Publisher: Science and Education Publishing   (Total: 75 journals)   [Sort by number of followers]

Showing 1 - 75 of 75 Journals sorted alphabetically
American J. of Applied Mathematics and Statistics     Open Access   (Followers: 15)
American J. of Applied Psychology     Open Access   (Followers: 55)
American J. of Biomedical Research     Open Access   (Followers: 2)
American J. of Cancer Prevention     Open Access   (Followers: 12)
American J. of Civil Engineering and Architecture     Open Access   (Followers: 43)
American J. of Clinical Medicine Research     Open Access   (Followers: 8)
American J. of Educational Research     Open Access   (Followers: 70)
American J. of Electrical and Electronic Engineering     Open Access   (Followers: 28)
American J. of Energy Research     Open Access   (Followers: 11)
American J. of Environmental Protection     Open Access   (Followers: 9)
American J. of Epidemiology and Infectious Disease     Open Access   (Followers: 21)
American J. of Food and Nutrition     Open Access   (Followers: 58)
American J. of Food Science and Technology     Open Access   (Followers: 12)
American J. of Infectious Diseases and Microbiology     Open Access   (Followers: 31)
American J. of Information Systems     Open Access   (Followers: 7)
American J. of Materials Engineering and Technology     Open Access   (Followers: 5)
American J. of Materials Science and Engineering     Open Access   (Followers: 8)
American J. of Mathematical Analysis     Open Access   (Followers: 2)
American J. of Mechanical Engineering     Open Access   (Followers: 58)
American J. of Medical and Biological Research     Open Access   (Followers: 10)
American J. of Medical Case Reports     Open Access   (Followers: 3)
American J. of Medical Sciences and Medicine     Open Access   (Followers: 5)
American J. of Medicine Studies     Open Access   (Followers: 3)
American J. of Microbiological Research     Open Access   (Followers: 3)
American J. of Modeling and Optimization     Open Access   (Followers: 2)
American J. of Nanomaterials     Open Access   (Followers: 7)
American J. of Numerical Analysis     Open Access   (Followers: 3)
American J. of Nursing Research     Open Access   (Followers: 6)
American J. of Pharmacological Sciences     Open Access   (Followers: 2)
American J. of Public Health Research     Open Access   (Followers: 27)
American J. of Rural Development     Open Access   (Followers: 7)
American J. of Sensor Technology     Open Access   (Followers: 4)
American J. of Sports Science and Medicine     Open Access   (Followers: 38)
American J. of Water Resources     Open Access   (Followers: 13)
American J. of Zoological Research     Open Access   (Followers: 2)
Applied Ecology and Environmental Sciences     Open Access   (Followers: 25)
Applied Mathematics and Physics     Open Access   (Followers: 3)
Automatic Control and Information Sciences     Open Access   (Followers: 3)
Biomedical Science and Engineering     Open Access   (Followers: 7)
Chemical Engineering and Science     Open Access   (Followers: 47)
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: 7)
Intl. J. of Physics     Open Access   (Followers: 12)
Intl. Transaction of Electrical and Computer Engineers System     Open Access   (Followers: 2)
J. of Automation and Control     Open Access   (Followers: 8)
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: 8)
J. of Computer Sciences and Applications     Open Access  
J. of Environment Pollution and Human Health     Open Access   (Followers: 7)
J. of Finance and Accounting     Open Access   (Followers: 9)
J. of Finance and Economics     Open Access   (Followers: 13)
J. of Food and Nutrition Research     Open Access   (Followers: 11)
J. of Food Security     Open Access   (Followers: 6)
J. of Geosciences and Geomatics     Open Access   (Followers: 2)
J. of Materials Physics and Chemistry     Open Access   (Followers: 5)
J. of Mathematical Sciences and Applications     Open Access   (Followers: 2)
J. of Optoelectronics Engineering     Open Access   (Followers: 4)
J. of Physical Activity Research     Open Access   (Followers: 4)
J. of Polymer and Biopolymer Physics Chemistry     Open Access   (Followers: 9)
Materials Science and Metallurgy Engineering     Open Access   (Followers: 6)
Nanoscience and Nanotechnology Research     Open Access   (Followers: 20)
Physics and Materials Chemistry     Open Access   (Followers: 2)
Research in Plant Sciences     Open Access   (Followers: 1)
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: 4)
World J. of Chemical Education     Open Access   (Followers: 6)
World J. of Environmental Engineering     Open Access   (Followers: 3)
World J. of Organic Chemistry     Open Access   (Followers: 7)
Similar Journals
Journal Cover
Journal of Finance and Accounting
Number of Followers: 9  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2333-8849 - ISSN (Online) 2333-8857
Published by Science and Education Publishing Homepage  [75 journals]
  • Analysis of the Impact of IFRS on Net Worth of Anonymous Companies

    • Authors: Irene Buele; Esthefany Sarmiento, Diana Arce
      Pages: 1 - 8
      Abstract: The adoption of International Financial Reporting Standards (IFRS), for recording the economic and financial operations of companies worldwide, makes a great difference in the usefulness and applicability of accounting information. Before this process, the Superintendencia de Compañías, Valores y Seguros of Ecuador, has published resolutions for the gradual application to IFRS since 2009. The transition period began in 2010 and ended in 2012. The research analyzed the effects caused to the Net Worth in a group of Ecuadorian companies based on the Positive Theory of Accounting. This analysis determined that the most affected financial accounts in the Process of transition to Property were Plant and Equipment, Intangible Assets and Obligations with Non-Current Financial Institutions.
      PubDate: 2018-1-5
      DOI: 10.12691/jfa-6-1-1
      Issue No: Vol. 6, No. 1 (2018)
       
  • The Costs and Benefits of Reducing Complex Disclosures

    • Authors: Sharon Halim; Yanuar Nanok Soenarno
      Pages: 9 - 14
      Abstract: Purpose: Reducing annual report disclosure complexity has been a topic of serious debate for standard setters in recent years. In response to that, this study seeks to explore the effect of reducing such complexity on ERC, agency costs, proprietary costs, as well as interest rates on loans given by banks. Methodology: Based on listed companies in Indonesia for the year 2016, required data is collected through the IDX website. All empirical results in this study are obtained through the IBM SPSS Statistics software version 23 using the linear regression function for each hypothesis. Findings: The overall empirical results show that: 1) ERC and proprietary cost is not significantly affected by fog index, suggesting a less effective capital market in Indonesia, where information is not immediately processed in the market; 2) Agency costs are inversely related to disclosure complexity, suggesting that firms producing simpler reports are either mostly involved in tax planning, or larger Indonesian firms with lower fog usually bear higher monitoring costs; and 3) Interest rates on loans given by banks are greatly affected by disclosure complexity. Firms with more complex reports tend to get lower rates on bank loans as compared to those with much more readable reports, suggesting that providing debtholders with more complex information actually reassure them to offer lower rates. Originality: This paper is the first to explore the costs and benefits of reducing disclosure complexity in Indonesia.
      PubDate: 2018-3-31
      DOI: 10.12691/jfa-6-1-2
      Issue No: Vol. 6, No. 1 (2018)
       
 
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