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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 2 Documents
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Search results for , issue " Vol 22 No 2 (2015): Oktober" : 2 Documents clear
Creative Accounting Leading to Financial Scams-Evidences from India and USA Khatri, Dhanesh Kumar
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.61 KB)

Abstract

Creative accounting is practically using the flexibility provided within the accountingprinciples or accounting standards to manage recognition, measurement and presentation of different accounting figures to serve the purpose of those who prepare the accounts rather than those who are likely to use the accounts. Application of creative accounting sk_il.ls beyond a certain limit leads to Financial scam.In the recent past just before Satyam scam was unearthed Satyanfs employee rollrevealed that around 50,000 people were employed in Satyam and US GAAP statement of Satyarn as on 31*‘ March, 2008 disclosed a bank deposit of Rs. 3,400 crores. It raises an eyebrow on the role of statutory auditor Price Waterhouse Corporation {PVC-’C). What as an auditor they were doing? Why didn’t they verify the balance with the banker? Accounting scandal of Enron was revealed in October 2001 leading tothe bankruptcy of Enron Corporation and dissolution of one of the auditors of Enronnamely Arther Andersen. Story of Enron scam is not only the biggest scam in the corporate. world of USA but also a biggest question mark on the accounting and auditing regulation in the country like America.Despite of the facts that both of these companies were considered to be good atcorporate governance still their owners i.e. promoters/dnectors self-centered greed led to financial scam. This shows that good governance is only an ornament to cover the ugly face of dirty financial statements.
Critical Evaluation of Disclosure in Annual Reports of Islamic Banks in Bangladesh Ullah, Md. Hafij; Khanam, Ruma
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.309 KB)

Abstract

The present is a critical evaluation of the disclosure practices of the annual reports of Islamic banks in Bangladesh. The study identified 144 disclosure factors required complying by the Islamic banks under traditional and Shari’ah regulations. These factors were classified into nine including Company Profile Items (CPI) (7), Accounting Policy Items(API) (12), Balance Sheet Items (Assets) (18), Balance Sheet Items (Liabilities) (I 5), Income Statement Items (Cr.) (9), Income Statement Items (Dr.)(11), Ratios, Statistics and Other Details (RSD) (18), Projections and Budgetary Disclosure (PBD) (27) and finally Measurement and Valuation Method (l\/IVM) (27). The study found that on an average,Islamic banks complied the highest 94.28% in case of company profile items and the lowest 38.57% in case of projections and budgetary disclosure. The study suggested giving importance in all the segments of disclosure for quality reporting and disclosing maximum information in their annual report maintaining quality in all the areas as Islam always givesemphasis on full disclosure so that the users of their report can get their required information of the Islamic banks in Bangladesh.

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