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Publisher: Science and Education Publishing   (Total: 72 journals)   [Sort by number of followers]

Showing 1 - 72 of 72 Journals sorted alphabetically
American J. of Applied Mathematics and Statistics     Open Access   (Followers: 11)
American J. of Applied Psychology     Open Access   (Followers: 45)
American J. of Biomedical Research     Open Access   (Followers: 2)
American J. of Cancer Prevention     Open Access   (Followers: 11)
American J. of Civil Engineering and Architecture     Open Access   (Followers: 36)
American J. of Clinical Medicine Research     Open Access   (Followers: 7)
American J. of Educational Research     Open Access   (Followers: 63)
American J. of Electrical and Electronic Engineering     Open Access   (Followers: 24)
American J. of Energy Research     Open Access   (Followers: 11)
American J. of Environmental Protection     Open Access   (Followers: 7)
American J. of Epidemiology and Infectious Disease     Open Access   (Followers: 19)
American J. of Food and Nutrition     Open Access   (Followers: 47)
American J. of Food Science and Technology     Open Access   (Followers: 8)
American J. of Infectious Diseases and Microbiology     Open Access   (Followers: 26)
American J. of Information Systems     Open Access   (Followers: 6)
American J. of Materials Engineering and Technology     Open Access   (Followers: 4)
American J. of Materials Science and Engineering     Open Access   (Followers: 5)
American J. of Mathematical Analysis     Open Access  
American J. of Mechanical Engineering     Open Access   (Followers: 41)
American J. of Medical and Biological Research     Open Access   (Followers: 8)
American J. of Medical Case Reports     Open Access   (Followers: 1)
American J. of Medical Sciences and Medicine     Open Access   (Followers: 4)
American J. of Medicine Studies     Open Access   (Followers: 1)
American J. of Microbiological Research     Open Access   (Followers: 3)
American J. of Modeling and Optimization     Open Access   (Followers: 1)
American J. of Nanomaterials     Open Access   (Followers: 7)
American J. of Numerical Analysis     Open Access   (Followers: 3)
American J. of Pharmacological Sciences     Open Access   (Followers: 2)
American J. of Public Health Research     Open Access   (Followers: 28)
American J. of Rural Development     Open Access   (Followers: 5)
American J. of Sensor Technology     Open Access   (Followers: 4)
American J. of Sports Science and Medicine     Open Access   (Followers: 31)
American J. of Water Resources     Open Access   (Followers: 6)
American J. of Zoological Research     Open Access   (Followers: 1)
Applied Ecology and Environmental Sciences     Open Access   (Followers: 21)
Automatic Control and Information Sciences     Open Access   (Followers: 3)
Biomedical Science and Engineering     Open Access   (Followers: 4)
Chemical Engineering and Science     Open Access   (Followers: 27)
Intl. J. of Celiac Disease     Open Access   (Followers: 3)
Intl. J. of Dental Sciences and Research     Open Access   (Followers: 1)
Intl. J. of Econometrics and Financial Management     Open Access   (Followers: 4)
Intl. J. of Physics     Open Access   (Followers: 11)
Intl. Transaction of Electrical and Computer Engineers System     Open Access   (Followers: 2)
J. of Automation and Control     Open Access   (Followers: 7)
J. of Biomedical Engineering and Technology     Open Access   (Followers: 1)
J. of Business and Management Sciences     Open Access   (Followers: 1)
J. of Cancer Research and Treatment     Open Access   (Followers: 4)
J. of Computer Networks     Open Access   (Followers: 7)
J. of Computer Sciences and Applications     Open Access  
J. of Environment Pollution and Human Health     Open Access   (Followers: 4)
J. of Finance and Accounting     Open Access   (Followers: 7)
J. of Finance and Economics     Open Access   (Followers: 10)
J. of Food and Nutrition Research     Open Access   (Followers: 8)
J. of Food Security     Open Access   (Followers: 5)
J. of Geosciences and Geomatics     Open Access   (Followers: 1)
J. of Materials Physics and Chemistry     Open Access   (Followers: 4)
J. of Mathematical Sciences and Applications     Open Access   (Followers: 2)
J. of Optoelectronics Engineering     Open Access   (Followers: 3)
J. of Polymer and Biopolymer Physics Chemistry     Open Access   (Followers: 7)
Materials Science and Metallurgy Engineering     Open Access   (Followers: 5)
Nanoscience and Nanotechnology Research     Open Access   (Followers: 18)
Physics and Materials Chemistry     Open Access   (Followers: 2)
Research in Plant Sciences     Open Access  
Research in Psychology and Behavioral Sciences     Open Access   (Followers: 3)
Sustainable Energy     Open Access   (Followers: 3)
Turkish J. of Analysis and Number Theory     Open Access   (Followers: 1)
Wireless and Mobile Technologies     Open Access   (Followers: 6)
World J. of Agricultural Research     Open Access   (Followers: 2)
World J. of Analytical Chemistry     Open Access   (Followers: 3)
World J. of Chemical Education     Open Access   (Followers: 4)
World J. of Environmental Engineering     Open Access   (Followers: 3)
World J. of Organic Chemistry     Open Access   (Followers: 7)
Journal Cover
Journal of Finance and Economics
Number of Followers: 10  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2328-7284 - ISSN (Online) 2328-7276
Published by Science and Education Publishing Homepage  [72 journals]
  • Tax Aggressiveness, Accounting Fraud, and Annual Report Readability

    • Authors: Clarisa Sukotjo; Yanuar Nanok Soenarno
      Pages: 38 - 42
      Abstract: Purpose: There are some proofs provided by previous research that when a management wants to hide something (i.e: earning management), the firm’s annual report becomes less readable. This research would like to reaffirm such notion by examining the impact accounting fraud and tax aggressiveness of a firm on its annual report readability. Methodology: This study uses data from companies listed in Indonesia Stock Exchange in 2016. To prove that tax aggressiveness and accounting fraud do reduce annual report readability, this study uses multiple regression that is run by SPSS 22 software. Finding: From the output of multiple regression analysis, it is proven that tax aggressiveness has a negative relation with annual report readability. Tax aggressiveness is a “grey area” action that could be considered as illegal activity altogether. That being said, the more aggressive a firm’s tax planning is, the more management has to hide to avoid the possibility of being questioned or even punished by financial authorities. With so much to hide, the annual report becomes more complex and thus, increase the Fog Index number. Accounting fraud however, has no significant impact on annual report readability. There are two reasons why this hypothesis cannot be proven. First, out 558 companies listed in Indonesia Stock Exchange, there are only 37 companies that restated their financial reports in 2016 so restatement’s effect on annual report readability cannot be defined clearly. Second, there are many reasons why management restates their financial report and not all of them are bad. Some restatements are done purely because of unintentional error. In this paper there is no measure that could determine management’s intention therefore, the increase Fog Index reading could happen with or without restatement. Originality: This is the first study that researches the relation between tax aggressiveness, accounting fraud, and annual report readability.
      PubDate: 2018-3-23
      DOI: 10.12691/jfe-6-2-1
      Issue No: Vol. 6, No. 2 (2018)
       
  • Research on the Impact of R&D Expenditure Capitalization on Enterprise
           Performance

    • Authors: Zhao Jianfeng; Feng Yazhu
      Pages: 43 - 48
      Abstract: This paper selects 361 enterprises in China's non-financial listed companies for 2013-2015 years as research samples, establishes a regression model of R&D expenditure capitalization and enterprise performance, and carries out multiple linear regression analysis and robustness test. Meanwhile, the continuity of the impact of R&D expenditure capitalization on enterprise performance is taken into account and validated. The conclusion is that the capitalization of R&D expenditure is positively related to the enterprise performance with continuity.
      PubDate: 2018-4-21
      DOI: 10.12691/jfe-6-2-2
      Issue No: Vol. 6, No. 2 (2018)
       
  • Effects of Government Borrowing on Private Investments in Kenya

    • Authors: Caspah Lidiema
      Pages: 49 - 59
      Abstract: This study analyzes the effect of government domestic borrowing on private investment using Gross fixed capital formation as a dependent variable. The study uses the data from 1975 to 2014 of Domestic debt, financial development, gross domestic savings, real interest rate and GDP per capita. The Auto Regressive Distributed Lag (ARDL) technique was used to find the long-run and short-run Co-integration relationship of the model between the independent variables and Gross fixed capital formation. Stability functions also tested using CUSUM and CUSUMSQ. The results show that Domestic Debt has a negative and significant relationship with Gross fixed capital formation even though this relationship diminishes in the long run. Financial Development (FD) proxied as Domestic credit to private sector has positive and significant relationship with gross fixed Domestic capital formation in Kenya in short run and long run. This suggests that an increase in increase in Domestic credit to private sector leads to increase investments in Kenya. These results confirm that excessive domestic borrowing by the government can negatively affect investment and eventually hurt the economy. If this persists Kenya’s economy can be hurt eventually affect the future investment and economic growth. This means government need to come up with policies to govern domestic borrowing and interest rates and also come up with policies that encourage financial development through boosting Small and Micro enterprises lending to encourage local investment.
      PubDate: 2018-4-28
      DOI: 10.12691/jfe-6-2-3
      Issue No: Vol. 6, No. 2 (2018)
       
  • Exchange Rate Volatility and Balance of Payments Problem in Nigeria,
           1980-2016

    • Authors: Akatugba D. Oghenebrume
      Pages: 60 - 66
      Abstract: There is a growing agreement in the literature that prolonged and substantial exchange rate volatility can create severe macroeconomic disequilibria and the correction of external balance will require both exchange rate devaluation and demand management policies. The main intuition behind this is that an increase in exchange rate volatility leads to uncertainty which might have a negative impact on trade flows. Consequent upon the above, this study focused on the effect of exchange rate volatility on balance of payments in Nigeria, 1980 to 2016. Exchange rate volatility was measured using the GARCH approach. The empirical results confirmed that exchange rate is positively related to balance of payments; while real gross domestic, inflation rate and volatility of exchange rate are negatively related to balance of payments. Therefore government should not underplay exchange rate volatility in Nigeria. In addition, government should encourage export promotion strategies in order to maintain a surplus balance of trade which will help make the domestic currency strong and also prevent further depreciation of the Nigeria naira in the future.
      PubDate: 2018-5-26
      DOI: 10.12691/jfe-6-2-4
      Issue No: Vol. 6, No. 2 (2018)
       
 
 
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