D: Accounting & Auditing (69)
GJMBR: D
Classification of Socially-Oriented Business Entities Costs
Published In: GJMBR Part: D: Accounting & Auditing Volume: 17 Issue: 1
The article examines the nature and content (components) of the of socially-oriented activities costs of economic entities. The definition of the "socially-oriented activities costs†is provided." The structure and classification of socially-oriented activities costs is developed, which is necessary for the improvement of the internal controls in the economic activity of th...
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Authors Kostiantyn Galak, Olga RomashkoRead Journal Click Here
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Page No. 45 to 50
The Association between Board Size, Independence and Firm Performance: Evidence from Saudi Arabia
Published In: GJMBR Part: D: Accounting & Auditing Volume: 17 Issue: 1
This study examines the association between board size, independence and firm performance in Saudi nonfinancial listed firms. The sample consists of 329 firms during the period 2013 to 2015. Both between- and within-firms variation analysis are used to test the hypotheses. The study finds that neither board independence nor board size is linked to firm performance, but some evidence (fro...
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Authors Mohammed AlshetwiRead Journal Click Here
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Page No. 17 to 28
The Security Price Impact on Firms Utilizing Derivatives Across Industries
Published In: GJMBR Part: D: Accounting & Auditing Volume: 17 Issue: 1
The purpose of this study is to shed light on the link between the information content of accounting earnings on security returns in the presence of derivatives within firms. To accomplish this, a study sample was chosen from years 2011-2015 which included firms within eight separate industries. The sample was partitioned by firms which engage in derivatives and firms which do not. Resul...
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Authors Ronald StundaRead Journal Click Here
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Page No. 9 to 16
The Impact of Corporate Social Responsibility Practices on Financial Performance of Banking Sector in Ethiopia
Published In: GJMBR Part: D: Accounting & Auditing Volume: 17 Issue: 1
Abundant studies were undertaken throughout the world, mainly in the context of advanced economy, to investigate the correlation between corporate social responsibility (CSR) and corporate financial performance (CFP) though the studies came up with conflicting results. Some studies shows a positive relationship between corporate social responsibility practice and firm financial performan...
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Authors Dakito Alemu KestoRead Journal Click Here
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Page No. 29 to 44
Insights into the Accounting Conservatism Literature: A Selective Criteria Analyzing
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 2
This study attempts to present a literature review for accounting conservatism that is considered one as of the most ancient and debatable terms in accounting research. Based on several academic studies the theoretical background propose an examination for accounting conservatism which consists of definition, explanations for existence raisons of accounting conservatism and gives measure...
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Authors Ali Ahmadi, Abdelfettah BouriRead Journal Click Here
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Page No. 65 to 70
The Importance of CSR in Financial Reporting Standards
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 2
The purpose of this article is to review the recent trends related to corporate social responsibility (CSR) and financial reporting standards. The researcher presents four CSR background theories to evaluate the importance of sustainability in the financial reporting arena. The Big Four accounting firms are promoting the importance of adopting CSR in financial statements. Scholars and pr...
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Authors Edel LemusRead Journal Click Here
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Page No. 25 to 32
The Fluxional Relationship Between Internally Generated Revenue and Cost of Collection in Cross River State, Nigeria: Tax Education and Sensitization Measures
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 2
This study is about the determination of the fluxional relationship between Internally Generated Revenue and the cost of collection in Cross River State with a view to proffering cost minimization measures. The research is focused on the possibility of finding an optimum level of collection in an era when all tiers of government have been forced by circumstances of the dwindling fortunes...
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Authors Oti,Peter. A., Odigbo, Ben E., Odey, Ferdinand I.Read Journal Click Here
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Page No. 33 to 41
Empirical Analysis of the Nexus between Budget Implementation and Economic Development in Nigeria
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 2
The study evaluated the effect of budget implementation on Nigeria’s economic growth. Gross Domestic Product (GDP) was used as the explained variable while Public Recurrent Expenditure (PRE), Public Capital expenditure, (PCE) and Public Debt Service (PDS) were used as the explanatory variables of the study. Data on these variables were sourced from the Central Bank of Ni...
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Authors Olaoye, Festus OladipupoRead Journal Click Here
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Page No. 9 to 24
Financial Analyst Accuracy: An Examination by Industry
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 2
Prior research into the accuracy of analyst forecasts has spanned several decades. Obrien (1990) conducted a comprehensive analysis of forecast accuracy among financial analysts in nine industries during the period 1975-1982. Sinha, Brown, and Das (1997) reexamined this issue of forecast accuracy among financial analysts during the period 1984-1990, consistent of the fourteen largest ind...
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Authors Ronald A. Stunda,Read Journal Click Here
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Page No. 1 to 7
Impact of Firms Performance on Stock Returns (Evidence from Listed Companies of FTSE-100 Index London, UK)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 1
The research is conducted to test the impact of firm performance on stock returns, evidence from the firms listed on FTSE-100 Index, London Stock Exchange over the period 2005 to 2014. In this study the researcher used has five independent variables and one dependent variable. Earnings per share, quick ratio, return on assets, return on equity, and net profit margin is used as independen...
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Authors Maryyam AnwaarRead Journal Click Here
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Page No. 43 to 51
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Impact of the Revised Malaysian Code on Corporate Governance on Audit...
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 1
Using a sample of 37 finance companies listed under the finance segment of Bursa Malaysia, we examined the impact of the revision to Malaysian code on corporate governance on audit committee attributes and firm performance. Our result suggests that audit committee attributes significantly improved after the Code was revised. In addition, the coefficient for audit committee and risk commi...
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Authors Basiru Salisu KallamuRead Journal Click Here
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Page No. 33 to 42
Financial Reporting Act (FRA), 2015: A Revolutionary Era for Ensuring Effective Capital Market and Economic Development in Bangladesh
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 1
Financial Reporting Act (FRA), 2015 is an excellent initiative for ensuring transparency and accountability in accounting and auditing profession in Bangladesh. Auditing is the key pillar of public confidence in corporate governance and reporting and the part of an integrated financial reporting supply chain that includes financial managers, directors, accountants and regulators domestic...
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Authors Md. Sahadat HossenRead Journal Click Here
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Page No. 13 to 20
Capital Base and Operational Efficiency in Nigerian Deposit Money Banks (Evidence from a Two-Way Fixed Effect Approach)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 16 Issue: 1
This paper evaluated the influence of capital base of banks on the level of operational efficiency of banks in Nigeria for the period 2004- 2013, with a view to providing information on financial ratio analysis as a measure of banks’ operational efficiency and how adequate is the capital adequacy of banks’ policy to significantly spur the level of their ...
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Authors Olarewaju, Odunayo MagretRead Journal Click Here
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Page No. 1 to 11
The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran’s Exchange Market
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 4
The present study deals with the evaluation of the relationship between auditing quality and the profitability in the companies accepted in Tehran’s securities exchange market. To determine the auditing quality there has been made use of two scales of auditor size (DeAngelo, L.E., 1981) and the auditor’s tenure period (Myers, J.N., Myers, L.A. & Omer, T....
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Authors Dr.tehrani,Gholamreza Rahimi, Samira Mohammad AminiRead Journal Click Here
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Page No. 25 to 42
