联合商业学院
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作者:Maksymenko Iryna , Melikhova Tatyana , Zorya Olexandra ...
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-7联合商业学院
摘要:The peculiarities of financial audit structuring in accordance with the requirements of the International Standards of Supreme Audit Institutions (ISSAI) have been considered. Two main models of financial control have been analyzed: in the countries with the Anglo-Saxon system of...
作者:Ali Matar , Mahmoud Al-Rdaydeh , Fadi Al-Shannag ...
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-10联合商业学院
摘要:This paper is dedicated to investigating the impact posed by macroeconomic factors and firm-specific factors towards corporate performance. Such a review have been made using a sample of Jordanian industrial and services firms during the duration between 2007 and 2016. The macroe...
作者:Mary Kehinde Salawu , Tankiso Moloi
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-17联合商业学院
摘要:This study was undertaken to ascertain the view of Nigerian Professional Accountants towards legislating cryptocurrency in Nigeria. It also examined four of the ostensible benefits which at the same time constitute risks, from the legislation of cryptocurrency. Quantitative data ...
作者:Emmanuel Oseifuah , Agyapong Gyekye , Patricia Formadi
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-17联合商业学院
摘要:This study investigates the level of financial literacy among undergraduate university students in the northern region of Ghana. Specifically, the study examined whether gender, age, programme of study, study years, parent’s income level and student’s financial status, are r...
作者:St. Dwiarso Utomo , Imang Dapit Pamungkas
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-10联合商业学院
摘要:The research objective was to analysis the effect of earning management as a moderator in relation between cash flow activities towards stock returns. The purposive sampling technique is used to obtain 204 samples of manufacturing company in 2012-2016. The statistical methods in ...
作者:Van Tuong Hoang , Hoai Nam Dinh , Manh Dung Tran ...
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-15联合商业学院
摘要:This research is conducted for testing the hypothesis of the relationship between contingency variables and the usage of Balanced Score Card (BSC) for performance measurement. Data were collected by receiving 217 questionnaires given to firms in Vietnam using factor analysis, Ord...
作者:In Jung Song
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-22联合商业学院
摘要:This study provides an overview of U.S. property-liability insurers’ earnings management using estimated liabilities for unpaid claims called loss reserves. With three aspects of loss reserves: direction, magnitude, and volatility, this paper compares insurer’s earnings mana...
作者:Yatin N. Bhagwat , Marinus DeBruine
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-10联合商业学院
摘要:Increasingly corporate management is characterized as forgoing (long-term) investments in the company’s future and distributing funds to company shareholders in the form of share repurchases. This paper examines to what extent firms pass up value-increasing capital expenditu...
作者:Marwan Hasan Altarawneh , Rohami Shafie
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-15联合商业学院
摘要:The purpose of the paper is to investigate the impact of operational risk, credit risk, and liquidity risk on bank performance in Jordan. The study utilizes a sample of 15 listed banks in the Amman Stock Exchange (ASE) and the period of study is confined between 2010 and 201...
作者:Aymen Raheem Abdulaali
来源:[J].Academy of Accounting and Financial Studies Journal, 2018, Vol.22 (6), pp.1-16联合商业学院
摘要:The main purpose of this research is to examine the components of intellectual capital and how intellectual capital affects business organizations. The study also examines how the intellectual capital items are accounted for in the financial statements. Literature review and theo...

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