cover
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 : -
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 169 Documents
Rating the Credit Raters Seetharaman, A.; Patwa, Nitin; Nagarajan, Shriram
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.573 KB)

Abstract

The current research identifies the rating of credit raters by evaluating how credit rating agencies are involved in rating the corporate. It determines the credibility and reliability of their scores based on various variables presenting the credit history and credit worthiness of corporate operating in global perspectives including the United States, UK and India. The paper indicates that there should be some agencies or financial bodies that oversee the processes and procedures of credit raters rating the corporate worldwide. The research explores and norms and practices of the rating of credit raters and determines how the selected variables would be helpful in determining the credibility and authenticity of the credit raters in financial markets. It highlights the implications of the opinions of these credit raters on the performance and future growth of the corporate and predicts what measures should be adopted in rating the credit worthiness of corporate operating in developing countries. This research indicates how these variables could affect the processes of credit raters and gives a direction to the policymakers and financial experts on the performance and creditworthiness of the financial opinions and ratings of the credit raters.
The Tax Cuts and Jobs Act and the Middle Class Combs, Deborah; Nichols, Brian
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.247 KB) | DOI: 10.31966/jabminternational.v26i01.398

Abstract

This paper explores how the tax cuts and jobs act of 2017 impacts middle-class taxpayers by calculating the tax liability at different levels of income and deductions in 2017 versus 2018. The results confirm the statements supporting the positive effect of the tax change for the middle class. The tax cut and jobs act eliminates personal exemptions, changes the standard deductions at various incomes and family sizes, and lowers marginal tax rates. After providing details of the act, this research examines the definition of the U.S. middle class by using prior research from the Pew Research Center, the United States Census Bureau, and the federal reserve to determine which income levels are attributable to the middle class. Then the tax liability for these income classes is calculated for single and married filing jointly taxpayers in both 2017 and 2018 to determine if the tax cuts and jobs act reduces the tax liability for the middle class. The results show that in almost all scenarios the tax liability in 2018 will be lower than in 2017, regardless of whether standard or itemized deductions are taken. The marriage penalty is no longer applicable, and the new tax act provides a substantial benefit to large families
Comparative Analysis on Corporate Disclosure Practices of Listed Companies in ASEAN-5 after the Adoption of the Renewal Regional Disclosure Standards Chantachaimongkol, Nunthapin; Chen, Shuwen
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1609.861 KB) | DOI: 10.31966/jabminternational.v26i01.396

Abstract

This study aims to assess and compare the extent of corporate disclosure of the countries that have already implemented the renewal ASEAN disclosure standards with the countries that have not implemented yet. The empirical result indicates that overall picture of corporate disclosure in the ASEAN is in a good progression, with an increasing trend. Then, an independent t-test analysis addresses that the renewal ASEAN disclosure standards could have an effect on the level of corporate disclosure, especially in terms of non-financial and strategic information. But, it has no impacts on financial information. Therefore, it can be concluded that the regional disclosure standards might be one of the supportive factors for enforcing businesses to disclose more corporate information to the public. With this finding, it could alert regional regulators by providing the weaknesses of the current activities related to economic integration and guiding the direction for further development.
Confidence Crisis in the Application of Cloud Computing in the Industrial Companies in Jordan a Field Study Al-Zoubi, Abdullah Mohammed; Al-Masaiid, Ibtissam
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.579 KB) | DOI: 10.31966/jabminternational.v26i01.395

Abstract

The current study aimed at determining the extent to which the industrial companies in Jordan have a confidence crisis in applying cloud computing. This crisis is divided into three different categories: a confidence crisis in programs and operations, a confidence crisis in service providers and a confidence crisis in the security and protection offered by service providers. In order to achieve the purpose of the research, a questionnaire was designed covering the three areas of confidence crisis. (120) questionnaires were distributed on a stratified random sample of (81) industrial companies in Al Hassan industrial estate in Irbid; (104) valid questionnaires were retrieved. The results of the study show that there is indeed a confidence crisis in the application of cloud computing in the Jordanian industrial companies within the three aforementioned domains. The researchers recommend that the service providers should educate on the cloud computing mechanisms and how the systems, applications and stored data are protected, so as to avoid such a confidence crisis in the industrial companies.
Short-Term Persistence in Mutual Funds Performance: Evidence from India Sehgal, Sanjay; Jhanwar, Manoj
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 1 (2008): April
Publisher : JABM

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 Akroush, Mamoun N.; Khatib, Fahed S.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 16 No 1 (2009): April
Publisher : JABM

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 Vela-Beltrán-del-Río, César; Llanos Reynoso, Luis Felipe
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 Roudaki, Jamal
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 19 No 1 (2012): April
Publisher : JABM

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 Al-Abadi, Mohammad I.; Al- Sabbagh, Orouba W.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 13 No 1 (2006): October
Publisher : JABM

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 Abu-Musa, Ahmad A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 2 (2011): October
Publisher : JABM

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.

Page 1 of 17 | Total Record : 169