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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 8 Documents
 1 
Search results for , issue "Vol 27 No 2 (2020): October" : 8 Documents clear
The Effect of the Tax Cuts and Jobs Act on the Choice between Traditional and Roth IRAs Brian Nichols; Chioma Nwogu
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.698

Abstract

This paper analyzes the impact of the tax cuts and jobs act on the income taxeffectiveness of the Roth IRA versus the traditional IRA for investors who maximizetheir contributions prior to retirement. Since the tax cuts and jobs act reduced marginalincome tax rates, the tax benefits gained from a traditional IRA decrease compared toa Roth IRA. Based on set investment parameters, an investor makes monthly paymentsto the IRAs for a specific period and the tax savings obtained from the traditional IRAare reinvested into a separate taxable account. The after-tax accumulation of wealth ineach account is calculated to determine which IRA produces the largest available aftertax withdrawals after retirement. A break-even analysis is also constructed to determinethe marginal income tax rate and investment return that makes an investor indifferentbetween the two IRAs. The results illustrate that the decision to invest in a traditionalIRA versus a Roth IRA depends on both the rates of return and whether the marginalincome tax rate is the same or different during the contribution and withdrawal periods.
Corporate Diversification and CEO Compensation: Evidence from the Moderating Effect of Firm Performance Hwei Cheng Wang; Ya Ying Chou Yeh; Michael D. Slaubaugh; Chih Chi Fang
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.699

Abstract

This study explores whether firm performance moderates the relationshipbetween corporate diversification and CEO compensation. A sample of 2,448 CEOcompensations across 1,622 firms from 1997 to 2002 was used to test several hypotheses.Corporate diversification was divided into two categories (international and industry) andfirm performance was defined using both market-based and accounting-based measures.For the relationship between international diversification and CEO compensation, ourresults indicate that both market-based and accounting-based firm performance had asignificant negative effect on that relationship. Furthermore, accounting-based firmperformance was a better predictor of international diversification and CEOcompensation than market-based firm performance. For the relationship betweenindustry diversification and CEO compensation, however, our results show that onlymarket-based firm performance had a significant negative influence whereas accountingbased firm performance did not have any significant influence.
The Effect of Celebrity Endorsement on Brand Image in Determining Purchase Intention Adiba, Soraya Tsamara; Suroso, Agus; Afif, Nur Choirul
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.700

Abstract

Smartphone becomes a standard platform for people to communicate with others.Nowadays, almost everyone has a smartphone because of its dependable functions.Therefore, the smartphone business is presently highly competitive, especially inIndonesia. One of the top smartphone brands in Indonesia is Oppo. To compete withother smartphone brands, Oppo uses celebrity endorsement as its marketing strategy.Oppo hires one of the eminent endorsers. This research purposes to investigate the effectof celebrity endorsement on brand image in determining purchase intention, using thecase of Oppo smartphone in Indonesia. This research uses a convenience samplingmethod utilizing 177 respondents who use Oppo smartphones and know Chelsea Islan.Data are analyzed using structural equational modeling (SEM) and AMOS statisticalsoftware. The results of hypothesis testing on this study shows that celebrity expertise,celebrity attractiveness, and celebrity trustworthiness have a positive effect on brandimage. On the other hand, celebrity match-up has a negative effect on brand image.Finally, brand image has a positive effect on purchase intention
CPA Experience Requirements and Service Quality: Experience from the US Jack Armitage; Shane Moriarity
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.701

Abstract

This study examines the requirement of obtaining prior practical experience toobtain a license to provide professional assurance services. Disciplinary sanctionsimposed by the American institute of certified public accountants (AICPA) is used tocompare differing state experience requirements required for licensing. The study usesthe per capita number of sanctions for substandard professional service as a proxy forthe quality of professional service being provided in each state. The results revealedconsistent associations between the length of minimum state experience requirementsfor licensure and the proxy. While the results suggest that experience provides societywith a benefit, the results do not quantify it and the justification for adopting a specificexperience requirement still requires a judgmental assessment of the trade-off betweenthe costs that the requirement imposes and the benefits it will bestow
The Effect of Manufacturing Technology Type on Cost Structure: Evidence from Egypt Mohamed E. Abulezz; Ramy G. Sherief
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.696

Abstract

We investigate the effect of manufacturing technology type on cost structure in Egypt. We argue that firms adopting advanced manufacturing technology are associated with less rigid and more flexible cost structures. A sample of 40 Egyptian manufacturing firms listed on EGX over a 6-year period (2011-2016), producing 240 company-year observations is tested. Overall, evidence supports the view that firms with advanced manufacturing technologies have more flexible cost structure. The result is robust to alternative specifications by replacing cost of goods sold (COGS) by operating expenses and introducing firm size as a control variable. Our finding continues to hold after robustness tests. Our finding is expected to fill up a gap in the extant literature in two ways. First, this study provides evidence on the effect of manufacturing technology type on cost structure in a developing country (i.e., Egypt). Second, unlike the extant literature, which predominately uses case study and refer to anecdotal evidence, the presumed relation between the manufacturing technology type and the cost structure is systematically examined in a cross-sectional design. Thus, the research findings may be more generalizable.
The Impact of Contingency Factors on the Sophistication of Costing Systems: Evidence from Tunisia Hanen Moalla; Achref Mezouel
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.702

Abstract

This research investigates the impact of contingency factors on the sophisticationof costing systems in Tunisia. Sophistication is analyzed by using the following criteria:ABC systems, full costing systems, the number of cost pools in the first stage of allocationand the number of cost drivers in the second stage of allocation. Data were collected through a questionnaire next to 68 companies having a costingsystem. Findings show that contingency factors affect the sophistication of costingsystems and that company’s strategy and product diversity are the most important factors.These two contingency factors are related to different dimensions of the sophistication.Moreover, big-sized companies and manufacturing companies are more likely to adoptABC. In addition, the importance of cost information positively affects the use a fullcosting system and companies with high percentages of indirect costs have a greaternumber of cost pools. This piece of research is one of the rare studies dealing with the characteristics ofcosting systems. Previous research dealt basically with ABC and are mainly conducted indeveloped countries. This study adds to knowledge since it is conducted in a developingcountry and investigates the sophistication of costing systems.
Geographical Diversification Effects on Banks’ Performance: Evidence from Islamic Banks of some Selected Countries Faten Zoghlami
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.697

Abstract

This paper investigates the impact of geographic diversification onthe performance of Islamic banks. Using an unbalanced panel dataset of 54 Islamic banksimplemented in the GCC and Southeast Asia regions, during the 2004-2016 period,the core question is to analyze the effect of both diversification intra and beyond homecountries on Islamic banks credit risk, stability, and profitability. This research assertsthat geographical diversification within the home country seems to enhance Islamic bankstability, profitability but does not improve loan quality. More pronounced results arereported when banks expand intra and beyond the home country frontier. These findingsare consistent with the view that geographic expansion helps to strengthen stabilitythrough diversification of the specific region risk, but the related loan growth makes itmore difficult to assess and monitor credit risk. These findings have strategic implicationsfor bank managers, regulators, and supervisors about the consequences of Islamic bankgeographic expansion.
Corporate Social Responsibility, Corporate Life Cycle, and Dividend Policy Eman Abdel-Wanis
Journal of Accounting, Business and Management (JABM) Vol 27 No 2 (2020): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i2.703

Abstract

The aim of this paper is to investigate the impact of corporate social responsibility(CSR) on dividend policy through corporate life cycle (CLC) as a mediator using pathanalysis for 308 firms-observation for 80 non-financial firms during the period from 2014to 2017 using smart PLS (partial least square). This paper explores the impact of the socialresponsibility on the dividends policy and explores the role of each life cycle in this effecton dividends. The results show that firms in their growth stage are positively associatedwith CSR, while firms in stage of decline are less likely to invest in CSR. High CSR firmsmay use dividend policy to reduce the agency problems related to overinvestment in CSR.Results refer to corporate life cycle isn't influenced by dividends. The results show thatcorporate life cycles play an important role in enhance the relationship CSR and dividendpolicy especially in the growth stage in in the Egyptian business environment

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