Publisher: Macrothink Institute   (Total: 47 journals)   [Sort by number of followers]

Showing 1 - 47 of 47 Journals sorted alphabetically
Aquatic Science and Technology     Open Access   (Followers: 4)
Asian J. of Finance & Accounting     Open Access   (Followers: 16)
Business and Economic Research     Open Access   (Followers: 13)
Business and Management Horizons     Open Access   (Followers: 14)
Business Management and Strategy     Open Access   (Followers: 48)
Case Studies in Business and Management     Open Access   (Followers: 15)
Education and Linguistics Research     Open Access   (Followers: 6)
Environmental Management and Sustainable Development     Open Access   (Followers: 11)
Global J. of Educational Studies     Open Access  
Human Resource Research     Open Access   (Followers: 1)
Intl. Finance and Banking     Open Access   (Followers: 3)
Intl. J. of Accounting and Financial Reporting     Open Access   (Followers: 18)
Intl. J. of Culture and History     Open Access   (Followers: 14)
Intl. J. of Education     Open Access   (Followers: 17)
Intl. J. of English Language Education     Open Access   (Followers: 15)
Intl. J. of Global Sustainability     Open Access   (Followers: 4)
Intl. J. of Human Resource Studies     Open Access   (Followers: 17)
Intl. J. of Industrial Marketing     Open Access   (Followers: 6)
Intl. J. of Learning and Development     Open Access   (Followers: 5)
Intl. J. of Linguistics     Open Access   (Followers: 12)
Intl. J. of Management Innovation Systems     Open Access  
Intl. J. of Regional Development     Open Access   (Followers: 1)
Intl. J. of Social Science Research     Open Access   (Followers: 14)
Intl. J. of Social Work     Open Access   (Followers: 26)
Intl. Research in Education     Open Access   (Followers: 6)
Issues in Economics and Business     Open Access  
Issues in Social Science     Open Access   (Followers: 5)
J. for the Study of English Linguistics     Open Access   (Followers: 6)
J. of Agricultural Studies     Open Access   (Followers: 5)
J. of Applied Biotechnology     Open Access   (Followers: 2)
J. of Asian Development     Open Access   (Followers: 2)
J. of Biology and Life Science     Open Access   (Followers: 2)
J. of Corporate Governance Research     Open Access  
J. of Education and Training     Open Access   (Followers: 4)
J. of Educational Issues     Open Access  
J. of Entrepreneurship and Business Innovation     Open Access   (Followers: 8)
J. of Environment and Ecology     Open Access   (Followers: 10)
J. of Food Industry     Open Access   (Followers: 2)
J. of Food Studies     Open Access   (Followers: 6)
J. of Management Research     Open Access   (Followers: 5)
J. of Public Administration and Governance     Open Access   (Followers: 31)
J. of Safety Studies     Open Access   (Followers: 1)
J. of Social Science Studies     Open Access   (Followers: 12)
J. of Studies in Education     Open Access   (Followers: 4)
Research in Applied Economics     Open Access   (Followers: 3)
Research in Business and Management     Open Access   (Followers: 2)
World J. of Business and Management     Open Access   (Followers: 2)
Similar Journals
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International Finance and Banking
Number of Followers: 3  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2374-2089
Published by Macrothink Institute Homepage  [47 journals]
  • Investigating Financial Statement Fraud in Ghana Using Beneish M-Score: A
           Case of Listed Companies on the Ghana Stock Exchange

    • Authors: Mike Adu-Gyamfi
      First page: 1
      Abstract: This quantitative research was conducted to detect the possibility of earnings manipulation by listed companies on the Ghana Stock Exchange, determine the relationship between company size and earnings manipulation and find out the existence of a correlation between share price and earnings manipulation. Using 22 companies out of a total of 41 listed companies, financial data gathered from published financial statements on the companies’ websites, Ghana Stock Exchange website and Annual Report Ghana website were examined from 2011 to 2016. Applying Beneish M-score model for the period 2011-2016, it was found that 26.2% of the sample size on the average were involved in creative accounting. The study also found that 28.4% of the small companies on the average were involved in earnings manipulation during the period 2011-2016 as compared to 25.4% of the big companies. However, the Mann-Whitney U test conducted revealed that there is no statistically significant difference between the level of earnings manipulation and company size. Spearman’s correlation analysis was conducted, firstly, on the entire sample and separately on the small and big companies. The results of the analysis showed that earnings manipulation and share price, statistically, were not significantly correlated. The quantitative research provides an insight into the level of earnings management amongst listed companies in Ghana and the appropriateness of the M-score model in detecting earnings manipulation. The evidence of incidence of creative accounting amongst the sampled companies is an indication of the need for more stringent measures to curb such practice to ensure the stability of the Ghanaian stock market and protect investor interest.
      PubDate: 2020-09-18
      DOI: 10.5296/ifb.v7i2.17710
      Issue No: Vol. 7, No. 2 (2020)
       
  • Cooperative Banks in Greece and Small & Medium Enterprises Views at a
           Time of Credit Constraints

    • Authors: John Mylonakis
      First page: 55
      Abstract: Cooperative banks are among those credit institutions that have played an important role in the financial systems of many countries, usually operating supplementary to the traditional commercial banks, mainly at regional level and aiming mostly at supporting SMEs financial needs. They provide traditional banking products to local SMEs even in remote areas. The number of Cooperative Banks in Greece has been decreased from originally 16 banks to 6 in the second half of 2020. The scope of this paper is to examine the managers’ views of 158 SMEs towards Cooperative Banks’ support (banking facilities) over the economic and financial crisis period (2015-2019). The research was carried out the last three months of 2019, using constructed questionnaire to a random sample of 208 Cooperative Banks’ clientele in places where Cooperative Banks have branches. Research showed that SMEs have a quite good opinion for Cooperative Banks presence in Greece.
      PubDate: 2020-11-15
      DOI: 10.5296/ifb.v7i2.17943
      Issue No: Vol. 7, No. 2 (2020)
       
  • Analysis Factors Affecting Accounting Organization in Pharmaceutical
           Producing Enterprises in Vietnam

    • Authors: Nguyen Thi Phuong Dung
      First page: 62
      Abstract: This study analyzes and evaluates the factors affecting the organization of the accounting work in pharmaceutical manufacturing enterprises in Vietnam in the current period. The study uses both qualitative and quantitative research methods. Research data was collected from 156 surveys, implemented for subjects including directors, deputy directors, chief accountants, accountants of 48 pharmaceutical manufacturing enterprises in Vietnam. Data were processed using SPSS 22.0 software.
      PubDate: 2020-12-23
      DOI: 10.5296/ifb.v7i2.18107
      Issue No: Vol. 7, No. 2 (2020)
       
 
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