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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 410 Documents
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Debt Financing and Firm Valuation of Quoted Non-Financial Firms in Nigeria Stock Exchange Patricia Oranefo; Chinedu Egbunike
International Journal of Financial, Accounting, and Management Vol. 4 No. 2 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i2.1064

Abstract

Purpose: This study examined the effect of debt financing on the firm valuation of quoted non-financial firms on the Nigerian Stock Exchange (NSE). The study specifically evaluated the effect of short-term debt to equity, long-term debt to equity, and total debt to assets on Tobin’s Q for the period 2011 to 2019. Methodology: The study adopts the ex post facto research design. The sampling technique utilized in the study was non-probability sampling. The final sample comprised seventy-five firms quoted non-financial firms on the Nigerian Stock Exchange (NSE). The secondary data obtained from MachameRATIOS®were analyzed using panel regression techniques. Unlike prior studies, the study also employs the Arellano Bond Dynamic Panel-data Estimation Model for robustness analysis. Results: There is a negative effect of short-term debt to equity on Tobin’s Q. The effect of long-term debt to equity and total debt to assets was positive and significant. Limitations: The main limitation is the unbalanced nature of some sectors due to data unavailability. Contribution: The study contributes to the literature in the context of developing countries, on the effect of long-term debt on firm valuation; consistent with the trade-off theory of the cost of long-term debt financing as an alternative to internal funding.
Microfinance services and the growth of women entrepreneurial businesses in North Central Nigeria Amechi Fabian Anoke
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1106

Abstract

Purpose: This study examined the effect of microfinance services on the growth of Women's entrepreneurial businesses in North-central Nigeria. Research methodology: A survey research design with a population of 7061 women entrepreneurs in North-central, Nigeria and a sample size of 379 was used in the study. The effect between the variables was determined through correlation and multiple regression analysis. Results: The findings revealed that microfinance lending; saving and training services have positive and weighty effects on the growth of women entrepreneurial businesses in Nigeria’s North-central while microfinance management consultancy services recorded an inverse and insignificant impact on the women entrepreneurial businesses' growth in the zone. Limitations: This study is limited to only entrepreneurial women in Nigeria’s North-central with lending services, training services, saving services, and consultancy services as proxies for MFIs services; there are other services provided by MFIs like insurance that are not covered by this study. Contribution: This study incorporated management consultancy services as one of the variables which have hitherto been neglected or ignored in the models that are to explain the microfinance services in Nigeria.
Does Innovation Play a Role in the Relationship Between Corporate Social and Financial Performance? A Systematic Literature Review Fadwa El FALLAHI; Abdelmajid Ibenrissoul; Adil EL AMRI
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1146

Abstract

Purpose: This research aims to provide a comprehensive knowledge map of the intellectual structure of the field of study on the role of innovation in shaping the social and financial performance link. Research methodology: Systematic literature review using the SALSA (Search, Appraisal, Synthesis, and Analysis) Method based on a 10-year data set (2012-2021) from the “Google Scholar” database. Results: The findings point to the existence of a positive influence of innovation in linking Corporate Social Performance to firm Financial Performance and reveal the existence of five themes in the research, specifically complementarity between Corporate Social Responsibility and innovation, the special case of small and medium-sized enterprises, and the context of emerging countries. Also, we highlight a lack of research in this field and the theoretical, design, and methodological limitations of previous studies. Limitations: The primary limitation of this study is the small number of studies that address the research question addressed by this systematic literature review, which was generated by the research protocol. Contribution: The study suggests avenues for future research to address the previous shortcomings. Particularly, identifying the condition effects through which innovation may affect the studied relationship.
EU Non-Financial Reporting Research Albertina Monteiro; Catarina Cepêda; Amélia Silva
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1179

Abstract

Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility.
The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality Yuda Muhamad Rizkia Rosadi; Irene Sukma Lestari Barus
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.346

Abstract

Purpose: This study aims to determine the effect of time budget pressure and auditor’s competency on audit quality. Research Methodology: The sample used in this study were auditors who work at the Public Accounting Firm in Bandung, Indonesia, and 48 auditors were asked to be respondents. The primary data was obtained by distributing questionnaires. This study uses a non-probability sampling method with a purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Results: Based on the research results, it can be concluded that the variable time budget pressure and auditor’s competence partially have a positive and significant effect on audit quality. Limitations: The limitation of this study is the variables studied consisted of only 2 (two) variables, namely time budget pressure and auditor competence. The questionnaire is distributed only to auditors who work at the Public Accounting Firm in Bandung, Indonesia. Contribution: Author, Auditor, Public Accounting Firm in Bandung City
Market Orientation Model in Indonesia Special Autonomy Regional Government Ahmad Hudalil
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1241

Abstract

Purpose: This study aimed to inspect the effect of information technology infrastructure on market orientation. It also intended to examine the impact of market orientation on organizational achievement in Special Autonomy Regional Government. Research methodology: The study adopted a quantitative research design and obtained samples using cluster and stratified random sampling. The samples were determined on the Gross Regional Domestic Product (GRDP) size of Indonesia's five Special Autonomy Regional Governments. Questionnaire items were distributed to the targeted sample from two clusters of Jakarta Special Capital Province and West Papua Province. The two provinces have the highest and lowest GRDP, respectively. Data were collected from 210 respondents comprising the deputy employers in the regional work units of West Papua Province and Jakarta Special Capital. The data were analyzed using Structural equation modeling (SEM) partial least square (PLS) with LISREL 8.80. Results: The results showed that information technology infrastructure affects market orientation, which mediates the impact of organizational performance of Indonesia's Special Autonomy Regional Government.
The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Mutiara Lusiana Annisa; Chomsah Novianti Pratiwi
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
Gearing ratio and operating cash flow performance of quoted manufacturing firms in Nigeria Patricia Chinyere Oranefo; Chinedu Francis Egbunike
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1090

Abstract

Purpose: The study examines the effect of gearing ratios on the operating cash flow performance of 36 manufacturing firms listed on the Nigeria Stock Exchange from 2011 to 2018 financial years. The study evaluated the effect of capital gearing, income and the operating gearing ratios on the operating cash flow of quoted manufacturing firms. Research methodology: The study adopts an ex post facto research design utilizing a final sample of thirty-six (36) purposively selected manufacturing firms quoted on the Nigerian Stock Exchange (NSE). The study utilized financial statement data compiled by MachameRATIOS®. The data were analyzed using multiple regression techniques. Results: There is a negative effect of capital and income gearing ratio on operating cash flows with the former not significant, and a positive non-significant effect of operating gearing ratio on operating cash flow. Limitations: The focus on consumer and industrial goods firms limits the generalizability of the study findings to other sectors of the economy. The study did not test for Granger causality. Contribution: The study contributes to the literature in the context of developing countries, on the importance of monitoring the different gearing ratios, more especially the income gearing ratio to ensure positive cash flow. The findings also confirm that managers from emerging economies can alter business risk to sustain favorable performance. The study has implications for investors assessing investment decisions on the need to be wary of the different market and financial risk profiles computed from the various measures in making informed investment decisions.
Management control systems and business performance: Evidence from Sri Lankan apparel industry Vipuli Maheshika Weerathunga; S M Chaturika Seneviratne
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1167

Abstract

Purpose: The objective of this study is to explore the types and nature of management control practices and how they influence the business performance of two large apparel manufacturing companies in Sri Lanka. Research methodology: The research uses in-depth multiple case-study approaches based on a Sri Lankan apparel manufacturing company. Data is collected using interviews, participant observations, and documentary evidence. To achieve the objectives, thematic analysis is used as the analysis tool. Results: The findings of the study revealed that the existence of tight, strong, impactful, and effective MCSs (Management Control Systems) leads to both high sales volume and also elevates the annual growth of sales of two main apparel companies in Sri Lanka. Moreover, it is found that the effective placement and use of MCSs have a considerable influence on the profitability of the case companies. Limitations: The main limitation of this study is that it only focuses on two apparel exporting companies in the Sri Lankan apparel industry. Further, this research is a case study-based qualitative research where the inherent shortcomings of any such research are unavoidable where the personal traits of individuals as they place more significance on personal beliefs, opinions, and judgments than the results. Similarly, there is no articulated way to analyze qualitative data in an arithmetical manner. Contribution: This study contributes to the management discipline in the apparel industry in Sri Lanka and steers the Sri Lankan economy in a positive direction, as the research keeps an eye on the apparel industry at large.
How business digitalization can effect the entrepreneurial growth B Lena Nuryanti; Ajeng Putri Hanifah; Asep Indra Cahyadi
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1256

Abstract

Purpose: This study aims to determine the effect of business digitalization on entrepreneurial growth conditions for young entrepreneurs in the city of Bandung. Research methodology: This quantitative research uses the explanatory survey method with data collected from 31 young entrepreneurs who were members of HIPMI PT through observations, interviews, and questionnaires. The data collected were processed using the Statistical Product for Service Solution (SPSS) 24.0 for Windows. Results: The result showed that the condition of business digitalization and entrepreneurial growth at HIPMI PT in Bandung City is at a fairly good level, with the condition of respondents in implementing business digitalization improved to improve the entrepreneurial growth conditions. Limitations: This research was conducted with a small scope of research objects due to the author's limitations. Therefore, future research needs to update business digitalization and entrepreneurial growth theory. This is in addition to other dimensions that affect entrepreneurial growth but have not been proven properly in this research. Contribution: This research positively affects the condition of HIMPI PT in Bandung City related to business digitalization and entrepreneurial growth. Novelty: Factors influencing entrepreneurial growth mostly come from variables outside the study.

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