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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 47 Documents

1 2 3 4 5

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.

Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh Hasan, Mohammad Tariq; Rahman, Azhar Abdul
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.

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 Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review Musa, Auwalu
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study examines the role of International Financial Reporting Standards on financial reporting quality and the global convergence. The IFRS adoption is already an issue of global relevance across countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. The adoption of IFRS in Europe is an example of accounting quality across-borders with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. Specifically, the study review how the change in the recognition and measurement of firms operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. The study found that the IFRS convergence reduces the scope for earnings management, is related to more timely loss recognition and leads to more value relevant accounting measures. Thus, the study reviews background and guidance on the change in financial reporting quality following extensive IFRS adoption around the world countries. The study found that a difference in accounting quality is related to countryâ€™s overall infrastructure setting. The study also highlights the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practice. The study found from different literatures that the adoption of IFRS leads to higher quality of accounting numbers and improve foreign direct investment across countries.

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.

The Effect of Financial Literacy on Investment Decision Making in Southern Lebanon Alaaraj, Hassan; Bakri, Ahmed
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study examines the effect of financial Literacy on investment decision making among investors in South Lebanon. Financial literacy is expressed in terms of knowledge and awareness while investorsâ€™ decision-making is described as the act of investors and the way they interpret, anticipate, investigate, and assess the steps and transaction for decision making. This includes investment risk, investment decision model and process. To achieve the research objective, a quantitative approach was applied in which 150 self-administered questionnaires were collected using convenience sampling. The sample includes customers of four different Banks in South Lebanon. The data was analyzed using SPSS software. Descriptive statistics were identified and proposed hypotheses were tested using Pearson correlation and multi-regression analysis. Results showed a positive significant relationship between financial literacy and investment decision making. Future studies are encouraged to expand the research to other regions in Lebanon over a longer time horizon in addition to applying other variables.

The Effect of 5S on Employee Performance: An Empirical Study among Lebanese Hospitals Ezzeddine, Rayan; Aoun, Malak
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

When studying the regular quality practices in hospitals, it is essential to focus on the 5S as it reflects the daily activities of healthcare providers. The aim of this research is to study the effect of 5S-quality approach on employee performance in some Lebanese hospitals. Based on a quantitative approach, a survey was conducted among four hospitals in South Lebanon and 240 self-administered questionnaires were distributed randomly among target respondents. The collected primary data was analyzed by SPSS software. Statistical tests were applied for hypothesis testing such as correlation and regression analysis tests. The obtained results showed that 5S is significantly and positively affecting employee performance except for Sort. This study was limited to the constricted geographical zone and small number of hospitals was surveyed. Future studies may enlarge the research empirically and study different quality approaches.

Ecoanalytics as A New Area of The Analysis of Environmental Conditions at An Enterprise Chernysheva, Yu. G.
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This article studies the aspects of environmental safety issues. It characterizes the methods of assessment of environmental condition in Russia and abroad.Â The nature of ecological audit and its purpose are considered. The article highlights the problems of regional programs in Russia related to the improvement of the environmental condition. The essence of the analysis of the ecological state of the organization in Russia is revealed. The peculiarities of the appearance of a new analytical direction of eco-analysis within the organization have been identified and described.

Determinants of Capital Structure in Listed Insurance Companies in Nigeria Bala, Sani Abdulrahman; Abatcha, Babagana Mallam
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study investigates the determinants of capital structure in listed insurance companies in Nigeria for the period of thirteen years, from 2006-2018. Ex-post facto research design was adopted for this study. The population of the study is made up of the 28 insurance companies listed on the floor of the Nigerian Stock Exchange (NSE) as at 2018. Since the population is not too large, this study utilized census sampling technique to take all the population. The data used in this study were secondary data derived from annual reports of insurance companies that are listed on the NSE. The study used panel regression with respect to the use of Hausman specification test to determine the use of fixed or random effect model. The random effect regression result revealed that that firm size has insignificant positive effect on capital structure (CST) of listed insurance companies in Nigeria. The study showed a significant positive effect between age and CST of listed insurance companies in Nigeria. Based on the regression result, asset tangibility has insignificant negative effect on CST, the regression result shows that risk has insignificant positive effect on CST, while the study found that insurance growth has significant positive effect on CST of listed insurance companies in Nigeria. The study concludes that size, age, tangibility of asset, insurance risk and growth are determinants of CST of listed insurance companies in Nigeria. The study recommends that insurance companies should have a high consideration for the value of total asset when determining their capital mix. Also, insurance companies that have been incorporated for long should consider external financing likewise, insurance companies should not give fixed asset priority when considering their capital structure mix. Debt providers should seek for high return in order to hold the risk related to the bankruptcy and financial distress. Lastly, debt holders should require such return to hold the risk of agency conflicts with shareholders and management.

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms Abdullahi, Aminu; Abubakar, Musa Yelwa
International Business and Accounting Research Journal Vol 4, No 1 (2020): January 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

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