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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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The comparative analysis of FMCG enterprises' vision, mission, and core values focusing on strategic human resources Samia Shanjabin; Amanta Hasnat Oyshi
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.v3i2.695

Abstract

Purpose: This study focused on a comparative analysis of the FMCG enterprises' vision, mission, and core values focusing on strategic human resources. Research methodology: This study is qualitative, and altogether twenty-three FMCG company's websites have been used for analyzing the company's mission, vision, and core values. Results: Among the twenty-three companies, only seven (Bombay Sweets and Co. Ltd., Arla, Akij Group, Ispahani Foods Limited, Golden Harvest Agro Industries Limited, Walton Group, and City Group) have no focus on strategic human resources in their mission, vision and core values. Sixteen companies have a concern about strategic human resources in vision, mission, and core values. Limitations: This study only includes results from the FMCG of Bangladesh rather than including other industries like telecommunication, MNCs, and other areas. Again, this study is limited by including only a few FMCGs. Contribution: This study results contribute to strategic human focus in the vision, mission, and core values of FMCG enterprises of Bangladesh through a comparative analysis also emphasizes strategic human focus in the employees' development.
The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio Widya Shabrina; Niki Hadian
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.221

Abstract

Purpose: This study aimed to determine whether the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio of mining companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Research Methodology: The research method used in this study was an explanatory method. The sampling technique used in this study was non-probability sampling with a purposive sampling technique so that the total sample size was 34 mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research was panel data regression analysis using Eviews 9. Results: The results showed that the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio. In addition, the research results also showed that the magnitude of the influence of the current ratio, debt to equity ratio, and return on assets in contributing to the dividend payout ratio was 51.5%. Limitations: The study was limited to only a few factors, namely the current ratio, debt to equity ratio, and return on assets to the dividend payout ratio. Contribution: This research is expected to be of benefit to the company in determining the policy of dividend distribution from several financial performance factors including current ratio, debt to equity ratio, and return on assets.
The effects of corporate governance mechanisms on earnings management: Empirical evidence from Moroccan listed firms Yousra El Mokrani; Youssef Alami
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.538

Abstract

Purpose: The purpose of the study is to systematically review and examine the effectiveness of corporate governance mechanisms in restraining earnings management among the listed firms of the Casablanca Stock Exchange. Research methodology: In this study, we used the modified Jones model to calculate discretionary accruals. Our sample comprises 27 firms covering the period from 2016 to 2018, analyzed by the EGLS estimator. Results: Our empirical results show that gender diversity, board size, and audit committee independence reduce the managers' discretion. Simultaneously, we found a significantly positive association between earning management and different corporate governance characteristics such as CEO duality, institutional investor ownership, and family ownership. We do not find any evidence that audit committee size, ownership concentration, and managerial ownership significantly influence discretionary accruals. Limitations: This study's main limitation is that we did not address the direction of discretionary accruals, which does not allow us to detect the motivational aspects behind earnings management. Contribution: The results of this study will help Moroccan authorities in their formulation of an appropriate regulatory framework because very few studies have been conducted in this area in the case of the Moroccan listed companies, especially with a large set of governance variables as our empirical model.
Reinventing employee morale during Covid Pandemic: Study of psychological contract and job satisfaction of healthcare professionals Fazeelath Tabasum; Nitu Ghosh
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.596

Abstract

Purpose: The purpose of the study is to comprehend and appraise the impact of employee morale during the COVID pandemic on psychological contract and job satisfaction of healthcare professionals in Indian private Hospitals. Research methodology: The study adopted an empirical analysis. A structured questionnaire was adopted based on the Scale for assessing psychological contract by Rousseau (2000) for collecting primary data through a survey from doctors and nurses in selected private hospitals. Results: The results suggest that managing the healthcare system by focusing on the insight of employee psychological contract and job satisfaction can improve employee morale during crisis conditions like the COVID-19 pandemic among the doctors and nurses in the healthcare sector. Limitations: Due to COVID 19 pandemic, it was difficult to get responses from healthcare professionals. Contribution: This paper aims to support the healthcare sector by recommending the building of employee morale and fulfilling the psychological contract to achieve job satisfaction of healthcare professionals in the healthcare sector.
Study of machine learning algorithms for potential stock trading strategy frameworks Aakash Agarwal
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.604

Abstract

Purpose: This paper discusses major stock market trends and provides information on stock market forecasting. Stock market forecasting is essentially an attempt to forecast the future value of the stock market. Doing this manually can be a strenuous task, and thus we need some software and algorithms to make our task easier. This paper also lists a few of those algorithms, formulas, and calculations associated with them. These algorithms and models primarily revolve around the concept of Machine Learning (ML) and Deep Learning. Research Methodology: This study is based on descriptive, quantitative, and cross-sectional research design. We used a multivariate algorithm model and indicators to examine stocks for investing or trading and their efficiency. It concludes with the recommendations for enhancing trading strategies using machine learning algorithms. Results: This study suggests that after comparing and combining the various algorithms using experimental analysis, the random forest algorithm is the most suitable algorithm for forecasting a stock's market prices based on various data points from historical data. Limitations: The applicability of the study was only hampered by unforeseeable tragic events such as economic crisis, market collapse, etc Contribution: Successful stock prediction will be a substantial benefit for stock market institutions and provide real-world answers to the challenges that stock investors face. As a result, gaining significant knowledge on the subject is quite beneficial for us.
Ownership structure and firm performance: Evidence manufacturing companies listed in Dhaka Stock Exchange S. M. Khaled Hossain; Md. Imtiaz Sultan; Md. Mekail Ahmed
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.621

Abstract

Purpose: This study aims at examining the relationship between ownership structure and firm performance about manufacturing companies listed in Dhaka Stock Exchange (DSE). Research Methodology: The analysis empirically uses dynamic panel data from 15 pharmaceutical and chemical companies enlisted in Dhaka Stock Exchange (DSE). The study period was 2011-2020. The study used panel data regression analysis. Results: The study confirms that sampled companies' financial performance represented by ROA and ROE is significantly influenced by institutional ownership, ownership concentration, and foreign ownership whereas, negatively influenced by managerial ownership and insider ownership. The study didn't find any noteworthy association between block holders' ownership with firms' performance. Contribution: This study keeps a significant role in understanding the ownership structures’ influence on firms’ performance. More specifically the policymakers may consider the study for implementing the relevant issues. Limitations: The study's results were restricted to 15 Bangladeshi pharmaceutical and chemical companies enlisted in DSE and could not be applied to other companies doing business in Bangladesh.
The impacts of Triple-A supply chain on supply chain performance in Ethiopian textile share company Endris Ali
International Journal of Financial, Accounting, and Management Vol. 3 No. 3 (2021): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i3.633

Abstract

Purpose: This work aimed to investigate the impact of triple-A supply chain (SC) on SC performance in Bahir Dar & Kombolcha textile Share Company, Ethiopia. Research Methodology: The study used survey questionnaires as a data collection instrument. Statistical package for social science to purify measurement items & Partial least square structural equation model used to test whether SC agility, SC adaptability, and SC alignment have individual or joint effects on SC performance. Results: The finding indicates that SC adaptability, SC alignment, and SC agility have a significant effect on SC performance. The result also indicates that the joint triple-A SC had a strong impact on SC performance. Limitations: The study focused on two Ethiopian textile share companies and it does not include other companies in the country. Contribution: This study allows us to understand the joint triple-A SC, SC agility, adaptability, and SC alignment-SC performance relationships at a dimensional level and helps to develop a comprehensive research model.
The influence of Debt Equity Ratio (DER), Earning Per Share (EPS), and Price Earning Ratio (PER) on stock price Yustika Rahmawati; H. Niki Hadian
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.225

Abstract

Purpose: This study aims to determine how the debt-to-equity ratio, earnings per share, price earning ratio, and stock prices are described in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Also, to determine the effect of partially and simultaneously debt to equity ratio, earnings per share, and price earning ratio on stock prices in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Research Methodology: The research method used in this study is an explanatory method. The research method used in this research is explanatory. The sampling technique used in this study is non-probability sampling with a purposive sampling method so that the sample size is 34 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research is panel data regression analysis using Eviews 9. Results: The results showed that the debt to equity ratio, earnings per share, and price earning ratio affected stock prices. Also, the research results show that the magnitude of the influence of the debt to equity ratio, earnings per share, and price earning ratio in contributing to the effect of stock prices is 98.7%. Limitations: The research is limited to just a few factors, namely debt to equity ratio, earnings per share, and price-earnings ratio to stock prices. Besides, this research is only limited to companies in the consumer goods industry that are listed on the Indonesia Stock Exchange for the period 2016-2018. Contribution: This research is expected to provide benefits for companies in increasing the company's share price in the capital market from several financial performance factors including debt to equity ratio, earnings per share, and price earning ratio.
Some comments on total factor productivity and its growth in India Partha Partim Dube
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.704

Abstract

Purpose: This paper considers the prospects for constructing a model of Total Factor Productivity (HenceTFP) of investment, technological progress and growth of the technological share in TFP. Research Methodology: This paper tries to understand the driving factors of TFP by establishing the relations between the factors. Results: Models consider emphasizing investment, technological progress and its impact on TFP and also on relation of investment with TFP and growth of technological share in TFP through the experience process. The claims in models provide a relation between investment and TFP; a relation between technological efficiency and technological progress is formed and their effect on TFP is also established. Limitations: The limitations of the study are that we have considered selected parameters of TFP only. To study TFP completely a fuller model is needed where all the parameters would be considered. Contribution: This study will help to understand TFP and its internal dynamics. A quotient between technological progress and investment is constructed that hampers the growth of technological progress. This gives a caution to the financial institutions about the enhancement of the quotient.
Choice of location for Foreign Direct Investment by multinational corporations: Do tax burden matter? Evelyn Bassey; Blessing Ndidiamaka Amobi; Anthony Nwabuisi Okorie
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.733

Abstract

Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continent. The study employed a panel data set of 48 SSA countries covering a period of 2009 to 2018. Research methodology: In other to account for the endogeneity problems associated with most financial data, we employed a dynamic panel two-step-system-GMM. Results: The result indicates that tax burden is a negative determinant of the inflow of FDI. In other words, multinational corporations attach a significant premium to countries with low tax burdens than those with a high tax burden. Similarly, an increase in the mobility of labour is a negative determinant of the inflow of FDI into the continent. All the economic and financial freedom indices included in the model have a positive and significant influence on the inflow of FDI into the continent. A sustainable tax policy that will lessen the tax burden on foreign investors should be formulated to enhance the inflow of FDI into the continent. Limitations: This study employed Dynamic System GMM which can produce variant results depending on the choice of instrument. Contribution: This study provides insight on the role of fiscal policy particularly taxation in explaining the inflow of FDI. Policymakers, multinational corporations, and other players in the global FDI market will appreciate the influence that tax exerts on FDI inflow.

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