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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 18 No 1 (2011): April" : 6 Documents clear
The Effectiveness of Government Intervention: Indonesia Case Nevi Danila; Eddy Suprihadi; Dwinita Ariyani
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

This paper observes the effectiveness of government intervention in Indonesia from market microstructure perspective, especially focusing on the dealers behavior in controlling their inventory by shifting the quotes since the dealers consider their optimal inventory every day, especially when there are events, for example government intervention, that might influence the value of their inventory. Thus, the paper will try to understand how intervention by Indonesia authorities in foreign exchange markets affected the quotation of foreign exchange rates, especially the setting of bid-ask prices. We found that dealers do not consider government intervention as a factor that influences them in controlling their inventory by shifting up and down the quotation. It seems that the intervention is not credible enough, in other words, the intervention is not effective.
Inflation and Fair Market Value: An Empirical Analysis of Sales Transactions of U.S. Closely-Held Companies Merrill, Gregory B.; Galbraith, Craig S.; Stiles, Curt H.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 1 (2011): April
Publisher : JABM

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Abstract

In this paper we examine the relationship between inflation regimes, inflation volatility and the valuation of closely-held firms. Using sales transaction data we found that the relationship between valuation and inflation for closely-held firms appears similar to that found in prior research from publicly traded firms. Using four different measures of valuation, there appears to be a bimodal relationship where very low inflation and very high inflation is associated with lower valuations, while a sweet spot' between two percent and four percent inflation is associated with the highest valuations. Valuations also appear negatively correlated with inflation volatility.
Fair Value Determination: A Conceptual Framework Sara Aliabadi; Hong Chen; Alireza Dorestani
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

Financial crisis, failure of high profile corporations, new regulations and rules, expansion in globalization, and increasing fraudulent financial reporting have recently resulted in the rise of several accounting issues relevant to the capital market. Both the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) have been trying to promote fair value accounting to increase the information relevance of financial reports (Barth et al., 2007; Fiechter, 2010; Barlev and Haddad, 2003). However, critics of fair value accounting blame the flexibility and subjectivity of fair value accounting for many economics problems and financial crises. It is generally believed that fair value accounting produces more relevant financial information, but in some cases the fair value determination is subjective and is prone to management discretion and earnings manipulation. Our study shows that the literature in fair value determination is weak and universities generally do not offer any stand alone fair value related courses or programs. We believe that no conceptual framework for fair value determination has been developed, so in this paper we provide a theoretical framework for fair value determination and invite researchers to focus more in this very important area of specialization in fair value accounting. We also believe that traditional financial statements are only a partial process of accounting past and current financial position, and competitive position statement (CPS) is also a partial process of accounting for current and future financial position; therefore, we argue that the intersection of these two processes reflects the true current position unless the semantics for meaningful competitive interaction in a field is misread for an entitys decision making and implementation processes.
The Economic Determinants of Executive Stock Options Grants in Portuguese Firms Sandra Alves
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

This study investigates the economic justifications of stock options grants in Portuguese firms. We hypothesize that the agency theory (firm size, firm risk, diversification and investment opportunities), financial (liquidity constraints and leverage), ownership (equity held by managers and ownership concentration) and board structure may influence the grant of stock options in Portuguese firms. Using a sample of 160 observations (40 firm-year observations from 2003 to 2006), from Portuguese listed firms we find that the probability of granting stock options increases with the firms size, when firms face liquidity constraints and managerial ownership is high, and decreases with firms risk, when diversification is high and when firms have high levels of investment opportunities and of leverage.
Auditors' Opinions, Discretionary Accruals and Financial Risk: Evidence from Jordan Ali A. Al-Thuneibat; Tawfiq H. Abdel-Jalil
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

This study aims at providing evidence concerning the relationship between auditors' opinions, discretionary accruals and financial risk in Jordan. Multiple Regression and Multinominal Logit models were used to test the hypothesis. These models were applied on financial information about discretionary accruals, financial leverage, earnings volatility and auditors' opinions of all Jordanian companies in both industrial and service sectors listed in Amman Bourse (AB) during the period 2002 -2006. The findings of the study showed that there is no significant influence of auditors opinions over discretionary accruals, and there is no significant effect for earnings volatility over the relationship between auditors opinion and discretionary accruals, but there is a significant influence of financial leverage over this relationship. The findings also showed that there is no significant influence of discretionary accruals over auditors opinion, and there is no significant effect for earnings volatility and financial leverage over this relationship. On the basis of the above conclusions, the researchers would recommend that there is an urgent need to improve audit quality in Jordan and enhance the importance of audited financial statements in decision making. Improving audit quality requires a strong regulating system of the audit profession in order to provide a strong mechanism of monitoring the audit firms and the work of the auditors The originality of the study stems from the fact that it provides us with first hand evidence from Jordan as a developing country, about the relationship between auditors' opinions, discretionary accruals and financial risk.
Quality and Quantity of Corporate Disclosure by NZ Listed Companies after Implementing IASs and IFRSs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

The main objective of International harmonisation and more recent accounting standard convergence is the enhancement of quality and quantity of financial accounting reporting internationally and locally. To assess the determinants and consequences of heterogeneity in corporate disclosure following international harmonisation/ convergence, this paper compares prior and posts mandatory adaptation of IASs and IFRSs in the New Zealand (NZ) listed environment. NZ has formally adopted International Accounting Standards (IASs) from the beginning of 2007 while voluntary adoption has been in place from bout 2003. This paper investigates the effect of the IASs and IFRSs on the quality and quantity of financial reporting by NZ listed companies when classified by dependent variables of size, industry, profitability, sustainable growth rate, international listing status and auditor type. In particular this paper examines whether applying the IASs and IFRSs have enhanced accounting disclosure of financial, non-financial, and strategic information provided by NZ listed companies.

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