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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: 18)
Advances in Economics and Business     Open Access   (Followers: 11)
Advances in Energy and Power     Open Access   (Followers: 12)
Advances in Pharmacology and Pharmacy     Open Access   (Followers: 7)
Advances in Signal Processing     Open Access   (Followers: 11)
Advances in Zoology and Botany     Open Access  
Bioengineering and Bioscience     Open Access   (Followers: 1)
Cancer and Oncology Research     Open Access   (Followers: 8)
Chemical and Materials Engineering     Open Access   (Followers: 13)
Civil Engineering and Architecture     Open Access   (Followers: 18)
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: 7)
Food Science and Technology     Open Access   (Followers: 3, SJR: 0.11, h-index: 6)
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: 2)
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: 3)
Open J. of Dentistry and Oral Medicine     Open Access  
Sociology and Anthropology     Open Access   (Followers: 5)
Sport and Art     Open Access   (Followers: 1)
Universal J. of Accounting and Finance     Open Access   (Followers: 2)
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  
Universal J. of Clinical Medicine     Open Access  
Universal J. of Communications and Network     Open Access  
Universal J. of Computational Mathematics     Open Access   (Followers: 4)
Universal J. of Control and Automation     Open Access   (Followers: 3)
Universal J. of Educational Research     Open Access  
Universal J. of Electrical and Electronic Engineering     Open Access   (Followers: 6)
Universal J. of Engineering Science     Open Access   (Followers: 1)
Universal J. of Food and Nutrition Science     Open Access   (Followers: 5)
Universal J. of Geoscience     Open Access   (Followers: 3)
Universal J. of Industrial and Business Management     Open Access   (Followers: 1)
Universal J. of Management     Open Access  
Universal J. of Materials Science     Open Access   (Followers: 3)
Universal J. of Mechanical Engineering     Open Access   (Followers: 10)
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: 2)
Universal J. of Public Health     Open Access   (Followers: 2)
World J. of Computer Application and Technology     Open Access   (Followers: 3)
Journal Cover Universal Journal of Accounting and Finance
  [2 followers]  Follow
  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]
  • Impact of International Cross-Listing and Delisting on Return Volatility

    • Abstract: Publication date:  Sep 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  3  Lin Cong   This paper studies the effects of international cross-listing and delisting on the overall daily volatility, nontrading-hour volatility and trading-hour volatility of stock returns, with a focus on the U.S. firms cross-listed/delisted on the Tokyo Stock Exchange. We find that international cross-listing (delisting) reduces (increases) overall and trading-hour volatility while keeps non-trading-hour volatility unaffected. The findings are consistent with the hypothesis that international cross-listing (delisting) reduces (increases) the amount of private information and non-informed speculations.
      PubDate: Sep 2017
  • Financial Inclusion Fosters Growth: Simple Multiplier and "AK" Growth
           Model Analysis

    • Abstract: Publication date:  Sep 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  3  Subrahmanyam Ganti   and Debashis Acharya   This study clearly demonstrates analytically that financial inclusion as the aim of a supply leading strategy of financial development model can clearly create faster growth. Firstly, a multiplier model is used to demonstrating as to how financial inclusion creates more output than in case of a demand following model of financial development. Secondly, the most popular "AK" growth model framework is used to analytically demonstrating the superiority of financial inclusion in creating faster growth. Thirdly, with simple algebra of the well-known Harberger little triangle and rectangle, the superiority of financial inclusion is numerically demonstrated as an integral component of the supply leading financial development strategy.
      PubDate: Sep 2017
  • A Rising Market and Capital Structure Decisions

    • Abstract: Publication date:  Nov 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  4  Hui Yang   Mohammad Meysami   and Alex Meisami   This paper examines capital structure decisions in the 1990s. We test a number of capital structure theories and find notable differences between investment- and junk-grade issuers in this period. Consistent with the trade-off theory, 67% of junk-grade issues were equity as opposed to only 9% of investment-grade issues. In addition, consistent with the trade-off theory, for junk-grade issuers, we find a direct relationship between collateral and debt issuance and an inverse relationship between debt issuance and the treasury yield. However, contrary to the predictions of the trade-off theory, we do not find similar evidence for investment-grade issuers. Moreover, our analysis suggests that junk-grade issuers are concerned with the wealth-transfer consequences of choosing equity over debt; this does not seem to be the case for investment-grade issuers. We find some evidence in support of market timing and little evidence for the pecking order theory or the equity undervaluation hypothesis.
      PubDate: Nov 2017
  • Comparison of Target Rates of Return in Latin American Mandatory Pension
           Systems for the Period 1997-2016

    • Abstract: Publication date:  Nov 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  4  Denise Gómez-Hernández   and Felipe Pérez-Sosa   The aim of this work is to analyze which is the required average real return that Latin American workers need to obtain from their retirement funds, in order to get a reasonable pension at retirement, according to each system parameters; and to discuss if those required returns are feasible in the current economical context, or if any changes in the pensions designs are necessary. The results are that from the eight countries under analysis (Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Mexico, Peru and Uruguay), three do not reach a replacement rate of 70% or more (Dominican Republic, Mexico and Peru). Hence, in order to increase the replacement rate at an acceptable level in those countries, the actual rate of return on pension assets has to increase as much as 1.6 times, which seems unlikely at the current market conditions. Therefore, the compulsory pension systems of those countries should increase their contribution rate in 2 times from the actual level, with the purpose to provide an appropriate retirement to their members.
      PubDate: Nov 2017
  • Effect of IFRS Adoption on Corporate Performance Measurement: Analysis of
           Japanese Manufacturing Companies

    • Abstract: Publication date:  Nov 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  4  Yuta Hoshino   The International Financial Reporting Standards (IFRS) are becoming the leading principles and a special driver for the convergence of financial and management accounting in over 130 countries including the voluntary adoption. The purpose of this study is to examine the impact of the adoption of IFRS on management accounting. More specifically, this study investigates the differences in the importance of strategy goals, and financial and nonfinancial measures that have changed after its adoption. The results of a questionnaire survey conducted on Japanese manufacturing companies indicate that the effects of respondent firms provide with management accounting practices and techniques before and after the adoption of IFRS. My findings suggest that there seem to be considerable differences in the importance of strategy goals, and financial and nonfinancial measures before and after IFRS adoption.
      PubDate: Nov 2017
  • Trend of IASB Project on the Distinction between Equity and Liabilities:
           The Case for Cooperatives and Continental European Firms

    • Abstract: Publication date:  Mar 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  1  Roberto Maglio   Francesco Agliata   and Danilo. Tuccillo   The aim of this paper is to amend the research on the economic consequences of the proposed changes in equity and liabilities classification. The distinction between equity and liabilities is a challenging question for international standard setters. On this topic, the IASB and the FASB have developed a long-term project with the aim of addressing unresolved issues around classifying financial instruments as either equity or liabilities. With this regard, many approaches, which involve various effects on the gearing and on the reported earnings, have been proposed. In its 2008 discussion paper "Financial Instruments with Characteristics of Equity" the IASB exposed the alternative methods previously presented by the FASB in former Preliminary Views. Among the three different approaches, the Basic Ownership Approach was recommended in consideration of its simplicity with the hope of reducing structuring opportunities. Also the EFRAG gave its contribution to this debate by issuing its own discussion paper; it suggested a new classification method, the Loss Absorption Approach.
      PubDate: Mar 2017
  • Role of Equb in Financing Micro and Small Business Enterprises in Konso

    • Abstract: Publication date:  Mar 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  1  Addisu Karafo   The aim of this study was to assess the role of Equb in Micro and Small Business Enterprises finance in Konso. For this purpose, data was collected through questionnaire from Equb members as well as interviewing with Equb organizers and non Equb MSE owners. The respondents were selected using both proportionate stratified and random sampling techniques. Besides, the collected data were analyzed using descriptive narrations through concurrent triangulation strategy. The result revealed that, People joined Equb to dig up large amount of money, save and even get loans at the lowest interest. Banks/Micro Finance Institutions fail to cater for the saving and credit needs of poor and small business holders, mainly due to their lending terms and conditions of creating financial gap which informal financial institutions try to fill. In Konso, Equb dominates other sources in the finance establishment of Micro and Small Enterprises, expansion and their working capital finance, followed by personal saving, families and relatives.
      PubDate: Mar 2017
  • Financial Literacy among Women - Indian Scenario

    • Abstract: Publication date:  Jun 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  2  Chetna Singh   and Raj Kumar   One of the biggest challenges of our country is women empowerment which can only be attained by making women educated, finance liberated and independent. Financial literacy can be understood as the ability to know how money works in a normal course of action. Specifically it refers to the set of skills and knowledge that allows an individual to make informed and effective decisions with all of their financial resources. In India, virtually women are the main spender of the family whereas the men are the principal earner of the family. Although women's access to financial services has increased substantially faster in the past 10 years, their ability to exploit this access is often still limited by the disadvantages they experience because of their gender. Women are good at budgeting and managing household expenses but many women take their steps back when it comes to take larger financial decisions and they generally leave it to their spouses, fathers, brothers, etc, believing them to be financial experts. A minimum basic level of financial literacy is very essential for every woman so that they can live their life according to their own choices hence contributing the healthy and prosperous life of their family as a whole. Women have enormous potential to contribute towards the growth of the economy hence a financially independent women can be a great source of economic development. The purpose of this study was to give an overview about the financial literacy among women in developing country like India.
      PubDate: Jun 2017
  • Do Political Connections Decrease Financial Flexibility Reserves'
           Evidence from Chinese Private Firms

    • Abstract: Publication date:  Jun 2017
      Source:Universal Journal of Accounting and Finance  Volume  5  Number  2  Zi-xu Liu   This paper examines the impact of political connections on financial flexibility of private firms in China. Using a nationwide survey of Chinese private firms, we find that political connections can decrease financial flexibility reserves when financial constraint, environmental uncertainty and other variables are controlled. We further find that the high strength of political connections decreases more financial flexibility reserves than the low strength of political connections does.
      PubDate: Jun 2017
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