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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 20 No 2 (2013): October" : 6 Documents clear
Demand Analysis for Major Consumer Commodities in Jordan Akram Masoud Haddad
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

The objectives of this research is to analysis the demand pattern, estimates the demand function for the necessary commodities in Jordan. Data from household expenditure and income surveys (HEIS) for the years 1992, 1997, 2000, 2003, 2006, 2008 and 2010 are utilized for comparisons, and to draw a sample of (700) household which represent (5%) of the total population of (HEIS) in 2010 in order to analysis the demand of the main commodities. The study finds that there are significant differences between both governorates and among years and there are decrease in percentages of expenditure on food items during the period of study. Moreover, the own-price and expenditure elasticities are consistent with economic theory excluding meat and eggs, the expenditure elasticities for vegetables, fruits and vegetable oils and fats are greater than one while for milk and its products is one. The other groups have expenditure elasticities less than one. The result of study can be considered as useful information for policy analysis such as price support and nutrition policy.
Corporate Governance and Forensic Accountant: an Exploratory Study Madan Lal Bhasin
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

An increasing number of researchers are finding that poor corporate governance (CG) is a leading factor in poor performance, manipulated financial reports, and unhappy stakeholders. The recent accounting scandals (Enron, WorldCom, Madoff, Satyam, etc.) have induced a crisis of confidence in financial reporting practice and effectiveness of CG mechanisms. Corporations and regulatory bodies are, therefore, trying to analyze and correct any existing defects in their reporting system. In the current reporting environment, forensic accountants (FA's) are in great demand for their niche accounting, auditing, legal, and investigative skills. Influenced by business, government, regulatory authorities and the courts, there is evidence that a higher level of expertise is now required to analyze present-day complicated financial transactions and events. As a result, forensic accounting has been thrown in the forefront of the crusade against financial deception and accounting scandals. This paper investigates through a survey study, which was conducted in the National Capital Region of India during 2011-12, if there are differences in the views of the relevant skills of FA's among accounting practitioners, academics, and users of forensic accounting services. In all, nine questions were asked to 40 practitioners, 80 academics and 80 users of forensic accounting services that pertain to solicit their views of what skills are deemed inherently important to FA's? At present, some Universities in India are considering adding forensic accounting course to their curriculum. The results of the present study may provide some guidance to educators for the development of forensic accounting curriculum by identifying the pertinent skills to accompany a program of study.
The Association Between Goodwill Impairment and Discretionary Accruals: Portuguese Evidence Alves, Sandra
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 20 No 2 (2013): October
Publisher : JABM

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Abstract

Portuguese listed firms (as well all EU companies) have been required to use IFRS and consequently IFRS 3 Business Combinations and IAS 36 Impairments of Assets since 2005. On adopting IFRS 3 goodwill is no longer amortised but is subject to an annual impairment test in accordance with IAS 36. Previous studies suggest that the impairment of goodwill decision is influenced by managers (e.g. Beatty and Weber, 2006; Jahmani et al., 2010; Van de Poel et al., 2009), which may exercise discretion in determining the recoverable value of goodwill. Therefore, this paper investigates whether Portuguese listed companies use goodwill impairment loss to manage earnings. Using a sample of 33 Euro next Lisbon non-financial firms over a period of 6 years, from 2005 through 2010, we find that the goodwill impairment amount is significantly positively related to earnings management, suggesting that IAS 36 provides managers with discretion for goodwill write-off.
The Transparency of Government Financial Information Systems in Arab Countries: Evidence from Palestine Khalil Abushamsieh; Antonio M. Lopez Hernandez; David Ortiz Rodriguez
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

Governments, researchers and international organizations are paying increasing attention to the issue of reforms in governmental financial reporting. Arab countries in general, and Palestine in particular, are working to develop their governmental financial information systems to make them more informative and transparent. This paper examines the extent to which Palestine has developed its governmental financial information system and analyses the most important factors underlying financial transparency. An analytical methodology is applied, using L ders Financial Management Reform Process Model (2001).
Information and Communication Technology (ICT) and Insurance Companies Profitability in Nigeria Olajide Solomon Fadun
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

The study examines the impact of Information and Communication Technology (ICT) on insurance companies' profitability. It identifies the imperatives for adoption of ICT to promoting efficient and efficient service delivery in the insurance industry as a strategy for attainment of the profit maximization objectives of insurance companies in Nigeria. It is an empirical design study, using responses of structured questionnaire of 152 respondents from 18 insurance companies. The study concludes that there is a positive relationship between ICT adoption and insurance companies' profitability in Nigeria. This implies that adoption of ICT by insurance companies can enhance their efficiency, their quality of service delivery, and their profitability. The implication of the findings for practice is that insurance companies should endeavour to update their ITC facilities regularly, in view of its impacts on quality of service delivery and profitability. The paper highlights the need for regular training of insurance personnel to keep them abreast of the current innovations in the use of ICT so as to ensure that the industry contribute positively to the economy.
Earnings Management in Developing Countries: Iranian Listed Companies Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

This paper investigates earnings management exercises and motivations of Iranian listed companies and the level of corporate governance disclosure in these companies during 2008 and 2010 in the environment of no formal compulsory corporate governance regulations. Firm characteristics such as leverage, profitability, and company size are considered as dependent variables in relation to earnings management as dependent variable in an empirical analysis. Results indicate that listed companies manage their earnings both upward and downward, while upward earnings management is rocketed, downward managing decreases comparing 2008 and2010.Statistical relation between earnings management and firm characteristics are scattered over the period of the study. Earnings management exhibited a statistical significant relationship with leverage in 2010, ROA in 2009 and size in 2008. While voluntary corporate governance disclosure is so limited summing up the results reveals that five directors on the Board is common, in the most companies CEO is member of the Board but in very few firms CEO is chairman of directors' board. High concentrated Institutional ownership in the hands of state or semi government entities is dominated in the Iranian listed companies.

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