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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 24 No 1 (2017): April" : 5 Documents clear
Does Auditing Quality Mitigate Investors’ Overpriced Behaviour? Evidence from The Chinese A-Share Market Ling Zhang; Chao Ge; Wun-Hong Su
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.852 KB)

Abstract

One of the most significant empirical findings of the auditing literature is that high auditing quality affects investor sentiment towards asset prices. Auditing quality includes auditor reputation and accounting information. Prior studies (e.g., Baker & Wurgler, 2006) document that the shares of certain firms that are inherently difficult to value are more affected by shifts in investor sentiment. Using a sample of 58,476 observations from the Chinese a-share market over the 2009-2014 period, this study examines whether auditing quality mitigates the impact of investor sentiment on mispricing behaviour. The empirical results demonstrate that sentiment-related mispricing is in fact diminished in firms with auditor reputation. Investors pay a lower price for the difficult-to-value firms. By contrast, accounting information fails to mitigate the impact of investor sentiment on mispricing behaviour. The shares of difficult-to-value firms remain to be overpaid by investors. This study uses different proxy variables for auditor reputation and financial information. The results of this study demonstrate that the financial information of auditing quality fails to effectively correct the mispricing behaviour. On the contrary, the reputation of auditing quality correct the mispricing effectively by the signal transmission. The reputation signal of top 4 international accounting firms is slightly stronger than top 10 Chinese accounting firms.
Stock Price Reactions Around Cum-Dividend Date in Indonesia Stock Exchange Eka Lavista; Elok Sri Utami
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.962 KB)

Abstract

Purpose – This study is trying to examine whether there is significant stock prices and volume of shares traded on the cum-dividend date, the last day where shareholders will still be entitled to receive dividends. Design/methodology/approach – This study employs an event study methodology to test the hypotheses. The population of this study are all companies paying dividends continuously from 2014 to 2016 at Indonesia stock exchange. The sample consists of 118 companies. Abnormal returns are measured by deducting real return over expected return. The expected return is derived using the single index model. Findings – Employing the event study methodology, the study finds that there is positive significant abnormal returns on the cum-dividend date. There is also significant difference of abnormal returns and trading volume activity between cum-dividend date and after cum-dividend date. Research limitations/implications – This study does not examine the behavior of stock prices with-in industry in the manufacturing sector. As there are three different industries in the manufacturing sector, one industry may have unique characteristic or extreme behavior compared to the others. In addition, this study uses the Single Index Model in estimating expected return. The model is selected mainly due to simplicity reason. Practical implications – The findings reported in this study could benefit investors in understanding the behavior of stock prices around cum-dividend date and this could be used as an investment strategy. Investors may obtain significant positive abnormal returns by using the cum-dividend date event. Originality/value – There are many theories on dividend proposed by scholars. One of the theory suggests that dividend can be used as a signal about the quality of the firm. If the extent of dividend matters, the investor could use the dividend as their signal for investment in the capital market. This study could be the first in Indonesia setting that examines the price movement around cum-dividend date
The Impact of Hidden Costs on Production and Operations Uma Bhushan; Rajashree Gujarathi; Arindam Banerjee; Himanshu Sharma; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.289 KB)

Abstract

The paper is a conceptual research in hidden costs which are increasing important in the everchanging technology world. The worldwide manufacturing environment has evolved rapidly from only producing a narrow range of products to a wide range of customized products. While the world’s attention is focused on the fight to increase productivity and develop new technologies to maintain manufacturing competitiveness, the change in this nature has called for a serious review of the existing cost management strategy and lead to intense focus on the less visible but every bit as critical to the cost incurred by the hidden factory of offline transactions. This paper identifies various elements and contributing factors of common hidden costs in production and associates the impact to the total product cost. Hidden costs cannot be eliminated completely but can be reduced. Hidden costs transform from one area to another and sometime they are essential parts of the manufacturing costs. This paper also discusses a case study on offshore outsourcing by using transactional cost analysis to reveal the additional hidden costs associated with the transaction where traditionally, people like to associate cost to physical units or activities, but not on the exchange of transaction. As the demand in hidden cost analysis increases, managers are aware that the existing cost system and direct allocation method is not capable to provide accurate cost information to help the cost reduction effort. Hence, classification of hidden costs and ability to transform them into visible cost becomes critical.
Factors Influencing Purchase of Smart Appliances in Smart Homes K. Maddulety; Suneel Sharma; K. Prasanna Venkatesh; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610 KB)

Abstract

Advances in information technology and communications with related computational power are providing a wide spectrum of systems forming the basis of smart home technologies. The appliances with the help of Internet of things (IoT) are used to support the health, safety, and independence of people in smart homes. This research examines the various factors which influence consumers purchase intention of smart appliances. A structural equation was formed using ADANCO modeling tool with the results gained from the consumer questionnaire designed to test the independent variables. Using this, hypotheses are defined and tested. Responses were received from a sample of 302 respondents geographically covering Asia Pacific, America, Australia and Europe. The research shows that all five factors have an impact on the purchase intention with interoperability having the strongest influence followed by privacy & control, technology, awareness and social factor. Therefore, the study implies that smart appliance manufacturers should focus more on the first two factors that are interoperability and privacy & control when communicating with customers which in turn would help them to decide on a purchase.
SWOT Analysis of Special Economic Zone Singh Sarbjit
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.368 KB)

Abstract

For the rapid development of the economy and equal distribution of the development, Indian government has created special economic zones. These economic zones will act as a catalyst for the overall development of the region. Depending upon the resources and location each economic zone has been provided with the project. For the development of the region, it is must to know the strengths and weaknesses of the region. This study utilizes SWOT analysis to determine various internal and external factors which will impact Nagpur to be developed as the cargo hub for India. Thus provide a list of priorities for the organization and also help them to develop a strategic plan, keeping the external and internal factors in mind.

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