Publisher: Inderscience Publishers   (Total: 449 journals)

 A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  

  First | 1 2 3 | Last   [Sort by number of followers]   [Restore default list]

Showing 201 - 400 of 449 Journals sorted alphabetically
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)
Intl. J. of Indian Culture and Business Management     Hybrid Journal   (Followers: 3)
Intl. J. of Industrial and Systems Engineering     Hybrid Journal   (Followers: 11, SJR: 0.34, CiteScore: 1)
Intl. J. of Industrial Electronics and Drives     Hybrid Journal   (Followers: 3)
Intl. J. of Information and Coding Theory     Hybrid Journal   (Followers: 6)
Intl. J. of Information and Communication Technology     Hybrid Journal   (Followers: 8, SJR: 0.13, CiteScore: 0)
Intl. J. of Information and Computer Security     Hybrid Journal   (Followers: 16, SJR: 0.141, CiteScore: 0)
Intl. J. of Information and Decision Sciences     Hybrid Journal   (Followers: 10, SJR: 0.233, CiteScore: 1)
Intl. J. of Information and Operations Management Education     Hybrid Journal   (Followers: 8)
Intl. J. of Information Privacy, Security and Integrity     Hybrid Journal   (Followers: 27)
Intl. J. of Information Quality     Hybrid Journal   (Followers: 3, SJR: 0.111, CiteScore: 0)
Intl. J. of Information Systems and Change Management     Hybrid Journal   (Followers: 12, SJR: 0.141, CiteScore: 0)
Intl. J. of Information Systems and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Information Technology and Management     Hybrid Journal   (Followers: 12, SJR: 0.12, CiteScore: 0)
Intl. J. of Information Technology, Communications and Convergence     Hybrid Journal   (Followers: 16)
Intl. J. of Innovation and Learning     Hybrid Journal   (Followers: 25, SJR: 0.26, CiteScore: 1)
Intl. J. of Innovation and Regional Development     Hybrid Journal   (Followers: 8)
Intl. J. of Innovation and Sustainable Development     Hybrid Journal   (Followers: 11, SJR: 0.271, CiteScore: 1)
Intl. J. of Innovation in Education     Hybrid Journal   (Followers: 9)
Intl. J. of Innovative Computing and Applications     Hybrid Journal   (Followers: 3, SJR: 0.144, CiteScore: 1)
Intl. J. of Instrumentation Technology     Hybrid Journal   (Followers: 6)
Intl. J. of Integrated Supply Management     Hybrid Journal   (Followers: 4, SJR: 0.263, CiteScore: 1)
Intl. J. of Intellectual Property Management     Hybrid Journal   (Followers: 30, SJR: 0.101, CiteScore: 0)
Intl. J. of Intelligence and Sustainable Computing     Hybrid Journal   (Followers: 3)
Intl. J. of Intelligent Defence Support Systems     Hybrid Journal   (Followers: 5)
Intl. J. of Intelligent Engineering Informatics     Hybrid Journal  
Intl. J. of Intelligent Enterprise     Hybrid Journal   (Followers: 1, SJR: 0.138, CiteScore: 0)
Intl. J. of Intelligent Information and Database Systems     Hybrid Journal   (Followers: 4, SJR: 0.11, CiteScore: 0)
Intl. J. of Intelligent Internet of Things Computing     Hybrid Journal   (Followers: 3)
Intl. J. of Intelligent Machines and Robotics     Hybrid Journal   (Followers: 1)
Intl. J. of Intelligent Systems Design and Computing     Hybrid Journal  
Intl. J. of Intelligent Systems Technologies and Applications     Hybrid Journal   (Followers: 2, SJR: 0.152, CiteScore: 0)
Intl. J. of Intercultural Information Management     Hybrid Journal   (Followers: 12)
Intl. J. of Internet and Enterprise Management     Hybrid Journal   (Followers: 1)
Intl. J. of Internet Manufacturing and Services     Hybrid Journal   (Followers: 1, SJR: 0.118, CiteScore: 0)
Intl. J. of Internet Marketing and Advertising     Hybrid Journal   (Followers: 21, SJR: 0.223, CiteScore: 1)
Intl. J. of Internet of Things and Cyber-Assurance     Hybrid Journal  
Intl. J. of Internet Protocol Technology     Hybrid Journal   (Followers: 2, SJR: 0.139, CiteScore: 1)
Intl. J. of Internet Technology and Secured Transactions     Hybrid Journal   (Followers: 8, SJR: 0.217, CiteScore: 0)
Intl. J. of Inventory Research     Hybrid Journal   (Followers: 2)
Intl. J. of Islamic Marketing and Branding     Hybrid Journal   (Followers: 6)
Intl. J. of Knowledge and Learning     Hybrid Journal   (Followers: 4, SJR: 0.103, CiteScore: 0)
Intl. J. of Knowledge and Web Intelligence     Hybrid Journal   (Followers: 41)
Intl. J. of Knowledge Engineering and Data Mining     Hybrid Journal   (Followers: 41)
Intl. J. of Knowledge Engineering and Soft Data Paradigms     Hybrid Journal   (Followers: 2)
Intl. J. of Knowledge Management in Tourism and Hospitality     Hybrid Journal   (Followers: 3)
Intl. J. of Knowledge Management Studies     Hybrid Journal   (Followers: 33, SJR: 0.111, CiteScore: 0)
Intl. J. of Knowledge-Based Development     Hybrid Journal   (Followers: 5, SJR: 0.278, CiteScore: 1)
Intl. J. of Lean Enterprise Research     Hybrid Journal   (Followers: 2)
Intl. J. of Learning and Change     Hybrid Journal   (Followers: 14, SJR: 0.189, CiteScore: 0)
Intl. J. of Learning and Intellectual Capital     Hybrid Journal   (Followers: 2, SJR: 0.228, CiteScore: 1)
Intl. J. of Learning Technology     Hybrid Journal   (Followers: 9, SJR: 0.184, CiteScore: 1)
Intl. J. of Leisure and Tourism Marketing     Hybrid Journal   (Followers: 20)
Intl. J. of Liability and Scientific Enquiry     Hybrid Journal   (Followers: 1)
Intl. J. of Lifecycle Performance Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Logistics Economics and Globalisation     Hybrid Journal   (Followers: 6)
Intl. J. of Logistics Systems and Management     Hybrid Journal   (Followers: 13, SJR: 0.371, CiteScore: 1)
Intl. J. of Low Radiation     Hybrid Journal   (Followers: 1, SJR: 0.115, CiteScore: 0)
Intl. J. of Machine Intelligence and Sensory Signal Processing     Hybrid Journal   (Followers: 5)
Intl. J. of Machining and Machinability of Materials     Hybrid Journal   (Followers: 6, SJR: 0.408, CiteScore: 1)
Intl. J. of Management and Decision Making     Hybrid Journal   (Followers: 7, SJR: 0.233, CiteScore: 1)
Intl. J. of Management and Enterprise Development     Hybrid Journal   (SJR: 0.164, CiteScore: 0)
Intl. J. of Management and Network Economics     Hybrid Journal  
Intl. J. of Management Concepts and Philosophy     Hybrid Journal   (Followers: 3)
Intl. J. of Management Development     Hybrid Journal   (Followers: 13)
Intl. J. of Management in Education     Hybrid Journal   (Followers: 8, SJR: 0.209, CiteScore: 0)
Intl. J. of Management Practice     Hybrid Journal   (Followers: 4, SJR: 0.127, CiteScore: 0)
Intl. J. of Managerial and Financial Accounting     Hybrid Journal   (Followers: 9, SJR: 0.195, CiteScore: 1)
Intl. J. of Manufacturing Research     Hybrid Journal   (Followers: 8, SJR: 0.411, CiteScore: 1)
Intl. J. of Manufacturing Technology and Management     Hybrid Journal   (Followers: 9, SJR: 0.159, CiteScore: 0)
Intl. J. of Markets and Business Systems     Hybrid Journal  
Intl. J. of Masonry Research and Innovation     Hybrid Journal   (Followers: 1)
Intl. J. of Mass Customisation     Hybrid Journal  
Intl. J. of Materials and Product Technology     Hybrid Journal   (Followers: 3, SJR: 0.23, CiteScore: 1)
Intl. J. of Materials and Structural Integrity     Hybrid Journal   (Followers: 8, SJR: 0.369, CiteScore: 0)
Intl. J. of Materials Engineering Innovation     Hybrid Journal   (Followers: 2, SJR: 0.178, CiteScore: 0)
Intl. J. of Mathematical Modelling and Numerical Optimisation     Hybrid Journal   (Followers: 6, SJR: 0.157, CiteScore: 0)
Intl. J. of Mathematics in Operational Research     Hybrid Journal   (Followers: 2, SJR: 0.322, CiteScore: 1)
Intl. J. of Mechanisms and Robotic Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Mechatronics and Automation     Hybrid Journal   (Followers: 6, SJR: 0.129, CiteScore: 1)
Intl. J. of Mechatronics and Manufacturing Systems     Hybrid Journal   (Followers: 2, SJR: 0.199, CiteScore: 0)
Intl. J. of Medical Engineering and Informatics     Hybrid Journal   (Followers: 4, SJR: 0.181, CiteScore: 0)
Intl. J. of Metadata, Semantics and Ontologies     Hybrid Journal   (Followers: 11, SJR: 0.173, CiteScore: 1)
Intl. J. of Metaheuristics     Hybrid Journal   (Followers: 1)
Intl. J. of Microstructure and Materials Properties     Hybrid Journal   (Followers: 8, SJR: 0.148, CiteScore: 0)
Intl. J. of Migration and Border Studies     Hybrid Journal   (Followers: 17)
Intl. J. of Migration and Residential Mobility     Hybrid Journal   (Followers: 10)
Intl. J. of Mining and Mineral Engineering     Hybrid Journal   (Followers: 8, SJR: 0.232, CiteScore: 1)
Intl. J. of Mobile Communications     Hybrid Journal   (Followers: 9, SJR: 0.665, CiteScore: 2)
Intl. J. of Mobile Learning and Organisation     Hybrid Journal   (Followers: 18, SJR: 0.85, CiteScore: 2)
Intl. J. of Mobile Network Design and Innovation     Hybrid Journal   (Followers: 2, SJR: 0.123, CiteScore: 1)
Intl. J. of Modelling in Operations Management     Hybrid Journal   (Followers: 4)
Intl. J. of Modelling, Identification and Control     Hybrid Journal   (Followers: 1, SJR: 0.401, CiteScore: 2)
Intl. J. of Monetary Economics and Finance     Hybrid Journal   (Followers: 9, SJR: 0.237, CiteScore: 1)
Intl. J. of Multicriteria Decision Making     Hybrid Journal   (Followers: 8, SJR: 0.181, CiteScore: 0)
Intl. J. of Multimedia Intelligence and Security     Hybrid Journal   (Followers: 9)
Intl. J. of Multinational Corporation Strategy     Hybrid Journal  
Intl. J. of Multivariate Data Analysis     Hybrid Journal   (Followers: 2)
Intl. J. of Nano and Biomaterials     Hybrid Journal   (Followers: 9, SJR: 0.111, CiteScore: 0)
Intl. J. of Nanomanufacturing     Hybrid Journal   (SJR: 0.17, CiteScore: 0)
Intl. J. of Nanoparticles     Hybrid Journal   (Followers: 1, SJR: 0.167, CiteScore: 1)
Intl. J. of Nanotechnology     Hybrid Journal   (Followers: 8, SJR: 0.202, CiteScore: 0)
Intl. J. of Network Science     Hybrid Journal   (Followers: 3)
Intl. J. of Networking and Virtual Organisations     Hybrid Journal   (Followers: 14, SJR: 0.163, CiteScore: 0)
Intl. J. of Nonlinear Dynamics and Control     Hybrid Journal   (Followers: 5)
Intl. J. of Nuclear Desalination     Hybrid Journal   (Followers: 1)
Intl. J. of Nuclear Energy Science and Technology     Hybrid Journal   (Followers: 5, SJR: 0.246, CiteScore: 0)
Intl. J. of Nuclear Governance, Economy and Ecology     Hybrid Journal   (Followers: 1)
Intl. J. of Nuclear Hydrogen Production and Applications     Hybrid Journal   (Followers: 1)
Intl. J. of Nuclear Knowledge Management     Hybrid Journal   (Followers: 1)
Intl. J. of Nuclear Law     Hybrid Journal   (Followers: 5)
Intl. J. of Nuclear Safety and Security     Hybrid Journal   (Followers: 1)
Intl. J. of Ocean Systems Management     Hybrid Journal   (Followers: 3)
Intl. J. of Oil, Gas and Coal Technology     Hybrid Journal   (Followers: 9, SJR: 0.265, CiteScore: 1)
Intl. J. of Operational Research     Hybrid Journal   (Followers: 3, SJR: 0.467, CiteScore: 1)
Intl. J. of Organisational Design and Engineering     Hybrid Journal   (Followers: 5)
Intl. J. of Petroleum Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Planning and Scheduling     Hybrid Journal   (Followers: 3)
Intl. J. of Pluralism and Economics Education     Hybrid Journal  
Intl. J. of Portfolio Analysis and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Postharvest Technology and Innovation     Hybrid Journal   (Followers: 3, SJR: 0.144, CiteScore: 0)
Intl. J. of Power and Energy Conversion     Hybrid Journal   (Followers: 3, SJR: 0.132, CiteScore: 0)
Intl. J. of Power Electronics     Hybrid Journal   (Followers: 25, SJR: 0.233, CiteScore: 1)
Intl. J. of Powertrains     Hybrid Journal   (Followers: 2)
Intl. J. of Precision Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Private Law     Hybrid Journal   (Followers: 10, SJR: 0.101, CiteScore: 0)
Intl. J. of Process Management and Benchmarking     Hybrid Journal   (Followers: 2, SJR: 0.314, CiteScore: 1)
Intl. J. of Process Systems Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Procurement Management     Hybrid Journal   (Followers: 12, SJR: 0.331, CiteScore: 1)
Intl. J. of Product Development     Hybrid Journal   (Followers: 1, SJR: 0.209, CiteScore: 1)
Intl. J. of Product Lifecycle Management     Hybrid Journal   (Followers: 1, SJR: 0.328, CiteScore: 1)
Intl. J. of Productivity and Quality Management     Hybrid Journal   (Followers: 7, SJR: 0.352, CiteScore: 1)
Intl. J. of Project Organisation and Management     Hybrid Journal   (Followers: 19, SJR: 0.273, CiteScore: 1)
Intl. J. of Public Law and Policy     Hybrid Journal   (Followers: 12, SJR: 0.108, CiteScore: 0)
Intl. J. of Public Policy     Hybrid Journal   (Followers: 4, SJR: 0.128, CiteScore: 0)
Intl. J. of Public Sector Performance Management     Hybrid Journal   (Followers: 11, SJR: 0.142, CiteScore: 0)
Intl. J. of Qualitative Research in Services     Hybrid Journal   (Followers: 4)
Intl. J. of Quality and Innovation     Hybrid Journal   (Followers: 6)
Intl. J. of Quality Engineering and Technology     Hybrid Journal   (Followers: 4, SJR: 0.134, CiteScore: 0)
Intl. J. of Quantitative Research in Education     Hybrid Journal   (Followers: 5)
Intl. J. of Radio Frequency Identification Technology and Applications     Hybrid Journal   (Followers: 5)
Intl. J. of Rapid Manufacturing     Hybrid Journal   (Followers: 3)
Intl. J. of Reasoning-based Intelligent Systems     Hybrid Journal   (SJR: 0.126, CiteScore: 0)
Intl. J. of Reliability and Safety     Hybrid Journal   (Followers: 12, SJR: 0.201, CiteScore: 0)
Intl. J. of Renewable Energy Technology     Hybrid Journal   (Followers: 10)
Intl. J. of Research, Innovation and Commercialisation     Hybrid Journal  
Intl. J. of Revenue Management     Hybrid Journal   (Followers: 2, SJR: 0.154, CiteScore: 0)
Intl. J. of Risk Assessment and Management     Hybrid Journal   (Followers: 15, SJR: 0.142, CiteScore: 0)
Intl. J. of Satellite Communications Policy and Management     Hybrid Journal   (Followers: 12)
Intl. J. of Security and Networks     Hybrid Journal   (Followers: 11, SJR: 0.212, CiteScore: 1)
Intl. J. of Sensor Networks     Hybrid Journal   (Followers: 4, SJR: 0.25, CiteScore: 1)
Intl. J. of Service and Computing Oriented Manufacturing     Hybrid Journal   (Followers: 2)
Intl. J. of Services and Operations Management     Hybrid Journal   (Followers: 5, SJR: 0.288, CiteScore: 1)
Intl. J. of Services and Standards     Hybrid Journal   (Followers: 1, SJR: 0.13, CiteScore: 0)
Intl. J. of Services Operations and Informatics     Hybrid Journal   (Followers: 1, SJR: 0.106, CiteScore: 0)
Intl. J. of Services Sciences     Hybrid Journal  
Intl. J. of Services Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.129, CiteScore: 0)
Intl. J. of Services, Economics and Management     Hybrid Journal   (SJR: 0.118, CiteScore: 0)
Intl. J. of Shipping and Transport Logistics     Hybrid Journal   (Followers: 6, SJR: 0.416, CiteScore: 1)
Intl. J. of Signal and Imaging Systems Engineering     Hybrid Journal   (SJR: 0.179, CiteScore: 1)
Intl. J. of Simulation and Process Modelling     Hybrid Journal   (Followers: 5, SJR: 0.259, CiteScore: 1)
Intl. J. of Six Sigma and Competitive Advantage     Hybrid Journal   (Followers: 3, SJR: 0.161, CiteScore: 0)
Intl. J. of Smart Grid and Green Communications     Hybrid Journal   (Followers: 1)
Intl. J. of Smart Technology and Learning     Hybrid Journal   (Followers: 3)
Intl. J. of Social and Humanistic Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Social Computing and Cyber-Physical Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Social Entrepreneurship and Innovation     Hybrid Journal   (Followers: 22)
Intl. J. of Social Media and Interactive Learning Environments     Hybrid Journal   (Followers: 16)
Intl. J. of Social Network Mining     Hybrid Journal   (Followers: 2)
Intl. J. of Society Systems Science     Hybrid Journal  
Intl. J. of Soft Computing and Networking     Hybrid Journal   (Followers: 1)
Intl. J. of Software Engineering, Technology and Applications     Hybrid Journal   (Followers: 4)
Intl. J. of Space Science and Engineering     Hybrid Journal   (Followers: 10)
Intl. J. of Space-Based and Situated Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Spatial, Temporal and Multimedia Information Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Spatio-Temporal Data Science     Hybrid Journal  
Intl. J. of Sport Management and Marketing     Hybrid Journal   (Followers: 10, SJR: 0.377, CiteScore: 1)
Intl. J. of Strategic Business Alliances     Hybrid Journal   (Followers: 3)
Intl. J. of Strategic Change Management     Hybrid Journal   (Followers: 12)
Intl. J. of Strategic Engineering Asset Management     Hybrid Journal   (Followers: 5)
Intl. J. of Structural Engineering     Hybrid Journal   (Followers: 12, SJR: 0.326, CiteScore: 1)
Intl. J. of Supply Chain and Inventory Management     Hybrid Journal   (Followers: 14)
Intl. J. of Supply Chain and Operations Resilience     Hybrid Journal   (Followers: 7)
Intl. J. of Surface Science and Engineering     Hybrid Journal   (Followers: 8, SJR: 0.412, CiteScore: 1)
Intl. J. of Sustainable Agricultural Management and Informatics     Hybrid Journal   (Followers: 1)
Intl. J. of Sustainable Aviation     Hybrid Journal   (Followers: 4)
Intl. J. of Sustainable Design     Hybrid Journal   (Followers: 9)
Intl. J. of Sustainable Development     Hybrid Journal   (Followers: 16, SJR: 0.2, CiteScore: 0)
Intl. J. of Sustainable Economy     Hybrid Journal   (Followers: 1)
Intl. J. of Sustainable Manufacturing     Hybrid Journal   (Followers: 4)
Intl. J. of Sustainable Materials and Structural Systems     Hybrid Journal   (Followers: 3)
Intl. J. of Sustainable Real Estate and Construction Economics     Hybrid Journal   (Followers: 2)
Intl. J. of Sustainable Society     Hybrid Journal   (Followers: 3, SJR: 0.297, CiteScore: 1)
Intl. J. of Sustainable Strategic Management     Hybrid Journal   (Followers: 4)
Intl. J. of Swarm Intelligence     Hybrid Journal   (Followers: 2)
Intl. J. of System Control and Information Processing     Hybrid Journal   (Followers: 3)
Intl. J. of System of Systems Engineering     Hybrid Journal   (Followers: 2, SJR: 0.212, CiteScore: 0)
Intl. J. of Systems, Control and Communications     Hybrid Journal   (Followers: 4, SJR: 0.142, CiteScore: 0)
Intl. J. of Teaching and Case Studies     Hybrid Journal   (Followers: 5)

  First | 1 2 3 | Last   [Sort by number of followers]   [Restore default list]

Similar Journals
Journal Cover
International Journal of Managerial and Financial Accounting
Journal Prestige (SJR): 0.195
Citation Impact (citeScore): 1
Number of Followers: 9  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1753-6715 - ISSN (Online) 1753-6723
Published by Inderscience Publishers Homepage  [449 journals]
  • The role of resources and capabilities in managing and overcoming the
           
    • Authors: Antonio Usai, Daniele Porcheddu, Brunella Arru
      Pages: 187 - 221
      Abstract: The Italian economic system comprises a significant number of small and medium-sized family businesses. Recent empirical evidence shows that the characteristics of family firms are crucial in overcoming the adverse effects of the financial crisis, thus contributing to the generation of wealth and employment for the country. Using the case study approach, this paper investigates the firm-level dynamics during the last economic recession of a medium-size family firm, operating in a mature market and situated in a rural context. The finding showed that the management approach to the crisis was dictated, among various factors, by the firms distinctive characteristics, its social capital and its role in the local and regional contexts. These peculiarities have been the key to overcoming the most harmful effects of the economic crisis and to avoiding the necessity of carrying out radical restructuring processes and financial recovery. Moreover, this case showed the pivotal role of the social dimension of the firm and the consequences of the decrease in the historical attention placed on the well-being of the business community and society as a whole.
      Keywords: family firm; family business; financial crisis; social capital; social dimension of firm; firm-level dynamics; mature market
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 187 - 221
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104129
      Issue No: Vol. 11, No. 3/4 (2019)
       
  • The effect of size offering and leverage on IPO underpricing
    • Authors: Maxime Gauvin, Gabriel J. Power
      Pages: 222 - 237
      Abstract: IPO underpricing is a well-documented stylised fact in financial markets. Although many explanations have been considered, the role of size offering is under-studied. This paper investigates US IPO underpricing in a setting that allows for size offering, leverage, and Fama-French risk factors. We find that, across specifications, size offering is economically and statistically significant. IPO underpricing is decreasing in the size offering, controlling for other variables. Implications for investors and firms are discussed and related to firm ex ante uncertainty.
      Keywords: initial public offering; IPO; underpricing; abnormal return; size; offering; equity; debt; leverage; risk; asymmetric information
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 222 - 237
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104130
      Issue No: Vol. 11, No. 3/4 (2019)
       
  • Does the voluntary adoption of integrated reporting affect the value
           relevance of accounting information? Empirical evidence from Europe
    • Authors: Salvatore Loprevite, Daniela Rupo, Bruno Ricca
      Pages: 238 - 268
      Abstract: This study verifies whether the voluntary adoption of an integrated report in Europe under the framework is associated with the <i>value relevance</i> of summary accounting information. We compare a sample of European listed companies that publish Integrated Reports (IR-firms) under the framework with companies that do not publish it (NIR-firms). To analyse the association between market value (MV) and traditional accounting information (book value and earnings), we use multivariate regression linear models and generalised linear models (GLM). The results of our analysis show that the adoption of IR appears to strongly affect the <i>value relevance</i> of summary accounting information. For IR-firms, we find significant lower <i>value relevance</i> for earnings and slightly higher <i>value relevance</i> for book value, compared to NIR-firms. Additionally, our findings reveal that for both groups the level of investments on intangibles is positively associated to market value but with a significantly higher association for the IR-firms.
      Keywords: integrated reporting; international integrated reporting framework; value relevance; accounting information; market effects; generalised linear models; GLM; <IR> framework; non-financial voluntary or mandatory reporting; agency theory
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 238 - 268
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104131
      Issue No: Vol. 11, No. 3/4 (2019)
       
  • Credit access and performance of Italian firms: how relevant is
           gender?
    • Authors: Luana Serino, Armando Papa, Francesco Campanella, Jens Mueller
      Pages: 269 - 289
      Abstract: This paper investigates the relationship between firm's structure with its performance besides the interest rates applied by banks; and the gender governance besides firm's profitability and the pricing of credit charged by the banking system. The sample used for this empirical research consists of 219 Italian firms and it was analysed during the 2013-2016 period. Employing a two-phases quantitative method, our study finds that there are important elements (both in terms of corporate structure and gender governance) that impact on the corporate performance and the pricing of credit firms pay when they succeed in borrowing.
      Keywords: banks; bias; business; corporate structure; credit access; female firms; gender governance; loans; performance; pricing of credit
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 269 - 289
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104132
      Issue No: Vol. 11, No. 3/4 (2019)
       
  • Measuring the maintenance performance through fuzzy logic and analytical
           hierarchy process
    • Authors: Mehdi Amine Naji, Ahmed Mousrij, Valentina Cillo, Roberto Chierici
      Pages: 290 - 319
      Abstract: The paper presents an innovative maintenance performance measurement system that organisations can adopt to identify those predictors that better contribute to achieve higher maintenance standards. Adopting a multi-level, multi-criteria decomposition technique designed to identify and classify key indicators, the study aims to support firms in their decision-making process. Using the fuzzy logic technique, the elementary performance measurement is quantified. Afterwards, by implementing the analytical hierarchy process (AHP) and the weighted arithmetic mean, these measures are aggregated to a holistic measure that quantifies the overall maintenance performance and identifies precisely the requirements to improve continuously and effectively the maintenance performance. Finally, the proposed model was applied to a Moroccan company leader in the chemical sector. The results show that the model effectively allows maintenance managers to properly measure and improve their maintenance performance and support managers in identifying the key actions to enhance their organisations' performance.
      Keywords: maintenance performance measurement; maintenance performance indicator; fuzzy set; multi-criteria decision-making; MCDM; analytical hierarchy process; AHP
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 290 - 319
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104133
      Issue No: Vol. 11, No. 3/4 (2019)
       
  • Fostering tacit knowledge sharing and innovative work behaviour: an
           integrated theoretical view
    • Authors: Vikas Gupta, Asha Thomas
      Pages: 320 - 346
      Abstract: A pivotal role is played by innovative work behaviour (IWB) for the lasting existence of knowledge-intensive business organisations. Although it is significant to be innovative and creative, the influences of this innovation and creativity on the economy and its growth in the future are still inadequate. This conceptual research, supported by the social capital theory (SCT) and self-determination theory (SDT), attempts to focus on vital predictors that are important for promoting tacit knowledge sharing (KS). This study also concentrates on IWB as an outcome of tacit KS as it enhances the idea of contributing to the existing literature not explored earlier by other related studies.
      Keywords: tacit knowledge sharing; TKS; innovative work behaviour; IWB; social capital theory; SCT; self-determination theory; SDT
      Citation: International Journal of Managerial and Financial Accounting, Vol. 11, No. 3/4 (2019) pp. 320 - 346
      PubDate: 2019-12-16T23:20:50-05:00
      DOI: 10.1504/IJMFA.2019.104134
      Issue No: Vol. 11, No. 3/4 (2019)
       
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


Your IP address: 100.24.125.162
 
Home (Search)
API
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-