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International Journal of Accounting and Financial Reporting
Number of Followers: 10

This is an Open Access Journal

Open Access journal
ISSN (Print) 2162-3082
Published by Macrothink Institute

[47 journals]

A Preliminary Research on Financing in Enterprises
- Authors: Felix Elentably
  Abstract: The capital structure theory is a very important question in economy, the modern capital structure theory by Modigliani and Miller is proposed based on the assumption of perfect capital market. The core problem of capital structure is the company financing options, with the vigorous development of the world capital markets, enterprise's financing way has become increasingly flexible and diversified, the enterprise should choose different financing ways according to their own situation, give full consideration to the development, production scale, repayment ability and financing risks. This paper briefly introduces the types of enterprise financing, analyses the Chinese enterprises' financing condition, puts forward some suggestions on the selection of corporate financing patterns.
  PubDate: Thu, 15 Dec 2022 00:00:00 -080
The Impact of Applying Egyptian Regulations on the Lessor Business Health
(Panel Data Approach)
- Authors: May Mahmoud Elewa; Yasmin Abdel aal Mahmoud
  Abstract: The aim of this study is to indicate the non-financial institutions financial health before and after the application of the Egyptian Financial Leasing and Factoring Act. Lessor firms applied the new Regulations for leasing on the year 2018. The study uses numerical data for 5 years during 2016-2020 from the financial reports of 10 lessors listed in the Egyptian Financial Regulatory Authority FRA. The sample of the study was equivalent to 43 firm year observations. The selected firms operate in cash, have annual reports that date from 1/1 to 31/12, have not been disqualified at any time during the study period, have complete data, and currency recorded in Egyptian pound. The test tool used to forecast financial health was the adjusted Altman Z-Score model (1995). In addition, the study applied the simple regression model and five step panel analyses. The dependent variable was the firm health represented by the sum of Z-Score. The independent variable was the Financial Leasing and Factoring Act represented by sales, financial liabilities, EBIT/operating profit or loss and financial leased fixed assets. The results indicate a strong significant impact of applying the Financial Leasing and Factoring Act on the lessor business health. The results of this study might increase the quality of predictability of lessor financial health. The length of the study period makes it possible to track progress of lessor firms to be able to predict their future business health. This is a modest contribution to the literature relating to lessors in Egypt.
  PubDate: Wed, 14 Dec 2022 22:30:41 -080
A Review of Research on Perceived Employability and Its Consequences
- Authors: Jeff Sakaki
  Abstract: Perceived employability is an individual's subjective perception of the possibility of obtaining and maintaining (current or future) employment, which has gradually become an important personal resource to help employees adapt to the uncertain workplace environment. From the perspective of enterprises, high employability awareness may stimulate high job turnover of employees, which leads enterprises into the risk of training and development costs being wasted. This paper first reviews the connotation, structure and measurement of perceived employability, and then systematically sorts out the effects and mechanisms of perceived employability from the perspectives of career management, occupational health psychology and organizational behavior, so as to clarify the internal reasons for the differentiated effects of perceived employability on individuals and enterprises to a certain extent.
  PubDate: Wed, 14 Dec 2022 00:00:00 -080

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