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Publisher: Horizon Research Publishing   (Total: 54 journals)   [Sort by number of followers]

Showing 1 - 54 of 54 Journals sorted alphabetically
Advances in Diabetes and Metabolism     Open Access   (Followers: 23)
Advances in Economics and Business     Open Access   (Followers: 15)
Advances in Energy and Power     Open Access   (Followers: 16)
Advances in Pharmacology and Pharmacy     Open Access   (Followers: 6)
Advances in Signal Processing     Open Access   (Followers: 13)
Advances in Zoology and Botany     Open Access  
Bioengineering and Bioscience     Open Access   (Followers: 1)
Cancer and Oncology Research     Open Access   (Followers: 10)
Chemical and Materials Engineering     Open Access   (Followers: 23)
Civil Engineering and Architecture     Open Access   (Followers: 24)
Computational Research     Open Access   (Followers: 1)
Computer Science and Information Technology     Open Access   (Followers: 13)
Energy and Environmental Engineering     Open Access   (Followers: 7)
Environment and Ecology Research     Open Access   (Followers: 8)
Food Science and Technology     Open Access   (Followers: 3)
Immunology and Infectious Diseases     Open Access   (Followers: 9)
Intl. J. of Biochemistry and Biophysics     Open Access   (Followers: 1)
Intl. J. of Cardiovascular and Cerebrovascular Disease     Open Access   (Followers: 2)
Intl. J. of Neuroscience and Behavioral Science     Open Access   (Followers: 1)
Linguistics and Literature Studies     Open Access   (Followers: 4)
Manufacturing Science and Technology     Open Access   (Followers: 3)
Mathematics and Statistics     Open Access   (Followers: 5)
Nanoscience and Nanoengineering     Open Access   (Followers: 1)
Natural Resources and Conservation     Open Access   (Followers: 6)
Nursing and Health     Open Access   (Followers: 4)
Open J. of Dentistry and Oral Medicine     Open Access   (Followers: 1)
Sociology and Anthropology     Open Access   (Followers: 5)
Sport and Art     Open Access   (Followers: 1)
Universal J. of Accounting and Finance     Open Access   (Followers: 4)
Universal J. of Agricultural Research     Open Access   (Followers: 1)
Universal J. of Applied Mathematics     Open Access   (Followers: 5)
Universal J. of Applied Science     Open Access   (Followers: 2)
Universal J. of Biomedical Engineering     Open Access  
Universal J. of Chemistry     Open Access   (Followers: 1)
Universal J. of Clinical Medicine     Open Access  
Universal J. of Communications and Network     Open Access   (Followers: 1)
Universal J. of Computational Mathematics     Open Access   (Followers: 5)
Universal J. of Control and Automation     Open Access   (Followers: 4)
Universal J. of Educational Research     Open Access   (Followers: 1)
Universal J. of Electrical and Electronic Engineering     Open Access   (Followers: 6)
Universal J. of Engineering Science     Open Access   (Followers: 2)
Universal J. of Food and Nutrition Science     Open Access   (Followers: 5)
Universal J. of Geoscience     Open Access   (Followers: 4)
Universal J. of Industrial and Business Management     Open Access   (Followers: 1)
Universal J. of Management     Open Access   (Followers: 2)
Universal J. of Materials Science     Open Access   (Followers: 3)
Universal J. of Mechanical Engineering     Open Access   (Followers: 16)
Universal J. of Medical Science     Open Access  
Universal J. of Microbiology Research     Open Access  
Universal J. of Physics and Application     Open Access   (Followers: 2)
Universal J. of Plant Science     Open Access  
Universal J. of Psychology     Open Access   (Followers: 3)
Universal J. of Public Health     Open Access   (Followers: 2)
World J. of Computer Application and Technology     Open Access   (Followers: 4)
Journal Cover
Universal Journal of Accounting and Finance
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2331-9712 - ISSN (Online) 2331-9720
Published by Horizon Research Publishing Homepage  [54 journals]
  • Text Mining and Reporting Quality in German Banks - A Cooccurrence and
           Sentiment Analysis

    • Abstract: Publication date:  May 2018
      Source:Universal Journal of Accounting and Finance  Volume  6  Number  2  David Fritz   and Eugen Tȍws   A bank's annual risk report intends to reduce the information asymmetry between the bank and its stakeholders. Using automated text mining measures, we assess the quality of the reports in terms of their fulfillment of regulatory requirement and identify its main drivers in a panel regression. On a set of 343 risk reports from 30 German banks between 2002 and 2013, we further perform a cooccurrence and sentiment analysis and determine several additional characteristics of the reports' text. Our methods detect discrepancies for the reports of distressed and non-distressed banks and also for different types of banks. Some of these discrepancies might indicate an intended concealment of certain risks of a bank. We find that our text mining measures explain the variance of the reporting quality to a large extent. The number of words is an important factor for the determination of risk reporting quality. The share of positive words in a report reduces its reporting quality on average.
      PubDate: May 2018
       
  • Analysis of Accounting Reforms in the Public Sector of Pakistan and
           Adoption of Cash Basis IPSAS

    • Abstract: Publication date:  May 2018
      Source:Universal Journal of Accounting and Finance  Volume  6  Number  2  Miraj Javed   and Wang Zhuquan   Streamlining the accounting system in accordance with "world's best practices" will result in consistency and transparency in the financial management of the country, ensure good governance, boost the confidence of investors, and contribute to strengthening the economy. The public sector accounting system in Pakistan has been overhauled recently. The reforms have been implemented by the Federal Government of Pakistan (GOP), with the assistance of World Bank, through Project to Improve Financial Reporting and Auditing (PIFRA). This study describes the accounting reforms implemented by the GOP and the adoption of cash basis International Public Sector Accounting Standards (IPSAS) for financial reporting. We first describe the contents of the accounting reforms implemented in all levels of the country beginning in the 1990s and briefly introduce cash basis IPSAS. Second, we assess the compliance of Pakistan's accounting system with cash basis IPSAS and IPSAS-2 cash flow statement. Finally, we conclude that the financial statements of the GOP comply with the requirements of cash basis IPSAS. This study recommends transitioning from cash to accrual accounting system because Pakistan has reflected a satisfactory margin after the new reforms have been implemented.
      PubDate: May 2018
       
  • The Impact of Different Market Transparency Standards on the Success of
           Momentum Strategies Using the Example of the German Stock Market

    • Abstract: Publication date:  Feb 2018
      Source:Universal Journal of Accounting and Finance  Volume  6  Number  1  Katharina Beyenburg   Dirk Braun   and Lina Kuckelkorn   This study primarily focuses on the explanation of momentum effects regarding different transparency standards of particular stock segments. Based on theories of efficient markets and information diffusion it can be expected that a momentum can rather be observed in those stock segments which do not require high transparency obligations. Regarding the results of this study on the effect of transparency, no significant correlation can be proven for the intensity of transparency obligations and the level of the momentum. Hence, the theory on the intensity of transparency obligations affecting the level of the momentum has to be rejected. However, it has to be pointed out that in contrary to the theoretical assumption, the momentum of Prime Standard has not only been most constant but also highest. Especially in times of strong market turbulences, high volatility and uncertainties in the market, investors seem to invest in titles which show highest transparency and for which a lot of public information is accessible. Thus, they regard stocks of Prime Standard as security values.
      PubDate: Feb 2018
       
  • Handmade Musical Instruments Production in Turkey: An Historical Analysis
           on Cymbal Producing Businesses

    • Abstract: Publication date:  Feb 2018
      Source:Universal Journal of Accounting and Finance  Volume  6  Number  1  Alper Erserim   and Barış Tektekin   Depending on the geographical richness of Turkey, it can be seen that the music culture took place here highly immense. This richness make producing musical instruments with different types and schemes possible and by enabling production of these materials, high quality hand-made musical instrument production becomes highly feasible. The leading product in the world in this sector is considered as cymbal. This research, aims to grasp how a little local business becomes a big leading international business when it comes to producing cymbal. The main purpose of this commitment is to analyze historically how hand-made cymbal producers grow and endure their living. In this context, Istanbul Mehmet Cymbals and Bosphorus Cymbals businesses are contacted and obtained information are analyzed. Regional distribution information of hand-made musical instrument producers are also tried to be given in this perspective. It can be seen from the gathered information that to endure their living, producers in Turkey needs to take a lot of conditions into consideration, nevertheless, again can be seen that eligible products were brought to the future under the names of different brands.
      PubDate: Feb 2018
       
 
 
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