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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 5 Documents
 1 
Search results for , issue "Vol 21 No 2 (2014): October" : 5 Documents clear
Audit Committees and Audit Fees: An Empirical Study in Large French Listed Companies Lobna Loukil
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

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Abstract

This study examines, in a French setting, the impact of the presence and two attributes associated with effectiveness of the audit committee on the magnitude of audit fees. The sample used to test the impact of the presence of an audit committee was a panel of 106 SBF 250 French firms over a period of 6 years (2002-2007). The sample was reduced by focusing on only those firms with an audit committee. That sub-sample was used to test the impact of the level of independence of the audit and the frequency of its meetings on the level of audit fees. The random effects regression results show that the existence and independence of an audit committee and the frequency of its meetings have a positive and significant effect on the audit fees. Theoretically, the results show a complementary relationship between these variables, which means the more detailed work of an external auditor, complements the work of an effective audit committee.
Role of Ready-Made Garment Sector in Economic Development of Bangladesh Uddin, Mohammad Nazim
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 21 No 2 (2014): October
Publisher : JABM

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Abstract

The ready-made garment sector has become an important issue in Bangladesh Economy. The main purpose of the study is to examine the contribution of RMG sector for the development of Bangladesh Economy. The study has used primary and secondary data. In order to collect primary data two sets of questionnaires are developed, which are prepared in the light of the objectives of the study. The secondary data are collected only relevant to the share of GDP, total export value, balance of trade, and employment generation etc. for measuring the economic development of Bangladesh during the period of 2003- 2013. The main reason to consider the certain period is the availability of data. This study revealed that the ready-made garment sector has made substantial contribution for the development of Bangladesh Economy. The result of the study also indicates that the ready-made garment sector in the country has brought the largest part of export earnings that minimize the trade deficit. But it has some realistic problems that retard the growth of ready-made sector. The study seems to carry an enormous academic value since a few studies have been undertaken in this area. It may be helpful to the ready-made garment entrepreneurs, BGMEA, Academic researchers and national policy makers who have been making endeavour to the development of RMG sector as well as Bangladesh Economy as a whole.
Macroeconomic Factors and Stock Market Returns: A Study in Indian Context Sharad Nath Bhattacharya; J. K. Dasa
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

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Abstract

This paper analyses returns on four equity indices of the Indian capital market in the period from July 2000 to June 2010. Methodology involves sample adequacy tests, factor analysis followed by Cochrane and Orcutt regression analysis. Findings suggests that three statistical factors from linear combinations of several macroeconomic indicators explain significant cross sectional variation in return. These three factors may be proxy for money market factor, foreign involvement factor and domestic macroeconomic factor. The results suggest, consistent with other previous studies, that stock returns are a function of a number of previously identified set of macroeconomic variables. These macroeconomic variables could be represented by a number of estimated macro factors.
Enterprise Wide Systems: Universalistic or Contingent Solutions? Marcela Porporato; Sandra Scott
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

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Abstract

This paper explores whether the adoption of an enterprise wide system (EWS) is aligned with universalistic or contingent perspectives of management control system (MCS) design literature. It offers a schematic organization of the literature review on MCS design from a universalistic and contingent perspective. It considers recent adoptions of a well known EWS, discussing whether these adoptions exemplify a contingent or universalistic view of MCS. The evaluation of EWS adoptions is based on unstructured interviews with managers, EWS consultants and external accounting professionals. Interview findings suggest that although EWS are conceived as more flexible contingent systems, in practice they seem not to be. Interviewees highlighted the continuing tension between stakeholders who favour more contingent solutions (managers), and those who favour universalistic ones (consultants). The study contributes to the literature by organizing relevant work in the field around just two views of MCS (universalistic and contingent) to help to explain the alternatives a firm faces when adopting an EWS. Research conclusions must be considered preliminary as they are based on a limited sample of interviewees, identified through a snowball sampling technique. Next steps will involve larger samples, structured interviews and quantitative surveys within a longitudinal field study.
The Impact of Monetary Policy and Firm Characteristics on Firms' Short-Term Assets, Liabilities, Term Structure of Debt and Liquidity Ratios: Evidence from U.S. Industrial Firms Halil D. Kaya; Gaurango Banerjee
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

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Abstract

In this study, U.S. manufacturing firms' short-term assets, liabilities, term structure of debt and liquidity management ratios are examined over the 1971-2005 period. The impacts of firm size, profitability, tangibility, market-to-book ratio, leverage, as well as Federal Reserve contractionary monetary policy are analyzed from an insulation hypothesis viewpoint. We found support for insulation hypothesis whereby certain firm characteristics contribute to insulating the firm from the transmission effects of monetary policy. Also, contractionary monetary policy is found to have opposite impacts on high leverage and low leverage firms' holdings of short-term assets. Fed tightening of credit is seen to have a significant effect on account payables and long-term debt figures, and on the term structure of short-term vis--vis long-term debt.

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