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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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Budget Deficit, National Debt, and Government Spending: Is Now the Right Time to Cut Deficit and Reduce National Debt? Sara Aliabadi; Alireza Dorestani; Aijana Abdyldaeva
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

The current economic downturn has raised the question of whether the national debt is too large to continue spending or whether it is impossible to stimulate the economy without increasing national debt. The paper tempts to provide arguments for and against budget deficit and investigates the effects of freezing government spending on unemployment and Consumer Price Index (CPI). In this study we posit that the direction of association between government spending and unemployment rate and government spending and CPI are not theoretically determinable. Therefore, in this study we examine the above associations. Government budget deficit and national debt has an important effect on current and future generations. Our results show that opposing factors cancel out each other and there is no significant association between government spending and unemployment rate and government spending and CPI. We show and conclude that the current state of the economy calls for immediately cutting the government spending to reduce budget deficit and national debt.
Stock Price Reactions Around Cum-Dividend Date in Indonesia Stock Exchange Eka Lavista; Elok Sri Utami
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

Purpose – This study is trying to examine whether there is significant stock prices and volume of shares traded on the cum-dividend date, the last day where shareholders will still be entitled to receive dividends. Design/methodology/approach – This study employs an event study methodology to test the hypotheses. The population of this study are all companies paying dividends continuously from 2014 to 2016 at Indonesia stock exchange. The sample consists of 118 companies. Abnormal returns are measured by deducting real return over expected return. The expected return is derived using the single index model. Findings – Employing the event study methodology, the study finds that there is positive significant abnormal returns on the cum-dividend date. There is also significant difference of abnormal returns and trading volume activity between cum-dividend date and after cum-dividend date. Research limitations/implications – This study does not examine the behavior of stock prices with-in industry in the manufacturing sector. As there are three different industries in the manufacturing sector, one industry may have unique characteristic or extreme behavior compared to the others. In addition, this study uses the Single Index Model in estimating expected return. The model is selected mainly due to simplicity reason. Practical implications – The findings reported in this study could benefit investors in understanding the behavior of stock prices around cum-dividend date and this could be used as an investment strategy. Investors may obtain significant positive abnormal returns by using the cum-dividend date event. Originality/value – There are many theories on dividend proposed by scholars. One of the theory suggests that dividend can be used as a signal about the quality of the firm. If the extent of dividend matters, the investor could use the dividend as their signal for investment in the capital market. This study could be the first in Indonesia setting that examines the price movement around cum-dividend date
Corporate Governance and Forensic Accountant: an Exploratory Study Madan Lal Bhasin
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

An increasing number of researchers are finding that poor corporate governance (CG) is a leading factor in poor performance, manipulated financial reports, and unhappy stakeholders. The recent accounting scandals (Enron, WorldCom, Madoff, Satyam, etc.) have induced a crisis of confidence in financial reporting practice and effectiveness of CG mechanisms. Corporations and regulatory bodies are, therefore, trying to analyze and correct any existing defects in their reporting system. In the current reporting environment, forensic accountants (FA's) are in great demand for their niche accounting, auditing, legal, and investigative skills. Influenced by business, government, regulatory authorities and the courts, there is evidence that a higher level of expertise is now required to analyze present-day complicated financial transactions and events. As a result, forensic accounting has been thrown in the forefront of the crusade against financial deception and accounting scandals. This paper investigates through a survey study, which was conducted in the National Capital Region of India during 2011-12, if there are differences in the views of the relevant skills of FA's among accounting practitioners, academics, and users of forensic accounting services. In all, nine questions were asked to 40 practitioners, 80 academics and 80 users of forensic accounting services that pertain to solicit their views of what skills are deemed inherently important to FA's? At present, some Universities in India are considering adding forensic accounting course to their curriculum. The results of the present study may provide some guidance to educators for the development of forensic accounting curriculum by identifying the pertinent skills to accompany a program of study.
Individualism versus Collectivism Orientation as Moderator between Co-Workers’ Social Support and Work to Family Enrichment Kumar, Aneel; Channa, Khalil Ahmed; Maharvi, Muhammad Waqas
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.898 KB) | DOI: 10.31966/jabminternational.v25i2.352

Abstract

The purpose of this study was to test the effect of co-workers’ support on work to family enrichment and the moderating role of individualism/collectivism orientation in the relationship between social support and work to family enrichment. There were 243 respondents of banking sector on which the analysis was based. Primary data were collected through the five point Likert type of survey questionnaire. The findings of this study showed co-workers’ support as the potential antecedent of work to family enrichment. The workplace resource of co-workers’ support engendered the positive experiences of work to family enrichment in the employees. Further, individualism/collectivism orientation was found as the significant moderator in the relationship between co-workers’ support and work to family enrichment. The relationship was stronger for employees high on individualistic/collectivist orientation, as compared to those who were low on such orientation. These results validate the prevalence of collectivist cultural context in this part of world.
Role of Ready-Made Garment Sector in Economic Development of Bangladesh Uddin, Mohammad Nazim
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 21 No 2 (2014): October
Publisher : JABM

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Abstract

The ready-made garment sector has become an important issue in Bangladesh Economy. The main purpose of the study is to examine the contribution of RMG sector for the development of Bangladesh Economy. The study has used primary and secondary data. In order to collect primary data two sets of questionnaires are developed, which are prepared in the light of the objectives of the study. The secondary data are collected only relevant to the share of GDP, total export value, balance of trade, and employment generation etc. for measuring the economic development of Bangladesh during the period of 2003- 2013. The main reason to consider the certain period is the availability of data. This study revealed that the ready-made garment sector has made substantial contribution for the development of Bangladesh Economy. The result of the study also indicates that the ready-made garment sector in the country has brought the largest part of export earnings that minimize the trade deficit. But it has some realistic problems that retard the growth of ready-made sector. The study seems to carry an enormous academic value since a few studies have been undertaken in this area. It may be helpful to the ready-made garment entrepreneurs, BGMEA, Academic researchers and national policy makers who have been making endeavour to the development of RMG sector as well as Bangladesh Economy as a whole.
Technological Innovations, Activity Based Costing and Satisfaction Askarany, Davood; Smith, Malcolm; Yazdifar, Hasan
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 14 No 1 (2007): October
Publisher : JABM

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Abstract

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines & Langfield-Smith, 2003; Beng, Schoch, & Yap, 1994; Bork & Morgan, 1993; Cavalluzzo & Ittner, 2003; Cooper & Kaplan, 1991;Gosselin, 1997; Hartnett & Lowry, 1994; Kaplan, 1984, 1994; Maiga & Jacobs, 2003; Lefebvre & Lefebvre, 1993). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In response to this issue and to overcome the shortcomings of traditional management accounting techniques, activity based-costing (ABC) was introduced in 1980s. However, despite the claimed benefits of ABC, the level of implementation of ABC is still lower than those of traditional management accounting techniques. Shedding light on this debate, current study first examines the level of association between technological changes in manufacturing practices and the level of implementation of ABC to see whether (or not) implementation of technological changes may lead to the implementation of ABC. Then it tests the level of association between the implementation of ABC and the level of satisfaction of ABCs users to see whether (or not) the adopters of ABC are more satisfied than non-adopters. The findings indicate that the diffusion of ABC is associated with the implementation of technological changes in manufacturing practices. However, the results provide no evidence to support that ABC adopters are more satisfied than non-adopters.
Creative Accounting Leading to Financial Scams-Evidences from India and USA Khatri, Dhanesh Kumar
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

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Abstract

Creative accounting is practically using the flexibility provided within the accountingprinciples or accounting standards to manage recognition, measurement and presentation of different accounting figures to serve the purpose of those who prepare the accounts rather than those who are likely to use the accounts. Application of creative accounting sk_il.ls beyond a certain limit leads to Financial scam.In the recent past just before Satyam scam was unearthed Satyanfs employee rollrevealed that around 50,000 people were employed in Satyam and US GAAP statement of Satyarn as on 31*‘ March, 2008 disclosed a bank deposit of Rs. 3,400 crores. It raises an eyebrow on the role of statutory auditor Price Waterhouse Corporation {PVC-’C). What as an auditor they were doing? Why didn’t they verify the balance with the banker? Accounting scandal of Enron was revealed in October 2001 leading tothe bankruptcy of Enron Corporation and dissolution of one of the auditors of Enronnamely Arther Andersen. Story of Enron scam is not only the biggest scam in the corporate. world of USA but also a biggest question mark on the accounting and auditing regulation in the country like America.Despite of the facts that both of these companies were considered to be good atcorporate governance still their owners i.e. promoters/dnectors self-centered greed led to financial scam. This shows that good governance is only an ornament to cover the ugly face of dirty financial statements.
Inflation and Fair Market Value: An Empirical Analysis of Sales Transactions of U.S. Closely-Held Companies Merrill, Gregory B.; Galbraith, Craig S.; Stiles, Curt H.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 1 (2011): April
Publisher : JABM

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Abstract

In this paper we examine the relationship between inflation regimes, inflation volatility and the valuation of closely-held firms. Using sales transaction data we found that the relationship between valuation and inflation for closely-held firms appears similar to that found in prior research from publicly traded firms. Using four different measures of valuation, there appears to be a bimodal relationship where very low inflation and very high inflation is associated with lower valuations, while a sweet spot' between two percent and four percent inflation is associated with the highest valuations. Valuations also appear negatively correlated with inflation volatility.
The relationship between corporate takeovers and share prices for the target firms: Evidence for the indian stock market Sehgal, Sanjay; Singh, Ashwani; Choudhary, Nitin
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 12 No 2 (2005): October
Publisher : JABM

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Abstract

The study examines the relationship between corporate takeovers and share prices for the Indian market using data for 31 target firms. We report significant extra normal profits for the pre-event period; this suggests that there are leakages in information which investors can exploit to make extra normal profits. On post-event basis, corporate takeovers seem to be good news for investors only if the object of offer is Change in Management. On the contrary, Change in Control and Substantial Acquisition cases seem to result in losses. There is no wealth creation of takeover targets classified on Consolidation of Holdings on ex-post basis. The study has important implications for investors and market regulators. It contributes towards the market efficiency literature for the Indian market
Factors Affecting Farmers' Decision in Using Pesticides: A Case of Chili-Based Agribusiness in Central Java, Indonesia Mariyono, Joko
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 20 No 1 (2013): April
Publisher : JABM

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Abstract

Chili-base agribusiness is profit-promising in Indonesia, but it risky, and so farmers apply pesticides on chili field to deal with the risk. There is a wide variation on level of pesticide use across farmers and across the locations within the province. This paper analyzes factors that determine level of pesticide use in chili farming in Central Java, Indonesia. Using a theory of subjective economic threshold (ET), the factors affecting pesticides use decision of farmers were examined. Data for this study were compiled from a survey conducted in Central Java in 2008, which involved 160 chili growing farm households from three districts. Tobit regression model was used. The results show that factors leading to higher doses of application of pesticides were market price of chili, number of insect pests on the field as observed by farmers, non-hybrid variety of chili, and more frequency of spray in a season, cocktail method of pesticide spray, and production location. On the other hand, factors that reduce use of pesticides were increase in prices of pesticides, higher level of farmers' education and long years of farming experience, more number of diseases observed by farmers, and large acreage cultivated to chili.

Page 4 of 29 | Total Record : 287

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