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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 287 Documents
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After-Tax Discounting: A Research Edge Hongtao Guo
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.799 KB) | DOI: 10.31966/jabminternational.v27i1.565

Abstract

This research note addresses after-tax discounting for pricing assets. Specifically, it analyzes the appropriate way to discount after-tax payoffs from assets that trade in capital markets in which both taxable and tax-free investors can buy and sell both taxable and tax-free instruments. The effect of the tax status of the investor and the tax status of the financing tool that an investor uses on price of an asset are discussed. Secondly, it derives the proper after-tax discount rate to use in the risk neutral valuation method for pricing assets that have state-contingent payments, typically structured in a lease based transaction. Dynamic state-contingent payoffs and cash flow processes are developed. Pre-tax discounted price, after-tax discounted payoffs are considered, then after-tax discount rate is derived. Included in this analysis of state-contingent discounting is the effect of depreciation expense, the only expense associated with the use of the asset, on after-tax discount rates.
IMPACT OF TOTAL ASSET TURNOVER RATIOS ON EQUITY RETURNS: DYNAMIC PANEL DATA ANALYSES Patin, Jeanne-Claire; Rahman, Matiur; Mustafa, Muhammad
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.302 KB) | DOI: 10.31966/jabminternational.v27i1.559

Abstract

This paper is an empirical exploration of the impact of total asset turnover ratios on stock returns of 1961 US public firms in different types of industries from 2001 to 2015. Stock prices are significantly influenced by operating performance of a company in efficiently utilizing its assets. For that matter, operating efficiency (as measured by total asset turnover ratio) plays a role in portfolio investment decisions. Pedroni?s heterogeneous panel co-integration procedures, associated bivariate error-correction model (ECM), dynamic ordinary least squares (DOLS) and generalized method of moments (GMM) are applied. Both stock returns and total asset turnover ratios in levels are nonstationary with I (1) behavior. Subsequently, both variables are found cointegrated. The panel ECM estimates suggest convergence of variables toward long-run equilibrium at moderate pace with short-run interactive positive feedback effects. Again, both DOLS and GMM estimates reveal short-run contemporaneous positive effects of total asset turnover ratios on stock returns in levels. In view of the findings of this study, firms should strive to improve operating efficiency, among others, to enhance competitiveness and thereby to boost their stock prices for rewarding shareholders. 
RULES-BASED ACCOUNTING STANDARDS AND SEC ENFORCEMENT Baranek, Devon
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.799 KB) | DOI: 10.31966/jabminternational.v27i1.566

Abstract

This archival study investigates the association between rules-based violations and the likelihood of SEC enforcement.  I utilize two samples of firms subject to SEC investigations: 1) firms with investigations that end in an enforcement action and 2) firms with investigations that are dropped, and examine the impact of rules-based accounting violations on enforcement.  Each enforcement action in the sample specifically cites the GAAP standard violated, and the degree to which the standards contain rules-based characteristics is quantified.  The violations are classified as either rules-based or principles-based and a multivariate analysis is performed.  The ?roadmap? theory suggests that firms who commit rules-based violations are more likely to be subject to SEC enforcement, while the ?roadblock? theory predicts the opposite effect.    Overall, the results suggest the SEC is less likely to litigate cases that involve rules-based accounting violations, or more likely to drop/dismiss investigations centered on rules-based violations, consistent with the ?roadblock? theory.  No evidence is found of a relation between rules-based accounting violations and the dollar magnitude of penalties assessed.  These results are relevant for financial statement preparers, auditors, and regulators. 
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.
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
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 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
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

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