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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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Corporate parenting and corporate entrepreneurship in media company Ningky Sasanti Munir
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.425

Abstract

Purpose; The study aimed to understand how the multi-business company creates value through a combined effort of Corporate Parenting (CP) and Corporate Entrepreneurship (CE). The parenting-fit matrix was used to describe CP, while CE four model was used to describe CE. Research methodology: This study is qualitative applied research using a case study approach conducted on a multi-business media company. Data was obtained primarily through interviews with senior executives representing the holding company and 18 subsidiaries. Questionnaires were also distributed to executives to develop a parenting-fit matrix and CE model. Results: This study shows that the 18 subsidiaries of the multi-business company fall under four different cells. The CE model applied at the parent company level is the enabler. Limitations: The limitation of this study mainly lies in the measurement method's reliability for corporate parenting and corporate entrepreneurship. Contribution: This study shows that, apart from the parent company, the development of new businesses can also be carried out by the subsidiary companies using the CE producer model.
Price analysis between commodity groups of inflation in Banten province from 2008 to 2018 Deswita Herlina; Amalia Romadhona
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.447

Abstract

Purpose: This study aimed to see how each commodity group's movement pattern that forms inflation between one commodity group and another, and to see any major linkages between groups of inflation-forming commodities in Banten Province. Research methodology: The research is undergone by using the Vector Auto Regressive (VAR) model approach through testing of Impulse Response Function (IRF) and Variance Decomposition (VD). Results: The results show that the inflation rate in the goods/services commodity groups in Banten Province have a dynamic relationship between one another. The group itself dominates inflationary movements in all commodity groups. Monthly time series data is used for 2008-2018 time spans. Limitation: The linkages presented as the results are performed in commodity groups; thus, further research would inform more about inter-linkage between commodities. Contribution: The insight of knowing the pattern is beneficial for implication policy in regional inflation targeting especially in Banten Province. Keywords: Inflation, IRF, VAR, VD
Demographic differences in sources of stress in higher educational institutions in Ghana Ernest Owusu; Chief Bright Akomeah; Francis Duah
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.476

Abstract

Purpose: The current research aimed to investigate demographic differences in job stress prevalence and job stress causes among the staff of universities. Research methodology: The study is based on a descriptive, quantitative, and cross-sectional research design. A sample of 100 respondents, from Sunyani Technical University, were sampled using the convenience sample method. Data were collected in a survey using a questionnaire which was designed by the researchers and administered to the respondents at their workplaces. The collected data were analyzed using descriptive statistics, regression analysis, and One-Way Analysis of Variance. Results were presented in Tables. Results: The findings indicate that significant demographic differences exist in job stress prevalence and job stress causes. The management of universities should take into account the current findings of the research in dealing with job stress. Appropriate policies are recommended to be put in place to deal with stress related to the job to improve staff output, so as not to have a deleterious effect on staff professional work and personal welfare. Limitations: Some respondents felt reluctant to take part in the survey. The causal conclusions cannot be made based on the current findings since a causal investigation was not the focus of the study, and hence was not done. Some respondents also did not answer all the questions asked. Contributions: The paper contributes to the literature in the area of job stress sources and the role demographic factors in job stress causes in higher institutions. The work is the first of its kinds in the study institution on the role of culture and belief on job stress.
Locus of control and technostress in Nigeria commercial banks: The nexus Dibua Emmanuel Chijioke; Chitom Racheal John-Akamelu; Nwanmuoh Emmanuel Ejiofor
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.477

Abstract

Purpose: This study aimed to ascertain the connection between LOC and Technostress in selected commercial banks in Nigeria. Research methodology: Survey research design was employed in this study. The study population was 400 while the sample size was 191 employees of the selected banks, arrived at through the usage of Taro Yamane formula. The instrument for data collection was a Likert Structured Questionnaire that was put through validity and reliability test. The data were analyzed with Pearson's correlation analysis, while the hypothesis was tested at 0.05 level of significance. Result: There is a significant nexus between external LOC and techno-invasion in the Banks selected (r = .942, p-value < 0.05). The increase in technological deployment and the seeming lack of control by employees lead to techno-invasion and, by extension, technostress. Limitations: The generalizability of the study was limited by not collecting data from a cross-section of respondents from the entire country. Contribution: This is a novel study in the area of LOC and technostress in Nigeria.
How discounts impact IPOs valuation performance and underpricing? A confrontation between warranted and unwarranted discounts Douaa Tizniti; Mohammed Rachid Aasri
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.510

Abstract

Purpose: We investigated the different impacts warranted and unwarranted discounts have on IPOs valuation performance and underpricing. Research methodology: We used multivariate ordinary least squares regression analysis to examine discounts’ determinants, and their impacts on valuation errors and underpricing. We also used bias and accuracy errors to examine valuation performance. Results: We find both final offer price accuracy errors and underpricing negatively related to warranted discounts and positively related to unwarranted discounts. Additionally, warranted discounts are positively related to fair value estimate bias errors, contrarily to unwarranted discounts. Limitations: The relatively small sample size represents our study’s main limitation. Contribution: Unwarranted discounts allow assessing by issuers' underpricing level and underwriters’ sub-optimal efforts and investors' positive returns. Whereas warranted discounts allow issuers to avoid overpricing IPOs and communicate their intrinsic value, investors assess their negative returns, and underwriters reveal their superior qualitative valuation. Regulators can increase after-market efficiency and protect investors by implementing unwarranted discounts’ constraints and warranted discounts’ thresholds.
The influence of leverage, sales growth, and dividend policy on company value Ratu Liviani; Yoga Tantular Rachman
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.189

Abstract

Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.
Economic efficiency and risk of cassava farming in Lampung province Zulkarnain Zulkarnain; Wan Abbas Zakaria; Dwi Haryono; Ktut Murniati
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.433

Abstract

Purpose: This study aimed to analyze the effect of the use of production factors on cassava production, to analyze cassava income, to analyze the level of economic efficiency in the use of cassava production factors, and to analyze the risk of cassava farming in Lampung Province. Research methodology: The population consisted of 473 farmers from TerusanNunyai, Central Lampung regency. Interviews, observation, documentation, and questionnaires were all used to collect data. Results: The performance of cassava farming which is measured based on the income analysis, the average income value is Rp. 7.351.369,66 with an R/C ratio of 1,46. Then, production factors for NPK-Phonska, TSP/SP-36, KCL, manure, labor, pesticide, and land are not economically efficient in cassava farming, while seed production factors are not economically efficient yet. Income and production in cassava farming have a high risk. Limitations: There is unavoidable transaction cost; therefore, it is necessary to involve transaction costs to get the maximum profit to reach economic efficiency. Contribution: The contribution of this research is to provide input for cassava farmers to get maximum income by avoiding the slightest possible risk.
The financial impacts of board mechanisms on performance: The case of listed Moroccan banks Issam El Idrissi; Youssef Alami
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.536

Abstract

Purpose: The present study examines the impact of corporate governance mechanisms on listed Moroccan banks' financial performance. Research methodology: This study investigates the relationship between listed banks' governance mechanisms and financial performance in the CSE for six years between 2014-2019. This study employs three performance measures, return on assets, return on equity, and Tobin's Q, to determine bank performance. This research uses the GMM EGLS approach to analyze data. In the first phase of this empirical research, we did use OLS, Fixed Effects, and Radom Effects regressions to show their inefficiency. Results: Our results portray that most board mechanisms have a negative impact on financial performance. In comparison, the audit committee and nomination & remuneration committee have a positive effect on financial performance. Limitations: Many qualitative and quantitative factors could influence financial performance and not only the used variables in this paper. Contribution: This research shows that the dynamic connection between corporate governance and financial performance is robust in the Moroccan banking context. Also, our study has important implications for establishing good corporate governance practices in emerging economies.
Revisiting nation branding: An infrastructure financing perspective in Zimbabwe Farai Chigora; Tonderai Kapesa; Paul Svongoro
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.611

Abstract

Purpose: This study aimed to reconfigure nation branding theories and concepts through infrastructure financing intervention. Research methodology: Data were collected using a QUAL to QUAN sequential mixed methods. Results: Qualitative research informed that the infrastructure that is required for nation branding to be road networks; airports; Information Communication Technologies (ICTs); reliable power supply; industrial facilities; tourism facilities; healthcare facilities; educational facilities; educational facilities; and residential accommodation. These were then classified into two, namely, economic and social infrastructure. Results from quantitative research showed that there is a positive relationship between nation branding and infrastructure financing. Also, it showed that road infrastructure and airports were the most related to nation branding with public-private partnerships and bilateral/multilateral loans to finance their development, respectively. Limitations: As a result of the COVID-19, the research did not manage to have some focus groups for a depth understanding and comprehensive response of the participants. Contribution: The results will help the Zimbabwean government consider developing the road networks and airports to enhance the nation’s brand.
Leadership styles and employees' performance: A case of family-owned manufacturing company, Cape Coast Godson Kwame Amegayibor
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.624

Abstract

Purpose: This study aimed to explore the association between leadership styles and employee performance in a family-owned manufacturing business. Research methodology: For data translation and analysis, the study used a quantitative approach and a correlational design, a census technique of sampling 400 employees, an interview schedule, multiple linear regression, and the Statistical Package for Social Sciences (SPSS) 16.0 Versions. Results: Results revealed that autocratic, charismatic, and paternalistic leadership styles influence employees' performance. The result also revealed that autocratic, charismatic, and visionary leadership styles influence error reduction. Again the result shows that paternalistic and visionary leadership styles influence employees' quality of work. Limitations: The study's main weakness is that it only looked at nine specific leadership styles and their effects on employee performance. Contribution: Given this, managers should consider using leadership styles with stronger predictions in a given situation to drive employees' performance, reduce employees' errors in work and enhance employees' quality of work.

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