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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 19 No 1 (2012): April" : 6 Documents clear
Quality and Quantity of Disclosure: The Case of Iranian Listed Companies Implementing Harmonised IASs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

The Tehran Stock Exchange of Iran requires listed companies to submit audited financial statements based on the first National Accounting Standards (NASs). Recently developed NASs, highly harmonised with the International Accounting Standards (IAS), are to be adopted by all companies from 2000. The purpose of this study is to examine the quality and quantity of disclosures in the financial statements of listed companies comparing before and after implementation the NASs. Results indicate that disclosure notes are concentrated on almost half of the NASs while others are neglected. The quantity of the disclosures related to these standards has improved significantly after implementation of the internationally harmonised accounting standards. However, despite the improvement, the overall quality of disclosures is low. Size (positively) and profitability (negatively) are statistically related to the means of the quality of disclosure. The mean of the quality of disclosure increases as the listed companies are audited by private auditors on opposed to government affiliated auditors. Changes in the quality of disclosures are not statistically associated with company-specific characteristics of size, profitability, leverage and auditor-type of the listed companies.
Bridging the Expectation Gap of the Institutional Donors and Charity Management: Preliminary Insights Evidence Saunah Zainon; Ruhaya Atan; Yap Bee Wah
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

It is commonly believed that donors would donate more to charity if they were assured that the funds will be utilised properly and not wasted. Evidence from previous literature also shows that the donors tend to give more support and contribution to the charity if they were equipped with charity information. As far as the charity sector is concerned, the core competency of the charity sector is to build strong relationships with donors. Their ability to build this relationship will contribute to a strong sustainable income for the charity to operate. In Malaysia, there is no avenue for the stakeholders, particularly the donors as the key stakeholders to obtain information on charity especially with regard to the financial information. This study seeks to develop insights into institutional donors? expectations and the information that charities offers, bridging the expectation gap between the donors and the charity management. Insights evidence, both from the donors and the charity management were provided in order to bridge the gap between the donors? expectations and the charity management?s offers of information, so as the result can be used for better charity reporting in the future. The finding shows that both financial and non-financial information are seen as important by the institutional donors but not the major criterion concerned by the charity management. This study tries to fill the gap.
The Relationship between Firm Size, Activity Based Costing and Performance: An Application on Moroccan Enterprises Elhamma, Azzouz
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 19 No 1 (2012): April
Publisher : JABM

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Abstract

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, Australia, etc.). However, this type of works is still absent in developing countries like the Arab area for example. In this context, this article highlights the results of an empirical study on the relationship between firm size, ABC method and organizational performance in Morocco. The results based on a sample of 62 firms showed that 12.9% of the responding companies reported using the ABC method. The results using logistic regression indicate that the firm size influences significantly and positively the use of the ABC. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the large enterprises have an interest to adopt this new method of the management accounting, but the SMEs are indifferent between adopting and not adopting this method.
Segment Information Disclosure and the Cost of Equity Capital Junwook Yoo; Igor Semenenko
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

This study develops an empirical proxy for the quality of segment reporting from data in corporate annual reports, and provides evidence that financial markets price the quality of segment reporting as systematic (non-diversifiable) risk. Lower segment information quality is associated with higher cost of equity capital in the cross-section of asset returns. Further, quality of reporting has larger impact on the cost of equity capital for firms with lower analyst following. Analyst coverage proxy lowers magnitude of the segment information variable, but the latter retains significance in all asset-pricing tests.
Management Control Systems and Joint Venture Performance: A Contingent Approach to Parent?s Experience Marcela Porporato
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

This study contributes to the understanding of management control systems (MCS) use in international joint ventures (IJVs) by proposing a contingent framework. In particular this study is interested in assessing the use of MCS information to overcome internal uncertainty of operating an IJV (Lu and Hebert, 2005). A path model was applied to data from 35 50/50 IJVs in the automotive parts industry. The results indicate that the intensity of use of MCS improves IJV performance confirming that MCS are used to reduce uncertainty in Galbraith (1973) terms. Uncertainty is reduced because each partner, according to their prior experience, uses different sets of information with different intensities which in turn improves IJV performance.
An Examination of Environmental Disclosures in UK Corporate Annual Reports Aly Salama; Robert Dixon; Murya Habbash
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

Although there have been a substantial number of prior studies which have investigated the relationships between corporate characteristics and environmental disclosure, few have been applied to UK data and none have explored model specification issues. We find that size and industry have significant positive impact upon environmental disclosures while profitability has a negative impact upon disclosures. We suggest that future research should pay greater attention to model specification. Accordingly, whilst we can claim that corporate characteristics are highly indicative of a tendency for managers to offer greater disclosure, researchers need to make their claims with more care. Further investigations of the impact of profitability on discretionary environmental disclosures are likely to offer additional insight. In particular, the apparent relationship between specific and voluntary areas of disclosure and negative financial performance has some important implications for future empirical work and the development of accounting theory.

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