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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 452 Documents
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A Decision Support System (DSS) for Fraud Detection Using Genetic Support Vector Machine (GSVM) Chinedu Egbunike; Chidiebele Onyali; Kenebechukwu Okafor
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p289-302.2026

Abstract

Purpose: This study developed a Decision Support System (DSS) for fraud prediction using a Genetic Support Vector Machine (GSVM), a hybrid model that employs a Genetic Algorithm (GA) to optimize Support Vector Machine (SVM) hyperparameters (C and γ) on financial ratios extracted from MachameRatios®. Research Methodology: A quantitative ex post facto design using data from 75 purposively sampled quoted manufacturing firms across six sectors over an 11-year panel (2011–2021) was assessed. Class imbalances were handled via Synthetic Minority Oversampling Technique (SMOTE), data were labelled via a performance-based threshold, and the hybrid framework was benchmarked against Decision Tree, Bayesian Networks, and Naïve Bayes classifiers. Results: The GSVM with an Radial Basis Function (RBF) kernel achieved an optimal 10-fold cross-validation accuracy of 87.91%, 89.4% sensitivity, and an Area Under the Receiver Operating Characteristic Curve (AUC-ROC) of 0.92, significantly outperforming the standard baseline models. Conclusions: The study concludes that the wrapper-based GSVM provides a highly accurate and parsimonious nonparametric pipeline for financial screening, establishing a mathematically robust foundation for automating corporate surveillance in regional markets. Limitations: This study relied solely on the financial ratio architectures of the sampled manufacturing firms. Contributions: The system addresses data imbalance via SMOTE and demonstrates that GA-optimized feature selection outperforms other methods.
A Longitudinal Analysis of Environmental and Social Disclosure Trends: Evidence from Textile Companies in Bangladesh Nazma Akter; Md. Saheb Ali Mondal; Rabaya Bosri; Md. Akther Hossain; Md. Aiyub Uddin
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p273-287.2026

Abstract

Purpose: This study examines the longitudinal evolution of environmental and social disclosure practices among listed textile companies in Bangladesh and assesses whether these disclosures exhibit a systematic upward trend in response to increasing regulatory and societal pressure. Research Methodology: A GRI-based content analysis examined annual reports of 45 listed textile companies, producing 405 firm-year observations. One-way ANOVA with linear trend contrasts assessed temporal changes and disclosure consistency. Results: The findings showed a significant positive trend in environmental and social disclosure. The absence of linear deviations suggests a gradual institutionalization process rather than abrupt changes. Social disclosures consistently exceeded environmental disclosures, with both improving notably after 2019. Conclusions: Environmental and social information disclosures in the Bangladeshi textile sector have improved steadily over time, reflecting a structured process of institutional diffusion and increasing integration of environmental and social reporting into corporate communication. Limitations: The study is limited to the listed textile companies in Bangladesh and depends exclusively on annual reports, which may not fully capture sustainability information disclosed through other communication channels. Contributions: This study provides one of the most comprehensive longitudinal analyses of sustainability disclosure in an emerging economy and offers valuable insights for regulators, policymakers, and managers seeking to strengthen sustainability reporting frameworks.

Page 46 of 46 | Total Record : 452

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