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International journal of accounting and financial ... 73건

  1. [해외논문]   Determinants of Commercial Banks Profitability: Empirical Evidence from Pakistan  

    Tariq, Waqas , Usman, Muhammad , Mir, Haseeb Zahid , Aman, Inam , Ali, Imran
    International journal of accounting and financial reporting v.1 no.1 ,pp. 1 , 2011 ,

    초록

    As profitability is a comparative measure that describes the associations of total amount of profit with different factors. Thisstudy examines the influence of commercial banks determinants on the performance of commercial banks in Pakistan over the time period from 2004-2010. Consistency in performance is the basic reason for smooth running and presence of every financial institution.Profitability is the most significant and consistent indicator as it contributes huge amount of profitthat ultimately impacts its performance positively. The commercial bank's profitability is found out by the return on equity (ROE) and net-interest margin(NIM). Result indicates that the capital strength of a bank is utmost significance in affecting its performance, as a well-capitalized bank is observed to be less risky and such edge lead to high profitability. The assets quality, measured by the loans loss provisions, affects the performance of the banks positively and bank size as deposit indicates direct association with profitability as large banks earn more profit instead of small banks. Inflation and NIGI affects the bank's profitability inversely as increase inflation affects banks cost that increased and its earning main source is its fee that it charge on its services but free services without any charges decrease in gross income that lead a reduction in profit. This study is important and worthwhile for all commercial banks mangers regarding performance decisions of banks. As the development of the banking sector depends profoundly on strong decision making that leads to the efficiency and performance

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  2. [해외논문]   Auditing in the BRICs  

    Quinn, Rachelle
    International journal of accounting and financial reporting v.1 no.1 ,pp. 1 , 2011 ,

    초록

    The “Big Four” international accounting firms typically provide audit, tax, and advisory services throughout the world. Emerging market growth, specifically in the countries of Brazil, South Africa, and India, is expected to be significant in the upcoming years. In this paper, specific political, economic, socio-cultural, technological, legal, ethical, environmental and geographic factors are considered in each of these countries specifically as they relate to members of the Big Four and their auditing services. Further, Hofstede's cultural dimensions are evaluated in light of the provision of audit services within Brazil, South Africa, and India. Specific business risks and opportunities are identified for firms in each geographic location discussed.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  3. [해외논문]   Market Reaction To IFRS: Evidence from the Athens Stock Exchange  

    Maggina, Anastasia
    International journal of accounting and financial reporting v.1 no.1 ,pp. 1 , 2011 ,

    초록

    The capital market effects of IAS/IFRS have been examined in the international literature and have indicated taht the effects are significant.In the contrary,evidence drawn from the Athens Stock Exchange indicates that there is no effect of IAS/IFRS on stock prices and returns.The point was whether mandatory adoption of AS/IFRS could guarrantee a value-relevant accounting information.Restricted to a country with poor institutional factors affecting teh preparers'financial reporting incentives,the empirical findings are justified.On the other hand,the transition from a tax-driven accounting system which was characterized by a stakeholder(debt-holder) orientation to a shareholder oriented(and independent from tax reporting considerations) accounting system seems to be ineffective up to date.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  4. [해외논문]   An Investigation of the ICAPM in Japan: Evidence from the Tokyo Stock Exchange with a Review of International and Accounting Research  

    Tsuji, Chikashi
    International journal of accounting and financial reporting v.1 no.1 ,pp. 18 , 2011 ,

    초록

    After the recent US and international related literature review, this paper explores the state variables that are priced in the Intertemporal Capital Asset Pricing Model (ICAPM) in Japan. Deriving the time-varying covariance risks by using the multivariate Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model, we analyze the ICAPM in the Tokyo Stock Exchange. Our empirical examinations clarify that in Japan, the time-varying covariance between the first difference of the seasonally adjusted Consumer Price Index and market return and the time-varying covariance between the first difference of the trading volume divided by Japanese Gross Domestic Product and market return are priced in Merton's ICAPM. Further, we discuss the prospect for asset pricing and accounting research by reviewing the recent combined studies.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  5. [해외논문]   Cost-Volume-Profit Analysis for a Multi-Product Company: Micro Approach  

    Kim, Seung Hwan
    International journal of accounting and financial reporting v.1 no.1 ,pp. 23 , 2011 ,

    초록

    Cost-volume-profit (CVP) analysis is one of the most common-and-important chapters in an introductory managerial accounting course. While a CVP analysis for a single-product company is relatively easier to be illustrated, the CVP analysis for a multi-product company necessarily takes extra steps to illustrate. For the case of a multi-product company having a sales mix ratio among their products, this study developed a micro approach to the handling of decimals, if appearing, when the company finds their break-even point and target profit point. This study exemplifies how the developed approach gets to closer answers to a break-even point and a target profit point than an existing approach.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  6. [해외논문]   Drivers of Earnings Management: The Profit and Loss before Earning Management  

    Heidarpoor, Farzaneh , Zare Rafiee, Samaneh , Zare Rafiee, Somayeh
    International journal of accounting and financial reporting v.1 no.1 ,pp. 23 , 2011 ,

    초록

    This study aims to evaluate the effect of two major drivers including: bad company and also the lower benefit from the profits over the previous year on earnings management process of active companies in the capital markets in Iran. Research time period is 6-year (from 2006 till 2011) and the population is all the listed companies in Tehran Stock Exchange. The sample was obtained by screening method includes 199 company. The results of hypotheses testing using panel data showed the probability of using of discretionary accruals in order to show profitable enterprise increases, when the company has loss before using earning management in Iranian market capital. The results also indicate that when the current company's profit is lower than the previous year's profit, the possibility of using the discretionary accruals increases to show positive changes in profitability. Thus, it can be announced that bad and also lower benefit from last year, are as two major driving of earnings management.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  7. [해외논문]   Stakeholders' Perception of Audit Performance Gap in Nigeria  

    Adeyemi, Semiu Babatunde , Olowookere, Johnson Kolaawole
    International journal of accounting and financial reporting v.1 no.1 ,pp. 29 , 2011 ,

    초록

    AbstractThe audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It sought to establish whether or not there are differences between users of financial statements and auditors' perception of management responsibility for the preparation of financial statements, its reliability and decision usefulness. Chi-square (c2) was used to analyze the data obtained from the study. The data were obtained through questionnaire. Two hundred and fifty (250) copies of the instrument were distributed using purposive sampling technique. In this study, a cross-sectional survey was conducted to capture the perceptions of users of financial statements in Nigeria. The tests of hypothesis were done using Statistical Package for Social Science (SPSS) version 14.0. Tests were carried out at a significant level of 5% and four degree of freedom. The findings of this study indicated that there is a wide expectation gap in the areas of auditors responsibility for fraud prevention and detection. There is no generally accepted description of the role of the auditor. Audit scandals had negative impact on auditor's credibility. We recommend that users of financial statements should be enlightened more on the responsibilities of auditors on the financial statements, the role of the auditor should be clarified and quality control measures should be observed in audit firms.Key words: Auditing, Audit Performance gap, Users of Financial Statements, perceptions

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  8. [해외논문]   Fifty Years of Sustainability Accounting: Does Accounting for Income in Business Sustainability Really Exist?  

    Abou Taleb, Mona , Gibson, Brian , Hovey, Martin
    International journal of accounting and financial reporting v.1 no.1 ,pp. 36 , 2011 ,

    초록

    The major challenges faced in the area of accounting for sustainability are the complexity and uncertainty of the subject matter, specially the lack of a clearly understood definition of sustainable development (SD). Further, the aspect of economic or income sustainability is one of the important measures of SD that can be achieved through the implementation of the concept of environmental management accounting (EMA). However, by taking an overview through the literature of accounting for business sustainability, the outcome of this paper indicates that the majority of literature on the financial or economic aspects of business sustainability focuses on the cost side and how to measure it either in monetary units or in non-monetary units while totally neglecting the revenue side either for business, environment, or society.

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  9. [해외논문]   One Report: Bringing Change in Corporate Reporting through integration of Financial and Non-Financial Performance Disclosure  

    Azam, Zubair , Warraich, Khalid Mehmood , Awan, Sajid Hussain
    International journal of accounting and financial reporting v.1 no.1 ,pp. 50 , 2011 ,

    초록

    Investment community is understandably preoccupied with determination to bring assured transparency within organization's operations. To get companies more transparent, and to win stakeholder's trust, companies need to communicate their actions and level of commitment to incorporate sustainability into every organizational decision. And companies communicate with their stakeholders through issuing various internal and external reports.This research paper proposes that to bring assured transparency and to win stakeholder trust, companies should integrate financial and non-financial performance reports and thus should produce One Report. The paper presents an annotated literature review which covers conceptual foundations of One Report, drivers, prospective benefits to both stakeholders as well as to companies, and prospective challenges that companies can face in the adoption of One Report. Survey has been conducted to assess important factors that practitioners consider while making judgment about a company, useful metrics to be included in an annual report and prospective benefits on one report. Descriptive statistical techniques are employed and on the basis of findings, it has been discussed that how business schools can incorporate the sustainability topic into the curriculum. A roadmap for adoption of one report has also been suggested. Finally, managerial implications and future research areas have been identified.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

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  10. [해외논문]   Issues faced by Apple Inc in smart phones industry  

    Latif, Madiha , Jaskani, Jawwad Hassan , Ilyas, Tehreem , Babar, Zohaib Khan , Gulzar, Hina
    International journal of accounting and financial reporting v.1 no.1 ,pp. 50 , 2011 ,

    초록

    Purpose:This case suggests the development of financial reporting of Apple Inc. in comparison with the industry over the period of 2004 to 2013. This study is helpful for different field of researchers e.g., management, technology, etc. Apple Inc. was found in 1976 by Steve Jobs. In 2007, Apple introduced smartphones and iOS and was the pioneer in this industry. But after the rising competition in this industry Androids snatched the market share from the Apple.Methodology:This study illustrates the reasons and the current performance of the company in the industry. The performance has been measured through actual financial data and through various financial techniques.Findings:This study has found that the company is losing share in the market because of the features in its products whereas the features offered by other competitors are relative consumer friendly and according to their demand.Suggestions:To retain the market share Apple should offer more products that are more affordable for the consumers.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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