D: Accounting & Auditing (69)
GJMBR: D
Strategies to Increase the Affordability of Publically Built Houses to Lower and Middle Income Households in Dessie Town, Ethiopia
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 4
The provision of affordable housing is a challenge in Ethiopia which is urbanizing fast. Hence, integrated housing development program is being undertaken on affording house to lower and middle income as one objective. This study, therefore, was conducted to forward strategies to increase affordability of publically built houses particularly Dessie town condominium houses to lower and mi...
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Authors Muleye Tarekegn DiresRead Journal Click Here
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Page No. 11 to 17
Does Analyst Coverage Affect Bias and Information Content of Management Forecasts and Are Results Comparable Across Industries?
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 4
This study provides empirical evidence regarding the bias of management forecasts and information content of management forecasts as analyst coverage increases both by firm and industry. Findings indicate that, on average, management forecasts in the sample exhibit downward bias in the forecast. This is a result that many prior researchers have found. However, when an industry analysis w...
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Authors Ronald A. StundaRead Journal Click Here
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Page No. 1 to 9
Lobbying in Accounting Standards Setting
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 3
The paper explores the effects of lobbying on accounting standards. The study investigates the determinants of lobbying and compares the lobbying activity with application to the FASB Statement of Financial Accounting Standards No. 158 and the IASB Statement of Intent issued in 1990. The research concludes that the major determinants of lobbying in the field of accounting standards are t...
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Authors Afzal AhmadRead Journal Click Here
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Page No. 33 to 36
Accounting and Fiscal Aspects Related to Certification Expenditure in Compliance with ISO
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 3
With the globalization phenomenon and with the accelerated pace of development of the modern economy from the last decades it becomes increasingly important not only the volume of the products and services from the world market, but a special focus is placed on the quality. To ensure comparability on the global economic space in 1947, ISO- (International Organization for Standardization)...
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Authors Nicolai JieriRead Journal Click Here
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Page No. 25 to 26
The Effects of Expected Stock Returns and Stock Prices Volatility on Corporate Operational Risk (Tehran Stock Exchange)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 3
The investors tend to investing in companies which have low risk and high expected efficiency and upstream shares price turbulence and in this regard the operational risk is a factor which results in the decrease of above criteria and confronts the company with the risk of bankruptcy, hence the investors have less motive for investing and the company has no choice but to use the financia...
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Authors Khalil Vaziri, Abbas AdhamRead Journal Click Here
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Page No. 27 to 32
Practices of Competitor Accounting and its Influence on the Competitive Advantages: An Empirical Study in Jordanian Manufacturing Companies
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 3
Th is study aims to investigate the usage of competitor accounting within the field of strategic management accounting (SMA) in the Jordanian manufacturing companies. It also aims to determine the extent to which competitor accounting influences competitive advantage of these companies. A survey on Jordanian manufacturing companies was conducted for data collection. A total of 88 questio...
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Authors Sliman Alsoboa, Mohammad M. AlalayaRead Journal Click Here
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Page No. 13 to 23
Contribution of Khat Kellas and the Impacts of its Closure to Ethiopian Economy (The Case of Hararghe Khat Kella)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 2
The researcher was intended to investigate the contribution of khat kellas and the impacts of its closure to Ethiopian economy the case of Hararghe khat kellas. Primary data has been collected through unstructured interview made to the employees of Oromia revenue bureau and Ethiopian revenue and custom authority and the secondary data has been collected from related documents, reports an...
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Authors Kokobe Seyoum AlemuRead Journal Click Here
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Page No. 21 to 29
An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 2
This study aimed to investigate the application of the industrial sector companies for the management accounting concepts during the preparation the budgets that recognized by the managerial accounting. Where the main budgets in the management accounting concepts are: Master budget, Financial Budget, Cash-Flow budget, Static budget & Operational budget, but the researcher except the Stat...
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Authors Dr. Muhannad Akram Moqbel, Dr. Ashraf Mohammad Al-RjoubRead Journal Click Here
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Page No. 11 to 20
Accountability of Accounting Stakeholders
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 2
The aim of this study is to depict the accountability of various stakeholders of accounting to ensure the accountability of accounting. The study identifies that responsibility, roles, sincerity, professional expertise of accounting stakeholders and ethical environment can ensure relevant, reliable and consistent accounting information which ultimately ensure the accountability of accoun...
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Authors Md. Azim, Jesmin AraRead Journal Click Here
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Page No. 5 to 10
Impact of Firms Earnings and Economic Value Added on the Market Share Value: An Empirical Study on the Islamic Banks in Bangladesh
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 2
T his paper focuses on identifying the relationship among the firms’ earnings, economic value added and the shareholders’ value of the selected Islamic Banks in Bangladesh. The data of this study composed of five selected Islamic Banks of Dhaka Stock Exchange (DSE) covering the period of five years from 2009 to 2013. Correlation method has been utilized ...
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Authors Helaluddin AhmedRead Journal Click Here
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Page No. 1 to 4
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Integration of Ethics in Malawian Public Accountancy Education
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 1
The study was a content analysis of recently revised Malawian public accountancy curriculums with an aim of evaluating the level of ethics integration. The study also examined the old curriculums in order to appreciate the improvements that the revision made in relation to ethics integration. The study analysed the curriculums of three basic entry levels namely; certificate level, diplom...
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Authors Andrew Munthopa LipungaRead Journal Click Here
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Page No. 21 to 31
Effect of Foreign Direct Investment on Performance of the Central Bank in Terms of Accounting for the period (1980-2012)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 1
The foreign direct and indirect investment has aroused attention of a lot of governments, organization, companies and individuals. The argument arises over feasibility of this type of investment and the burdens and advantages resulting from it, especially in relation to motives of the foreign companies to make investment, determinants of these foreign investments and methods of organizat...
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Authors Mohammad Naser Mousa Hamdan, Mohammad Abdulmajeed AlrgaibatRead Journal Click Here
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Page No. 1 to 8
Production Efficiency of Sugar Factory of Bangladesh: An Application of Data Envelopment Analysis
Published In: GJMBR Part: D: Accounting & Auditing Volume: 15 Issue: 1
Measuring the efficiency of production departments is an important part of promoting and maintaining efficient operations. Dataenvelopment analysis (DEA) is a linear programmingbased technique which mirrors the capability of a decision making unit to attain the highest level of output from a given set of inputs.. To measure the efficiency, we have considered the use of sugarcane and crus...
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Authors Md. Nazmul IslamRead Journal Click Here
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Page No. 9 to 14
Factors Associated with Audit Reports in Saudi Arabia
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 5
Considering audit reports as the results of any audit task and their importance in communicating an auditor’s opinion about the credibility of financial statements, this study aims to investigate the effect of firm-related factors and auditor-related factors on the kinds of audit reports in Saudi Arabia, which is considered one of the biggest markets in the MENA region. ...
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Authors Dr. Qasim Mohammad ZureigatRead Journal Click Here
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Page No. 67 to 74
