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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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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
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.
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.
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.
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
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
Life Insurance Companies: Determinants of Cost Efficiency and Profitability Joseph Kwadwo Tuffour; Kenneth Ofori-Boateng; Williams Ohemeng; Jane Kabukuor Akuaku
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.501

Abstract

One of the most important aspects of measuring a firm’s performance is its efficiency, through which the firm is expected to envisage effective cost reductions, thereby enhancing profitability. However, most studies conducted to explore the determinants of insurance companies’ performance has concentrated on the accounts earnings information and its components which are known to explain a small proportion of a firm’s performance. Also, studies on insurance either lump all the insurance companies together or pay more attention to non-life insurance, making it difficult to evaluate the fast growing life insurance industry in Ghana. Therefore, this study examines the efficiency of life insurance companies in Ghana utilising data from twelve life insurance companies for a period of 2013-2017. The efficiency scores were calculated using Efficiency Measurement System software. The fixed effect panel regression results show that, the significant determinants of both cost and profit functions are: price of labour, commission, gross premium and net investment income. It was also revealed that, on the average, the life insurance companies were about 71.2% cost efficient and 41.7% profit efficient. Further analysis reveals that, both profit and cost efficiency changes have statistically significant positive effect on firms’ Return on Asset. Policy-makers should institute policies that encourage these companies to operate efficiently in order to make effective capital allocation decisions to avoid collapse.

Page 17 of 29 | Total Record : 287

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