cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 220 Documents
 1   2   3   4   5 
Short-Term Persistence in Mutual Funds Performance: Evidence from India Sanjay Sehgal; Manoj Jhanwar
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this paper, we examine if there is any short-term persistence in mutual funds performance in the Indian context. We find no evidence that confirms persistence using monthly data. Using daily data, we observe that for fund schemes sorted on prior period four-factor abnormal returns, the winners portfolio does provide gross abnormal returns of 10% per annum on post-formation basis. The economic feasibility of zero-investment trading strategies that involve buying past winners and selling past losers is however in doubt. This is owing to the fact that these strategies generate low gross returns and that the winners portfolios involve higher investment costs than losers portfolios, thus eliminating a major portion of extra-normal returns. Our empirical findings are consistent with the efficient market hypothesis and have implications for hedge funds and other managed portfolios who rely on innovative investment styles, including the "fund of funds" trading strategies that implicity assume short-term persistence
The Impact of Service Quality Dimensions on Performance: An Empirical Investigation of Jordan's Commercial Banks Mamoun N. Akroush; Fahed S. Khatib
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to examine the relationship between service quality dimensions (functional and technical) and banks performance assessed based on financial performance and customer indicators. A quantitative methodology was employed to test a model of service quality which was developed for the purpose of this study. The research data were collected from managers' perspectives working for banks operating in Jordan. The sample size was 390 managers working at Jordans commercial banks headquarters. Multiple regression analysis and ANOVA statistical tests were employed to test the research model and hypotheses. The research findings indicate that the service quality dimensions (functional and technical) have positively and significantly affected banks performance assessed based on financial performance and customer indicators. The functional quality dimension has a stronger effect on all banks performance indicators than the technical quality dimension. The effect of service quality dimensions (functional and technical) on the banks financial performance is still stronger than their effects on banks customer indicators. Research findings, conclusions and implications, contribution to knowledge as well as future research were also discussed.
The Deceitfulness of Sticky Costs on Banking Systems César Vela-Beltrán-del-Río; Luis Felipe Llanos Reynoso
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.545 KB) | DOI: 10.31966/jabminternational.v25i2.357

Abstract

Understanding the true, sometimes deceitful, nature of sticky costs is vital to take advantage of market opportunities and to compete; by aligning the needed substructure to the medium and long term business expectations. Doing so will allow management to be better positioned to achieve such goals. This long-term research (16 years), performed in Mexico, offers a holistic understanding of the real sticky costs behavior in both bullish and bearish markets. The stickiness nature of costs is an unintended manifestation of the embedded conditions of the assets cquired, while pursuing longer term objectives. This is the case because it is through assets, in general, that businesses compete. We will document that costs behave differently in bearish and bullish markets; costs, under general market conditions, perform at different rates in each market. We introduced a dummy regression variable to determine if the increase in administrative spending is positively related to an income increase, considering years with income increases and decreases. We also found that costs will continue rising, at a lower rate, even in bearish markets, unless there is a global crisis. Those who not understand the actual sticky nature of costs will face their deceitful nature, especially during bearish markets.
Quality and Quantity of Disclosure: The Case of Iranian Listed Companies Implementing Harmonised IASs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Tehran Stock Exchange of Iran requires listed companies to submit audited financial statements based on the first National Accounting Standards (NASs). Recently developed NASs, highly harmonised with the International Accounting Standards (IAS), are to be adopted by all companies from 2000. The purpose of this study is to examine the quality and quantity of disclosures in the financial statements of listed companies comparing before and after implementation the NASs. Results indicate that disclosure notes are concentrated on almost half of the NASs while others are neglected. The quantity of the disclosures related to these standards has improved significantly after implementation of the internationally harmonised accounting standards. However, despite the improvement, the overall quality of disclosures is low. Size (positively) and profitability (negatively) are statistically related to the means of the quality of disclosure. The mean of the quality of disclosure increases as the listed companies are audited by private auditors on opposed to government affiliated auditors. Changes in the quality of disclosures are not statistically associated with company-specific characteristics of size, profitability, leverage and auditor-type of the listed companies.
Interest Rate Sensitivity, Market Risk, Inflation and Bank Stock Returns Mohammad I. Al-Abadi; Orouba W. Al- Sabbagh
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study provides empirical evidence on the risk-return trade-off interaction by testing for interest rate risk, market risk and inflation, on one hand, and stock returns, on the other hand. To do so, three models are applied, each of which is focusing on measuring a specific type of risk and the impact made on banks stock return. The study applied the CAPM in which the single index model is used to test for the impact of market risk, as well as the two-factor model which is used to incorporate the effect of interest rate risk. The two-factor model is extended to multi-factor model to test for an additional macroeconomic factor typified by both tails of expected and unexpected inflation. The study is comprised of a sample based on the most representative thirteen Jordanian commercial and investment banks. The sample interval spans over a period that encompasses thirteen annual financial years, 1990-2003, inclusive, all are in monthly basis. The result indicates that market risk has a positive and significant association with stock returns, while the interest rate factor has a significant and negative impact on stock returns. In reference to the inflation risk factor, the result shows that expected inflation has a negative and significant impact, while unexpected inflation has a negative but insignificant impact in their relationship with the stock returns.
Exploring Information Systems/Technology Outsourcing in Saudi Organizations: An Empirical Study Ahmad A. Abu-Musa
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the concept of outsourcing of systems Information Systems/Information Technology (IS/IT) and to empirically examine the main benefits and risks of domestic IS/IT outsourcing in Saudi enterprises. An empirical study using a self-administered questionnaire survey was carried out. Five hundred questionnaires were distributed to a random sample of Saudi organizations, where 160 valid completed questionnaires - representing 32% response rate - were collected and analyzed. The results of the study show that the majority of the Saudi organizations are using partial or total IS/IT outsourcing. Most Saudi organizations are pricing the IS/IT outsourcing services either on a cost based or a fixed lump sum price. The results also show that most Saudi enterprises own the data centers facilities, while a small number of organizations own the IT assets such as equipment and programs. Saudi organizations prefer best breed multiple suppliers rather than relying on one supplier to reduce the outsourcing risk. A high percentage of Saudi organizations are regionally outsourcing the development and maintenance of the software, hardware, and integrated information systems, as well as staff training and education. The findings suggest that the main advantages of IS/IT outsourcing in Saudi organizations are: enhancing organizations information technology (IT) competence, improving the original quality and efficiency of information services, increasing access to skilled IS/IT personnel and expertise, and reducing the risk of technological obsolescence. While the main risks of IS/IT outsourcing in Saudi enterprises are: the lack of commitment of service providers of the contracts items, the problems of maintaining and sustaining the confidentiality and security of information, the potential loss of a company's secrets and intellectual property, the inability to retain professional expertise and maintain critical IS/IT skills and competences, insufficient qualification of some of the providers staff, the inability of service providers to respond and react to occasional and unexpected IS/IT problems, and the loss of control over quality and the timetable of IS/IT projects From a practical standpoint, manages and practitioners alike stand to gain from the findings of this study. The results of the paper enable them to better understand and evaluate the benefits and risks of IS/IT outsourcing, and to champion IS/IT development for business success in their organizations.
Does Auditing Quality Mitigate Investors’ Overpriced Behaviour? Evidence from The Chinese A-Share Market Ling Zhang; Chao Ge; Wun-Hong Su
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.852 KB)

Abstract

One of the most significant empirical findings of the auditing literature is that high auditing quality affects investor sentiment towards asset prices. Auditing quality includes auditor reputation and accounting information. Prior studies (e.g., Baker & Wurgler, 2006) document that the shares of certain firms that are inherently difficult to value are more affected by shifts in investor sentiment. Using a sample of 58,476 observations from the Chinese a-share market over the 2009-2014 period, this study examines whether auditing quality mitigates the impact of investor sentiment on mispricing behaviour. The empirical results demonstrate that sentiment-related mispricing is in fact diminished in firms with auditor reputation. Investors pay a lower price for the difficult-to-value firms. By contrast, accounting information fails to mitigate the impact of investor sentiment on mispricing behaviour. The shares of difficult-to-value firms remain to be overpaid by investors. This study uses different proxy variables for auditor reputation and financial information. The results of this study demonstrate that the financial information of auditing quality fails to effectively correct the mispricing behaviour. On the contrary, the reputation of auditing quality correct the mispricing effectively by the signal transmission. The reputation signal of top 4 international accounting firms is slightly stronger than top 10 Chinese accounting firms.
Demand Analysis for Major Consumer Commodities in Jordan Akram Masoud Haddad
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.158 KB)

Abstract

The objectives of this research is to analysis the demand pattern, estimates the demand function for the necessary commodities in Jordan. Data from household expenditure and income surveys (HEIS) for the years 1992, 1997, 2000, 2003, 2006, 2008 and 2010 are utilized for comparisons, and to draw a sample of (700) household which represent (5%) of the total population of (HEIS) in 2010 in order to analysis the demand of the main commodities. The study finds that there are significant differences between both governorates and among years and there are decrease in percentages of expenditure on food items during the period of study. Moreover, the own-price and expenditure elasticities are consistent with economic theory excluding meat and eggs, the expenditure elasticities for vegetables, fruits and vegetable oils and fats are greater than one while for milk and its products is one. The other groups have expenditure elasticities less than one. The result of study can be considered as useful information for policy analysis such as price support and nutrition policy.
Auditor Litigation and the Penalties on U.S. Client Firms after the Private Securities Litigation Reform Act Nana Y. Amoah; Anthony Anderson; Isaac Bonaparte; Kyle Meyer
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.893 KB) | DOI: 10.31966/jabminternational.v1i25.330

Abstract

This study examines the relation between auditor litigation and the market and legal penalties imposed on sued audit clients after the private securities litigation reform act (PSLRA). A sample of accounting-related lawsuits is used in the regressions of three-day cumulative abnormal returns, settlement amount, and probability of settlement on auditor litigation and other variables. The results indicate a negative relation between auditor litigation and the 3-day cumulative abnormal returns around the announcement of litigation against the client firm. Another result from the study is a positive relation between auditor litigation and the legal penalty on the client firm. Specifically, the results indicate higher likelihood of settlement and larger settlement sizes for securities lawsuits in which the auditor is also sued. Our study contributes to the debate on the merit of litigation against auditors after the PSLRA. The findings imply that lawsuits against auditors appear to be a signal of audit failure and higher financial reporting risk. As audit failures erode investor confidence in the capital markets, the present study provides valuable evidence on the market and legal system’s perception of the merit of auditor litigation. The findings should be of interest to regulators and market participants given the increase in securities lawsuits against audit firms and the substantial reputational consequences of such lawsuits on audit firms and client firms.
Audit Committees and Audit Fees: An Empirical Study in Large French Listed Companies Lobna Loukil
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.709 KB)

Abstract

This study examines, in a French setting, the impact of the presence and two attributes associated with effectiveness of the audit committee on the magnitude of audit fees. The sample used to test the impact of the presence of an audit committee was a panel of 106 SBF 250 French firms over a period of 6 years (2002-2007). The sample was reduced by focusing on only those firms with an audit committee. That sub-sample was used to test the impact of the level of independence of the audit and the frequency of its meetings on the level of audit fees. The random effects regression results show that the existence and independence of an audit committee and the frequency of its meetings have a positive and significant effect on the audit fees. Theoretically, the results show a complementary relationship between these variables, which means the more detailed work of an external auditor, complements the work of an effective audit committee.

Page 1 of 22 | Total Record : 220

 1   2   3   4   5 

Filter by Year

2005 2023


Reset
Filter By Issues
All Issue Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue