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International journal of accounting and financial ... 21건

  1. [해외논문]   The Importance of Operating Budgets in Estimating the Revenues and Expenses in the Industrial Companies Operated in the Aqaba Special Economic Zone Authority  

    Wedyan, Lu'ay Mohammad , Jaradat, Muneer Mohamad , Bshayreh, Mohammad Mahmoud
    International journal of accounting and financial reporting v.6 no.2 , 2016 ,

    초록

    Abstract The study aimed to investigate the importance of budgets in estimating the revenues and expenses in the industrial companies operated in the Aqaba Special Economic Zone Authority as an attempt to fined the solution and recommendations which increase the budgets efficiency in estimate of revenues and expenses. The researchers designed a questionnaire for collecting needed data, the questionnaires were analyzed statistically to test the hypotheses and analyzed the results. The most important of the study's results; that the budgets are a financial and quantitative achievement of the objectives, There is an organizational and accounting structure to identify the items of the operating activities in the budgets, using budgets leads to distributing the available resources on the productive departments accurately and in preparing budgets, there is a standard costs system for identifying the production costs as well as the operating activities. The recommendations of this study represent in use the statistical methods in estimating the revenues and costs when preparing the operating budgets, the revenues budget (income) should be taken care of and it should be considered as the main tool for linking all the production activities with the operating objectives, budgets should be prepared in an organizational and accounting structure and depend on all the administrative levels in identifying the available resources on the operating activities

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  2. [해외논문]   Comprehensive Income Presentation According to IAS 1 in Italy and in the United Kingdom: A Comparison of Preparers' Opinions  

    Falzago, Barbara , De Cristofaro, Tiziana
    International journal of accounting and financial reporting v.6 no.2 , 2016 ,

    초록

    Studies investigating the reasons behind corporate choices on the format of their Comprehensive Income Statement (CIS) have so far relied on research tools other than surveys and interviews, neglecting direct analysis. Our aim was to investigate the reasons behind CIS format preferences in European countries with different accounting cultures; therefore, we researched Italian and British listed companies offering non-financial services and the reasons for their preferences using a survey-based approach. Our findings show that: (i) preparers deem the Comprehensive Income a performance measure mainly useful to 'financial' stakeholders; (ii) the two-statement format and its stability prevail; (iii) the main reasons driving format choices are easy reading and interest in Profit and Loss (P/L) if the preference is for two statements, and simplicity for readers and preparers in the case of one statement; (iv) Other Comprehensive Income related reasons are the least important for format choices; (v) while British preparers focus on their interest in P/L (two statements) or easy reading (one statement) as the 'bottom line' determining their choice, Italian preparers focus on easy reading only in case of one statement, while also deeming important their interest in P/L in case of two statements; (vi) British preparers emphasize the easy preparation of financial statements more than their Italian counterparts. Hence, despite some differences, the two countries are aligned in considering reader-oriented reasons in their format choice. This means that, contrary to what could be reasonably expected, different accounting cultures can choose the same CIS format because of the same reasons.

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  3. [해외논문]   The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors  

    Al-Dalahmeh, Sulaiman Mustafa , Abdilmune'm, Usama , Al-Dulaimi, Khalil Ebrahim , Al-Afif, Jamal
    International journal of accounting and financial reporting v.6 no.2 , 2016 ,

    초록

    The field of knowledge – based economy is known by its own excrement of the importance of intellectual systems of accounting information and leading technology communications, the accounting information systems witnessed great development as a result of the rapid development and growth in the information technology, and was accompanied by a broad and growing awareness of the importance of these systems and their substantial role in the success of companies on the local and global levels, as information is a valuable resource in the companies and a vital source of their strength and effectiveness, so those companies need an intellectual and leading resource to increase the efficiency of information and develop their accounting systems, and this cannot be achieved until the intellectual capital is developed, so the purpose of this study is to state the importance of the development of intellectual capital in increasing the efficiency of the applicable accounting information systems in industrial companies. The most important findings of the study are that the efficiency of accounting information systems of any accompany is measured by the benefits gained as a result of the use of the accounting system outputs compared to the costs that are sacrificed for the construction and design of the accounting system to run it as well as having an urgent need for the development of intellectual capital to enhance the efficiency of the company where accounting information systems are applied, so we will need to activate the entrepreneurial mechanism and attract industry and preserve this important resource in any company. While the study found the need for attention to the development of intellectual capital in industrial companies and made it one of the concerns of the upper Administration because of its pioneering impact on the company's business, As a growing long – term investment which is important for the owner's companies. With the need to steer the Industrial companies to the development of a clear and transparent policy to attract and stimulate the efficient elements intellectually to raise the level and quality of their IT accounting systems.

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  4. [해외논문]   Due Diligence Driving the Success of Mergers and Acquisitions in Macedonia  

    Srbinoska, Dushica Stevchevska
    International journal of accounting and financial reporting v.6 no.2 ,pp. 1 , 2016 ,

    초록

    The act of due diligence is of vital importance when considering the possibility to enter the Macedonian market through merger and/or acquisition transactions. In this paper, I discuss that due diligence helps reduce potential risks or even results with curtailing the transaction as most of the Letters of intent never come to life. Many Macedonian entities, both public and private, operate in an environment considerably different to the European Union economies, a fact that inspires many questions with potential investors, especially in those who come from the European Union. If proper preparation takes place, and the expectations and processes are duly taken into account, successful merger and/or acquisition can be conducted in the Republic of Macedonia in spite of facing numerous difficulties. Finally, I discuss that several suggestions/factors can maximize the chances of success, demonstrated with the example of due diligence process set-up prior to the one.Vip merger that marked the Macedonian communications industry in 2015.

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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]   The Value and Risk Relevance of Fair Value: The Case of French Firms  

    Kouki, Mondher , Hsini, Mosbeh , Tabassi, Farah
    International journal of accounting and financial reporting v.6 no.2 ,pp. 15 , 2016 ,

    초록

    We study the performance of fair value accounting standards of financial instruments starting from the analysis of quality relevance of accounting information. In particular, we are interested in the value relevance and risk relevance of income that contains financial instruments measured or not at fair value. To do so, we compare three income levels known as accounting standard's history. The three major levels are Full-Fair-Value income measurement (all-fair-value changes recognized in income), piecemeal-fair-value income measurement or comprehensive income (some fair-value changes recognized in income), and historical-cost income measurement or net income (no fair-value measurement existing). The empirical tests of value relevance showed that net income is not a relevant value, and Full Fair Value Income is more significant than the Comprehensive Income. The study shows also that risk relevance is more, measured by the volatility of Full Fair Value Income.

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

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  6. [해외논문]   The Impact of Corporate Governance on Stock Price and Trade Volume  

    Mohamed, Wafaa Salah , Elewa, May M.
    International journal of accounting and financial reporting v.6 no.2 ,pp. 27 , 2016 ,

    초록

    The purpose of this paper is to investigate whether corporate governance is associated with stock prices and trade volume for 62 publicly traded firms on the Egyptian Stock Exchange during 2007-2014. The authors hypothesize that firms with strong corporate governance have a significant impact on stock prices and trade volume. To examine the associations, a multiple regression analysis is used. Consistent with the first hypothesis, this study finds firms with strong corporate governance have a significant impact on stock prices while has no significant impact on trade volume. Findings indicate that quality of corporate governance can affect firms' stock price while trading volume is not affected by the strength of corporate governance. The results suggest that Egyptian firms should improve their corporate governance as it has a significant effect on firms' value. Also, providing diverse sources of financial information other than the financial statements and to ensure the presence of high-quality financial reporting and strong investor protection. This study is carried on non-financial firms only. This research is important to regulators and standard setters as it shows the information that affects investors' decisions and the importance of its disclosure. It pays attention of standard setters for setting a corporate governance framework for improving the level of disclosures of publicly traded firms in Egypt.

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  7. [해외논문]   Determining Factors Affecting Audit Opinion: Evidence from Turkey  

    Ö , zcan, Ahmet
    International journal of accounting and financial reporting v.6 no.2 ,pp. 45 , 2016 ,

    초록

    Abstract: The main objective of this study is to construct a model based on financial and non-financial variables to identify factors affecting audit opinions. To examine the usefulness of financial and non-financial variables in distinguishing between firms with an unqualified audit opinion and firms with an adverse audit opinion, the relationship that exists between independent variables and the type of audit opinion is investigated through logit model. The findings of empirical analysis shed light on the relationship between firm specific factors and the type of audit opinion. The results of logit analysis suggest that an unqualified audit opinion is issued for firms that have a higher liquidity, profitability, operational efficiency, growth rate, percentage of outside board members and low debt to total asset ratio. The results of empirical analysis demonstrate that financial and non-financial variables can be significantly useful in distinguishing between firms with an unqualified audit opinion and firms with an adverse audit opinion. Additionally, the inclusion of non-financial variables, age and the percentage of outside board members, significantly improves the performance of empirical model. Keywords: Audit opinion, Financial and non-financial variables, Going- concern assumptionJEL: M40, M41

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  8. [해외논문]   An Evaluation of Household Accounting in Mauritius  

    Ramlugun, Vidisha Gunesh , Ramdhony, Dineshwar , Poornima, Bissoon
    International journal of accounting and financial reporting v.6 no.2 ,pp. 62 , 2016 ,

    초록

    The study investigates the accounting practices of Mauritian households. We explore the likelihood of these practices by administering a questionnaire among 120 random family units. More particularly, four areas of accounting are emphasised- budgeting, record keeping, decision-making and long term financial planning. The findings mainly reveal that household accounting is used in Mauritian homes. Factors such as the risk of debt, tax calculation and important events as marriage, death and birth influence these usages. We suggest that while households are not profit clusters, it is an area of significant interest and therefore deemed to be an area worth of academic study.

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

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  9. [해외논문]   The Anatomy of Sick Banks in Nigeria: Evidences from Multidiscriminate Analysis Models on Selected Nigerian Commercial Banks  

    Odewole, Philip Olawale , Salawub, Rafiu Oyesola
    International journal of accounting and financial reporting v.6 no.2 ,pp. 77 , 2016 ,

    초록

    This study investigates the banks' signs and symptoms of sickness and susceptibility to corporate failure using multidiscriminate modeling approach with panel data of 14 commercial banks in Nigeria over the periods 2005 – 2012. The study also employed corporate failure prediction models to generate the parameters used to predict the banks' susceptibility to corporate failure and determination of weakness and sickness. The results of the business failure models revealed that five (5) out of the fourteen (14) banks were strong with their z-score values ranging from 2.99 to 3.05 which were the minimum bench marks for strong, sound and healthy banks while five (5) out of the fourteen samples banks were on the border line of average performance with their z-score figures reported at 1.88 to 2.04 and four (4) of the banks are already sick and weak and susceptible to failure with z-scores of 1.55 to 1.72 which fall below the cut-offs for average performance as prescribed by Altman. The study suggests that government should examine with all seriousness the genuineness of the claim of N25 billion minimum capital base for the Nigerian banks as a follow up to what banks claimed they had in year 2005.

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

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  10. [해외논문]   Corporate Governance Mechanisms and Firms' Performance: An Empirical Analysis of Firms Listed on the Saudi Stock Exchange  

    Alhumoudi, Hamad Yuosef
    International journal of accounting and financial reporting v.6 no.2 ,pp. 101 , 2016 ,

    초록

    This study examines whether implementation of internal CG mechanisms have affected the performance of non-financial firms listed on the Saudi stock exchange “Tadawul”, since the implementation of Saudi CG code. A cross-sectional regression analysis is employed on a sample of 118 non-financial Saudi firms in 2014, to test the hypotheses set out in the study. Board characteristics assessed include, board size, board composition, board meetings and CEO duality. Ownership structures include managerial and concentrated ownership. The study's empirical findings show board size and CEO duality, are amongst those board characteristics with a positive influence on firm performance. In the case of the second internal mechanisms of CG ownership structures, the findings suggest only managerial ownership positively affects performance. The study findings conclude that CG structures differ in every country, as each has its own social and regulations situation. The study contributes to existing literature about the CG in Saudi Arabia by reviewing the impact of CG practices eight years after the CGC. It enhances understanding among practitioners of CG, and explains how it influences firm performance in Saudi.

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