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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
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
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Articles 5 Documents
Search results for , issue "Vol 26 No 01 (2019): April" : 5 Documents clear
Capital Structure, Ownership Structure and Corporate Governance of SMEs in Ghana Ibrahim Anyass Ahmed
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.827 KB) | DOI: 10.31966/jabminternational.v26i01.397

Abstract

The purpose of this paper is to investigate the relationship between three variables; capital structure, ownership structure and corporate governance. Although these issues have been largely researched, less attention has been focused on small and medium enterprises (SMEs). At the time of this study, evidence was not found for a study analyzing all three variables in relation to SMEs, within the context of a developing country. This current study examines the link between capital structure, ownership structure, and corporate governance. Using an appropriate regression model, the study assesses how governance mechanisms and ownership decisions affect the choice of financing SMEs. The results show a positive relationship for all corporate governance variables except for board size. Ownership structure is found to be positive and significantly related to capital structure. The signs indicated by control variables are those which are in consonance with conventional capital structure literature. Generally, ownership and corporate governance are found to affect the financing mix of SMEs in Ghana.
The Tax Cuts and Jobs Act and the Middle Class Deborah Combs; Brian Nichols
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.247 KB) | DOI: 10.31966/jabminternational.v26i01.398

Abstract

This paper explores how the tax cuts and jobs act of 2017 impacts middle-class taxpayers by calculating the tax liability at different levels of income and deductions in 2017 versus 2018. The results confirm the statements supporting the positive effect of the tax change for the middle class. The tax cut and jobs act eliminates personal exemptions, changes the standard deductions at various incomes and family sizes, and lowers marginal tax rates. After providing details of the act, this research examines the definition of the U.S. middle class by using prior research from the Pew Research Center, the United States Census Bureau, and the federal reserve to determine which income levels are attributable to the middle class. Then the tax liability for these income classes is calculated for single and married filing jointly taxpayers in both 2017 and 2018 to determine if the tax cuts and jobs act reduces the tax liability for the middle class. The results show that in almost all scenarios the tax liability in 2018 will be lower than in 2017, regardless of whether standard or itemized deductions are taken. The marriage penalty is no longer applicable, and the new tax act provides a substantial benefit to large families
The Locus of Innovation: A Literature Review Yongliang Stanley Han
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.773 KB) | DOI: 10.31966/jabminternational.v26i01.399

Abstract

The most commonly asked question in the research of innovation is: what type of firms can innovate more productively, startups or established firms? A related question is: does the nature of innovation affect the comparative advantages of startups versus established firms? This paper reviews the literature on the locus of innovation from multiple perspectives, including explanations based on organizational capabilities, incentives and agency costs, transaction cost economics, and property rights theory. It seeks to provide an integrative view of the comparative advantages of startups versus established firms when handling innovation. Prior research on the locus of innovation has significant implications not only for the theory of innovation, but also for the theory of the firm. Most notably, integration is primarily motivated by coordination benefits and improved incentives for investment in non-human assets (Williamson, 1985; Grossman & Hart, 1986; and Hart & Moore, 1990). However, integration suffers from weaker incentives to invest in human assets (Holmstrom, 1989).
Comparative Analysis on Corporate Disclosure Practices of Listed Companies in ASEAN-5 after the Adoption of the Renewal Regional Disclosure Standards Nunthapin Chantachaimongkol; Shuwen Chen
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1609.861 KB) | DOI: 10.31966/jabminternational.v26i01.396

Abstract

This study aims to assess and compare the extent of corporate disclosure of the countries that have already implemented the renewal ASEAN disclosure standards with the countries that have not implemented yet. The empirical result indicates that overall picture of corporate disclosure in the ASEAN is in a good progression, with an increasing trend. Then, an independent t-test analysis addresses that the renewal ASEAN disclosure standards could have an effect on the level of corporate disclosure, especially in terms of non-financial and strategic information. But, it has no impacts on financial information. Therefore, it can be concluded that the regional disclosure standards might be one of the supportive factors for enforcing businesses to disclose more corporate information to the public. With this finding, it could alert regional regulators by providing the weaknesses of the current activities related to economic integration and guiding the direction for further development.
Confidence Crisis in the Application of Cloud Computing in the Industrial Companies in Jordan a Field Study Al-Zoubi, Abdullah Mohammed; Al-Masaiid, Ibtissam
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.579 KB) | DOI: 10.31966/jabminternational.v26i01.395

Abstract

The current study aimed at determining the extent to which the industrial companies in Jordan have a confidence crisis in applying cloud computing. This crisis is divided into three different categories: a confidence crisis in programs and operations, a confidence crisis in service providers and a confidence crisis in the security and protection offered by service providers. In order to achieve the purpose of the research, a questionnaire was designed covering the three areas of confidence crisis. (120) questionnaires were distributed on a stratified random sample of (81) industrial companies in Al Hassan industrial estate in Irbid; (104) valid questionnaires were retrieved. The results of the study show that there is indeed a confidence crisis in the application of cloud computing in the Jordanian industrial companies within the three aforementioned domains. The researchers recommend that the service providers should educate on the cloud computing mechanisms and how the systems, applications and stored data are protected, so as to avoid such a confidence crisis in the industrial companies.

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