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International Business and Accounting Research Journal

ibarj
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Published by Lembaga Pendidikan Profesional Cendekia Hotel and Business School

ISSN : 25500368 EISSN : 25490303 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

International Business and Accounting Research Journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers that explore current and new issues in International Finance. The editorial board particularly welcomes papers that foster dialogue, innovation, and intellectual risk-taking in financial studies, and shed light on the interaction between finance and broader societal concerns. Papers studying finance from a variety of methodological, disciplinary and paradigmatic perspectives will be considered for publication.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue "Vol 3, No 2 (2019): July 2019" : 6 Documents clear

Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies Gololo, Ibrahim Aliyu
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The issue of CSRD has been recognized as an evolving phenomenon since late 1970â€™s and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the Â population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.

Formation of Profession â€œBusiness Analystâ€ in Russia Chernysheva, Yu. G.
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The article considers the aspects of forming and developing business analyst profession in Russia. It describes the main issues and reasons of using the analysis by Russian companies at little extent. The author reveals the significance of the analysis for managerial decision-making as well as the content of business analysis concept, basic and key terms of business analysis and their interactions. The content of business analyst profession is examined in accordance with occupational standard and international practice. The article also describes the features and differences of new business analysis concept from analysis techniques existing in Russia.

Analytical Survey of Development Directions of Social Labour Sphere of Urban Settlement I.A., Polyakova; N.V., Tolstik
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The article shows the relevance of implementing the development processes and expanding the infoshere within the international standards of statistical accounting. It reflects methodological approaches to analytical processing of information resources characterizingÂ the conditions and trends in developing modernÂ urban settlement. The article also provides the dynamics on the a number of indexesÂ of social labour sphere in Rostov-on-Don. It shows the practicability of forming the conception of the strategic development of the urban settlement based on official information resources. The article provides the comparative assessment ofÂ Â the position of Rostov-on-Don as the capital of the Southern Federal District on a number of indexes of social labour sphere regarding million-plus cities of Russian and regional capitals forming a part of the Southern Federal District.

The Relationship between Target Costing Method and Pricing -Development of Products in Industrial Companies Al-Khasawneh, Shadi Maher; Jrairah, Talal Souliman; Endut, Wan Anisah; Nik Mohd Rashid, Nik Mohd Norfadzilah
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aimed at identifying the relationship between target costing method in product pricing, as well as identify the relationship of target costing in products development in industrial companies operating at Al-Hassan industrial zone located in Irbid. The population of this study was 51 companies which implement the target costing method. Out of those 51 companies, 35 companies were randomly chosen to participate in this study. The questionnaire has been prepared and distributed to financial managers, production managers, marketing managers, and accountants, where each company got 4 questionnaires. One sample T-test in SPSS was used to examine the hypotheses of this study. The results revealed that the application of target costing method leads to pricing products, as well as that the application of target costing system leads to the development of products in industrial companies operating at Al-Hassan industrial zone.

Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership Mohammed, Nishtiman; Ismail, Ku Nor Izah Ku; Amran, Noor Afza
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clientsâ€™ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders.

The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada Baazaoui, Hedi; ZaraÃ¯, Mohamed Ali
International Business and Accounting Research Journal Vol 3, No 2 (2019): July 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.

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