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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 28 No 1 (2021): April" : 8 Documents clear
An Investigation of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in Egypt: The Mediating Role of Information Asymmetry Nancy Mohamed; Ahmed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.827

Abstract

The aim of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) through information asymmetry (IA) as a mediator. The study involved the whole sectors in the listed companies on Egx100 excluding Financial sectors (banks and financial services) from 2013-2017 using smart PLS (Partial Least Square). CSR is measured using CSR index, while Share turnover ratio is used to measure IA. CFP is divided into three indicators: ROA, ROE and ROS. The Structural model assessment reveals that CSR has a positive and significant effect on CFP. This means that those listed companies engaged in CSR activities achieved better financial performance than non- CRS companies. The CSR proved to have a negative and significant effect on the IA. This shows that CSR activities lead to decreased IA. Finally, this research found that CSR activities will improve CFP through IA.
Towards Understanding the Effects of Web 2.0 at the Project Level Knowledge Management on Projects’ Success Nath, Anupam Kumar
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.822

Abstract

Web 2.0 is in use for knowledge management (KM) in organizations at different levels. In this research, we study the relationship between the use of Web 2.0 in knowledge management (KM) and its effect on the Project's success when Web 2.0 is in use for the project's KM. We also study the impact of project-level KM context variables on this relationship. Findings show that the uses do not have a decisively positive effect
The Impact of Regulatory Capital and Bank Characteristics on the Relationship between Bank Competition and Risk Taking in the Banking System Abdel-Wanis, Eman
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.828

Abstract

This paper explores the association between bank competition, regulatory capital, and bank risk taking in an Egyptian setting and to examine the interaction between bank competition and regulatory capital and their impact on bank risk taking in developing countries like Egypt and also investigate the effect of bank characteristics on the relationship between bank competition and bank risk taking through a sample of 27 Egyptian listed banks during the period 2012-2018 using OLS regression . Results indicated that there is a negative impact of bank competition on the bank risk taking and a positive effect of regulatory capital on bank risk taking in the Egyptian listed banks. Results show that increase regulatory play a vertical role in enhance association between competition and bank risk taking and also, there is a positive impact of bank characteristics like: bank size and divarication on bank risk taking in the Egyptian banks. Results refer to there is no effect of bank type, leverage and profitability to support the relationship between bank competition and risk taking
Sticky Costs and Expenses are not Alike: Mexican Reality Luis Felipe Llanos Reynoso; César Vela-Beltrán-del-Río; José Luis Martínez-Berrones
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.823

Abstract

The purpose of this paper is to further the discussion between the sticky costs and expenses effects. For this reason, it is important to highlight their differences; a cost represents an investment on an asset to be sold, while expenses are assets toconsume. Therefore, sticky costs and expenses must be measured and analyzed separately and differently. Business leaders must understand that costs and expenses will not mirror each other, nor will they mirror income changes. This is in addition to the stickiness effects that represent the management’s inability to effectively reduce the expenses, potentially endangering the firms’ financial health. Furthermore, stickiness rates are significantly more pronounced in income decrease years as compared to income increase years. This is especially risky for administrators during a financial crisis. It is important to note that correctly managing sticky costs and expenses is contingent on businesses remaining competitive. Our multivariable analysis, with a 17-year database, encompasses 60 issuers; it was used to analyze cost and expense stickiness within industrial and publicly traded corporations in Mexico. Understanding the coststickiness theory will enable corporations to adequately manage their operations
Firm Size, Firm Age, and Firm Profitability: Evidence from China Md. Jahidur Rahman; Liu Yilun
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.829

Abstract

This study aims to investigate the relationship among firm size, firm age, and firm profitability in China’s stock market. We use data from all the public firms in China’s stock market from 2008 to 2018 and adopt a fixed effects model to examine these relationships. We find a positive relationship between firm size and profitability and a negative relationship between firm age and profitability, which is consistent with existing studies conducted in other countries. The findings of our study can contribute to future research in China by offering a sound basis and appropriate reference point, given that no previous research has been conducted in China on this exact topic. This study also offers a comprehensive model for use in future studies.
Business Sustainability Through Environmental and Operational Management in Five Star Hotels in Amman, Jordan Haitham Abdelrazaq; Taghreed Aljaffal; Pheroza Daruwalla; Karina Wardle
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.824

Abstract

This paper aims to investigate sustainable environmental performance in five-star hotels in Amman, Jordan. The primary objective of the study is to determine the impact of business and operational practices of five-star hotels in Amman. The research focuses on five operational departments, including maintenance and security (MS), food and beverage (F&B), kitchens (K), purchasing (P), and housekeeping (H). This study adopted a qualitative method, using semi-structured interviews as the primary source for collecting extensive data. Moreover, the study employed quantitative instruments in data collection using a survey instrument and non-participatory observation as triangulation to the qualitative method. The study involved respondents from 13 fivestar hotels in Amman, Jordan. This paper examines the impact of operational business practices on environmental sustainability in five-star hotel properties in Amman. It suggests ways in which sustainable practices can contribute positively towards allowing hotels to achieve better performance towards the environment. The findings showed that all five-star hotels applied different sustainable practices in their daily operations to achieve sustainable environmental performance. Most of the respondents from the five operational departments acknowledged that suitable use of water and energy savings were the preferred choices that aided sustainability practices in the hotel properties
Impacts of Asset Utilization, Market Competition and Market Distance on Stock Returns Jeanne-Claire Patin; Matiur Rahman; Muhammad Mustafa
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.825

Abstract

To empirically study the effects of asset utilization, market competition and market distance on stock returns of 1961 US public firms of different industry categories over 2001-2015. The heterogeneous panel data set consists of 23,532 (N= 1961*T= 15) observations. Pedroni’s panel co-integration, panel vector errorcorrection model (PVECM), panel dynamic OLS (PDOLS), and panel generalized method of moments (PGMM) are implemented. Both asset utilization and market competition have short-run and long-run positive effects on stock returns. But the effects of market distance are negative. The evidence for convergence toward the long-run equilibrium is very weak. Firms should be strategic to improve asset utilization, be more competitive and expand market distance to maximize stockholders’ wealth.
Accounting Conservatism, Information Asymmetry and Cash Holdings Walid Shehata; Ahmed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.826

Abstract

This paper focuses on explore the association between accounting conservatism and cash holding through a mediating effect of information asymmetry (IA) for Egyptian firms listed in EGX 100 within the period between 2013 -2018 through 124 firms with 703 firm-observations. The results indicates that (1) conservatism doesn’t have an enormous effect on information asymmetry, (2) information asymmetry doesn’t have a serious effect on cash holding, (3) there’s not any mediation role of information asymmetry within the relationship between conservatism and cash, (4) conservatism effect a negatively on cash holding

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