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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
 1 
Search results for , issue "Vol 16 No 1 (2009): April" : 6 Documents clear
The Impact of Service Quality Dimensions on Performance: An Empirical Investigation of Jordan's Commercial Banks Mamoun N. Akroush; Fahed S. Khatib
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

The aim of this research is to examine the relationship between service quality dimensions (functional and technical) and banks performance assessed based on financial performance and customer indicators. A quantitative methodology was employed to test a model of service quality which was developed for the purpose of this study. The research data were collected from managers' perspectives working for banks operating in Jordan. The sample size was 390 managers working at Jordans commercial banks headquarters. Multiple regression analysis and ANOVA statistical tests were employed to test the research model and hypotheses. The research findings indicate that the service quality dimensions (functional and technical) have positively and significantly affected banks performance assessed based on financial performance and customer indicators. The functional quality dimension has a stronger effect on all banks performance indicators than the technical quality dimension. The effect of service quality dimensions (functional and technical) on the banks financial performance is still stronger than their effects on banks customer indicators. Research findings, conclusions and implications, contribution to knowledge as well as future research were also discussed.
Shareholder Wealth Effects: Successful vs. Unsuccessful Bidders Amporn Soongswang
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

This study analyses the impact of successful and unsuccessful takeovers, occurring on the Stock Exchange of Thailand (SET) between 1992 and 2002 on bidding firm shareholders' wealth. The firms abnormal returns during a period of twelve months before and after the takeover are measured using the market and market-adjusted models, and three parametric test statistics. The results suggest that the Thai takeovers apparently create values of the successful bidding firm's shareholders. However, they increase and decrease abnormal returns (varied by metrics) to unsuccessful bidding firms. The evidence also shows that prior to the announcement months, both successful and unsuccessful bidding firms are likely to anticipate the takeover news, but the unsuccessful firms are doubtful if the takeover outcomes would be successful.
A Note on the Derivation of the Basic Needs Deficiency Index (BNDI) Abdullah, Naziruddin; Al-Malkawi, Husam-Aldin N.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 16 No 1 (2009): April
Publisher : JABM

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Abstract

This paper develops an improvised methodology to measure poverty reduction for various categories, namely countries, regions, sub-groups, just to name a few. To this end, first, using mathematical expositions an index known as Basic Needs Deficiency Index (BNDI) is formulated. Second, this paper shows how the index can be used in empirical works, which in many respects are more convenient than the ones developed by other researchers in this area. Finally, by ranking and classifying the index, the status of poverty of a country can easily be gauged and hence mitigated.
The Effects of the Use of Corporate Derivatives on the Foreign Exchange Rate Exposure Mohammad Al-Shbou; Stewart Alison
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

Corporate governance can provide mechanisms to effectively monitor the use of derivatives. In light of this, this study investigates the impact of the use of derivative on the foreign exchange-rate risk exposure with respect to the firm's ownership structure for a sample of 62 Australian multinational corporations. A two-stage market model is used. The first stage of this model is the use of a two-factor asset pricing model to estimate the foreign exchange exposure coefficients. The second stage of this model is the use of a cross-sectional regression model which regresses these estimated coefficients against the proxy for the use of derivatives with respect to the control variables such as the proxies for firm's ownership structure. The study finds that the use of foreign currency derivatives is associated with exposure reduction. The percentages of shares held by block-holders and institutions are found to be significantly positively related to foreign exchange risk exposure, while the percentages of shares held by directors are not significantly associated to exposure. Therefore, further research might explore the relationship between a firms ownership structure and its hedging activities more.
Homeowning Motivation in Malaysia Walter Tan Teck Hong
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

The residential property industry, which had grown rapidly in the 1980s, however, encountered overhang problems recently. Overhang of residential units has been getting worse and therefore, precautionary measures must be taken by the housing developers before it leads to a property glut. In order to address property overhang in the country, housing developers must recognize the importance of orienting their activities to consider how and why households are motivated to home owning. Factor analysis of the 25 questions was used to support the grouping of these questions into a smaller number of factors. Factors were used as constructs of the motivation of homeownership. The results conclude that Malaysian householders are motivated to become homeowners because they expect home owning will improve the home environment in which a child lives, improve neighborhood stability through higher properties maintenance and improvement, and longer tenure, and improve social capital and local amenities investments in the neighborhood. The motivation of home owning is crucial to housing developers as they have to be cautious before undertaking any new project. Housing developers should know what the market really wants and plan their products to take cognizance of the changing lifestyles of Malaysians.
The Discrepancy Effect of Strategy, Environment, Size and Centralization on Budgetary Characteristics Majdy Zuriekat; Husam Abu Khadra; Nidal Alramahi
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

Budget is a form of organizational control that has always popularity over decades. However, there has been limited research that studied the characteristics of budgets in Jordanian settings in general and the service sector in particular. To advance our knowledge of the characteristics of budgets (i.e. budgetary practices and budgetary usage), this study examines the relationship between two aspects of business strategy (cost leadership and differentiation), environmental unpredictability, organization size, and centralization and the characteristics of budgets on a sample of Jordanian Banks and Insurance Companies. The results using confirmatory factor analysis (CFA) and multiple regression indicate that cost leadership strategy, environmental unpredictability and organization size have significant influence on budgetary system characteristics (i.e. practices and usage). This paper adds to the growing knowledge on budgetary system characteristics in contingency framework relationships.

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