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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 6 Documents
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Search results for , issue "Vol 12 No 2 (2005): October" : 6 Documents clear
Impediments to exporting: A case study of australian manufacturing SMEs Muhammad Mahmood
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Abstract

This study examines impediments to exporting faced by manufacturing small and medium enterprises (SMEs) in Australia using survey data. The results suggest that all factors identified as impediments to exporting have some bearing on exporting, but some factors feature more prominently than others as impediments. While a number of major impediments, such as the lack of export initiatives and competitiveness are very internal to SMEs, some other important ones such as tariffs and the lack of government assistance are external to them. SMEs, through productivity gains, innovation, networking, strategic alliances and improvements in management capabilities and appropriate training for staff, can help overcome many impediments that are internal to SMEs. Government policy initiatives can contribute to improve export performance of SMEs if they are directed to the areas of market access, export promotion and export facilitation
The relationship between corporate takeovers and share prices for the target firms: Evidence for the indian stock market Sehgal, Sanjay; Singh, Ashwani; Choudhary, Nitin
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 12 No 2 (2005): October
Publisher : JABM

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Abstract

The study examines the relationship between corporate takeovers and share prices for the Indian market using data for 31 target firms. We report significant extra normal profits for the pre-event period; this suggests that there are leakages in information which investors can exploit to make extra normal profits. On post-event basis, corporate takeovers seem to be good news for investors only if the object of offer is Change in Management. On the contrary, Change in Control and Substantial Acquisition cases seem to result in losses. There is no wealth creation of takeover targets classified on Consolidation of Holdings on ex-post basis. The study has important implications for investors and market regulators. It contributes towards the market efficiency literature for the Indian market
Sources of foreign capital flows and the economy of developing countries: An empirical assessment Abou-Stait, Fouad
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 12 No 2 (2005): October
Publisher : JABM

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Abstract

A number of empirical studies analyze the relationship between the inflow of foreign capital and domestic saving. The paper aims to examine the differential impact of foreign capital inflows on domestic saving to Egypt during the last three decades. It aims to test the hypothesis of weather DFI, work remittances and official capital inflow and domestic saving are co integrated using Johansson approach, and weather DFI and work remittance and official capital Granger cause domestic saving. The study sheds lights on the trends of the flows of public and private capital to developing countries with a particular reference to Egypt. It represents one of few studies that aim to differentiate between the affect of various types of foreign capital
Attitudes of accounting educators and financial managers in the UAE towards the general education requirements in learning accounting Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Abstract

Most universities and higher education institutions in developing countries seem to concentrate on areas of specialization in teaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies require general education to be part of the accounting degree. This paper aims at finding out how educators and financial managers differ in terms of their preference ratings of general education knowledge in accounting curricula. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that, the two groups differ in their preference in general education. financial managers seem to give more emphasis on general knowledge in the areas of art and science and business mathematics and statistics, while educators seem to pay more attention to general knowledge in marketing and economics
Expectation Gap: Do Companies Disclose What Users Need in Iran? Soheila Mirshekary
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Abstract

This paper reports the results of two empirical research studies including the needs and requirements of the users of financial reports and the current corporate financial disclosure practices in Iran. It uses the results of two separate surveys and compares users perceptions about the information items which are currently disclosed in Iranian corporate annual reports with the current corporate disclosures by Iranian companies listed on TSE. To discover to what extent the Iranian financial practices disclose users expectations, Spearman Rank correlation coefficients were used to compare the mean rank of user group perception and the mean rank of actual disclosure for each section of annual reports and overall disclosure separately. This research investigates informational efficiency and determines the extent of financial disclosure by a set of Iranian corporations and compares this to the level desired by different users. The objective of this survey is to find the degree of consensus between actual disclosure and users information needs
Gain-Sharing in outsourcing relationships: A proposed model Reinaldo Guerreiroa; Surendra Agrawal; Carlos Alberto Pereiraa
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Abstract

This study is concerned with the outsourcing relationship between business providers and business customers of information technology services. Companies usually adopt one of three methods in determining the price of outsourced services: fixed price, cost-plus or gain-sharing. Gain-sharing arrangement is quite popular, but is difficult to negotiate and monitor. Such a contract requires measurement of gains and their allocation among the two parties. The present paper proposes a model of gain-sharing which is based on the principles of activity-based costing (ABC). The motivation for the development of this model comes from a case study in which the problem of gain-sharing emerges in the relationship between two large-scale international companies that operate in Brazil. The model proposed in this paper would divide activities and their costs in several categories using the principles of ABC, particularly unit level, batch level and product level. The total contract cost would include some planned unused capacity to provide for fluctuations in the demand of service by the service receiver. A gain may arise for two reasons: (a) a reduction in the cost of unused capacity because of an increase in the total service demanded by the service receiver; and (b) a reduction in the costs actually incurred by service provider. The outsourcing contract should provide for an allocation of these gains among the two parties. It is suggested that for (a) a major part should be allocated to the service receiver, while for (b) a major part should go to the service provider. The adoption of the proposed model should lead to an arrangement that is considered to be more satisfactory by both parties. It is expected to provide more accurate estimation and computation of costs at various volume levels, and to a more transparent allocation of any gains. The service provider will also get some guidance with respect to resources that it should earmark for the contract. It is hoped that the model would be carefully examined by academicians and would be considered by companies when entering into an outsourcing contract.

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