Effects of the Russian-Ukrainian War on the Energy Sector in the State Budget 22/23?","authors":"Mohamed A. Elshawarby","doi":"10.17265/1548-6583/2022.04.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.04.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47184019","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 : 2022-04-28DOI: 10.17265/1548-6583/2022.04.001
Joseph Kwasi Agyemang, Barjoyai Bin Bardai
The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating variable. The population of the study was 13 listed financial entities from 2007-2019 with 169 firm-year observations. This study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration. In addition, the study employed cross-section dependence test; Levin-Lin-Chu (LLC), ImPesaran, Pesaran, Kao, and Larsson cointegration test; Fully Modified Ordinary Least Square (FMOLS) and Dynamic Ordinary Least Square (DOLS). The results of the unit root test showed that all the variables were integrated at first difference. Moreover, the results of cointegration test revealed that accounting information variables were cointegrated in the long run. The result of FMOLS and DOLS revealed that all the accounting information variables with the exception of operating cash flow per share (OCFPS) and net tangible assets (NTA) have a direct insignificant relationship with the stock market return of listed financial entities. The study revealed that board size strengthens the relationship between OCFPS and NTA, and stock market return at 5% significant level under FMOLS and DOLS of listed financial entities.
本研究以董事会规模为中介变量，考察了加纳证券交易所上市金融实体的会计信息与股票市场收益之间的关系。该研究的对象是2007年至2019年期间的13家上市金融实体，共有169家公司进行了年度观察。本研究采用了考虑未观察到的个体异质性和分布异质性的面板回归模型。此外，本研究采用横截面相关性检验;Levin-Lin-Chu (LLC)， ImPesaran, Pesaran, Kao, and Larsson协整检验;全修正普通最小二乘(FMOLS)和动态普通最小二乘(DOLS)。单位根检验的结果表明，所有变量在一差时都是整合的。此外，协整检验的结果显示，长期来看，会计信息变量是协整的。FMOLS和DOLS的结果显示，除每股经营性现金流量(OCFPS)和有形资产净值(NTA)外，所有会计信息变量与上市金融实体的股票市场收益存在直接不显著的关系。研究发现，在上市金融实体的FMOLS和DOLS下，董事会规模强化了OCFPS与NTA之间的关系，并在5%的显著水平上强化了股票市场收益。
{"title":"Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return? Evidence From Listed Financial Firms in Ghana","authors":"Joseph Kwasi Agyemang, Barjoyai Bin Bardai","doi":"10.17265/1548-6583/2022.04.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.04.001","url":null,"abstract":"The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating variable. The population of the study was 13 listed financial entities from 2007-2019 with 169 firm-year observations. This study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration. In addition, the study employed cross-section dependence test; Levin-Lin-Chu (LLC), ImPesaran, Pesaran, Kao, and Larsson cointegration test; Fully Modified Ordinary Least Square (FMOLS) and Dynamic Ordinary Least Square (DOLS). The results of the unit root test showed that all the variables were integrated at first difference. Moreover, the results of cointegration test revealed that accounting information variables were cointegrated in the long run. The result of FMOLS and DOLS revealed that all the accounting information variables with the exception of operating cash flow per share (OCFPS) and net tangible assets (NTA) have a direct insignificant relationship with the stock market return of listed financial entities. The study revealed that board size strengthens the relationship between OCFPS and NTA, and stock market return at 5% significant level under FMOLS and DOLS of listed financial entities.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42348166","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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