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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 10 Documents
 1 
Search results for , issue "Vol 29 No 2 (2022): October" : 10 Documents clear
DEVELOPING AN IMPROVED MEASURE OF EARNINGS MANAGEMENT Yao Tian
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.777

Abstract

Over the last 30 years, researchers have developed different approaches to measure earnings management. This study builds on prior research and combines the total accrual approach and the earnings distribution after management approach to develop a more accurate measure of earnings management. Empirical results show that this refined measure developed in this study is able to more precisely identify firms that manipulated earnings (manipulators) and firms that did not manipulate earnings (non-manipulators). This contributes to the earnings management literature a more accurate measure of earnings management to meet or beat a specific earnings benchmark. The results of this paper has practical implications. In particular, practitioners (financial analysts and investors) can use the new measure developed in this study to more accurately detect firms' earnings management activities. This enables practitioners to better interpret firms' financial statements and earnings news.
The The impact of board independence on earnings management Manish Bansal
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.586

Abstract

The study aims at investigating the association between family firms and earnings management through an advanced panel data regression model-Hybrid model that control for unobserved cross-sectional heterogeneity across firms and time, while estimating the coefficient of dichotomous variable - family firms. Further, the statutory backup of board independence in India provides unique setting to investigate the moderating role of board independence on the association between family firms and earnings management. Based on a sample of 2074 Bombay Stock Exchange (BSE) listed firms, spanning over 13 years from 2005 to 2017, the empirical results show that family firms are less likely to be engaged in earnings management in comparison to their non-family counterparts. Besides, results show that that board independence has constraining (liberating) effect on earnings management practices of non-family (family) firms, implying that a common board independence regulation does not strengthen the mechanism of internal corporate governance for all categories of firms. Hence, separate statutory provisions should be made for family and non-family firms to curb this corporate misfeasance. These results are robust to the alternative specification of earnings management.
Systemic Risk Contribution and Bank’s Competitiveness buddi wibowo
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.590

Abstract

There are two competing views about bank’s competitiveness and its systemic risk contribution: competition-stability and competition-fragility. Previous research shows mixed results. To test empirically the relationship, this research proposes a quadratic functional form that may reconciliate these two opposite views. Using Marginal Expected Shortfall as individual bank’s systemic risk contribution measurement and Lerner Index as individual bank’s competitiveness, this research find that the relationship resembles U-shape. In the first phase, competition creates prudent banking operation and low systemic risk contribution. But when competition become excessive, competition drive dominant bank to be a systematically important financial institution which may cause a serious systemic defaults and threat financial system stability.
Do CEOs influence CFOs’ equity incentives to manage earnings? Ruonan Liu
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.588

Abstract

This study examines whether CEOs’ incremental equity incentives relative to CFOs (i.e., the gap between CEO equity incentives and CFO equity incentives) and CEO power constrain or exacerbate CFOs' equity incentives to manage earnings. In most companies, CEOs own more equity than CFOs and may pressure CFOs to engage in earnings management. I find no evidence that CEO incremental equity incentives or CEO power affect the association between CFOs’ equity incentives and earnings management. In addition, I find that CFOs’ equity incentives mitigate real earnings management activities, which can help align the interests of CFOs with shareholders.
For the Money or the Thrill of the Game: The Financial Performance of National Basketball Association Arena Sponsors Brian Nichols; Joey Smith
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.1056

Abstract

Companies that sponsor NBA arenas spend millions of dollars each year for the naming rights. To our knowledge, no studies have examined the financial performance of the sponsoring companies over the course of the sponsorship. Managers appear to believe that such expenditures generate net financial benefits for their companies; however, measuring such returns can be elusive. We examine the impact of sponsorship on sales growth and stock price returns before, during, and (if applicable) after the sponsorship of the sponsoring companies. We then explore if the following factors moderate or enhance the sponsorship results – the NBA team’s on-court performance during the regular season, the performance during the playoffs, and whether the sponsor’s corporate headquarters are co-located with the arena. We find evidence of negative sales growth associated with sponsorships, but if the NBA team makes the playoffs, that performance positively correlates with the sponsoring company’s stock price return.
THE EFFECT OF STRATEGIC RELATIONSHIP ON BUSINESS VALUE handry sudiartha athar
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.580

Abstract

The purpose of this study was to determine the effect of strategic relationships on business value in the dry tobacco leaf industry in West Nusa Tenggara, Indonesia. This study takes an economic approach, especially management sciences with a focus on strategic management. This research is descriptive and verification. Data collection techniques used were questionnaires and observations. The results showed that strategic relationships have a positive and significant effect on business value. This means that the better the application of strategic relationships, the better the business value of the dry tobacco leaf industry in West Nusa Tenggara, Indonesia.
CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE Siwi Ratna; Yupono Bagyo; Nunung Suzana Widiyanti; Sunarto Sunarto; Sonhaji Sonhaji
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.868

Abstract

This study aims to determine the effect of Credo Organizational Culture and Organizational Commitment on Intention to Leave with Job Satisfaction as a Mediation Variable at PT. Johnson & Johnson Indonesia, Medical Division.This type of research is survey research using a quantitative approach. The study population was the employees of PT. Johnson & Johnson Indonesia, especially in the Medical Division, which amounted to 70 employees, while the total sample was 60 respondents who were taken using the Slovin's equation. Data collection was carried out by means of a questionnaire. The data analysis technique used is Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software.The results in this study indicate that: 1) Credo Organizational Culture has a positive and significant effect on Job Satisfaction. 2) Organizational Commitment has a positive and significant effect on Job Satisfaction, 3) Job Satisfaction has a negative and un significant effect on Intention to Leave (4) Credo Organizational Culture has a negative and significant effect on Intention to Leave (5) Organizational Commitment has a positive and significant effect on Intention to Leave. The results also show that organizational commitment is a variable that has a dominant effect on intention to leave. The findings of this study suggest that employees' high levels of commitment influence their desire to leave.
Supervisory Styles, Stress, and Decision Making: An Application of Prospect Theory James Montgomery
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.614

Abstract

Abstract The purpose of our paper was to investigate the influence of supervisory styles on the manager's perceived stress and decision making. Supervisory styles are a combination of the leadership dimensions, consideration and initiation structure behaviors, and performance measurements, objective and subjective. We used a within-subjects experimental structure to determine the relative effects of perceived stress while making a decision under each supervisory style as well as relative risk-taking under each supervisory style. We found that managers whose supervisors use considerate leadership styles make riskier decisions than managers whose supervisors use initiates structure leadership styles. Furthermore, managers whose organizations use objective performance measures will report more stress than managers whose organizations use subjective measures. The initiates structure with objective performance measures supervisory style induced more perceived stress and resulted in lower risk-taking by the subjects than the other supervisory style combinations. Our research provides evidence that combinations of team-level leadership and organization level performance measures combine to produce unintended outcomes from the firm's managers.
The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies Audeh Ahmad Bani Ahmad
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.1061

Abstract

the primary aim of this study is to examine the mediating effect of corporate governance on the relationship between accounting information system (AIS) and risk management. The population of the study comprised of the entire Jordanian Industrial Shareholding Companies numbering 54. The study objectives were achieved by developing a questionnaire and distributing copies to the employees of the companies accounting departments. Data gathered was analyzed using SPSS 25.0 tool to test the relationships between AIS, corporate governance and risk management. Based on the findings, corporate governance fully mediated the relationship between AIS and risk management in the context of the Jordanian Industrial Shareholding Companies.
Corporate Diversification and CEO Compensation: Evidence from the Moderating Effect of Firm Size Hwei C Wang; chih c fang; Yung-I Lou; Randall Zhaohui Xu; Ya Ying Chou Yeh
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.854

Abstract

This study explores whether firm size moderates the relationship between corporate diversification and CEO compensation. A sample of 2,448 CEO compensations across 1,622 firms from 1997 to 2002 was used to test several hypotheses. Corporate diversification was divided into two categories (international diversification and industry diversification) and firm size was defined using total assets. This study uses firm size as the moderator to test whether firm size influences the relationship between international diversification and CEO compensation. This study found new evidence that firm size moderate the relationship between both international diversification and industrial diversification and CEO total compensation. The result shows that firm size significantly and positively influences the relationship between International diversification and CEO compensation. Furthermore, the finding also shows that firm size significantly and negatively influences the relationship between industrial diversification and CEO compensation.

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