Publisher: Inderscience Publishers   (Total: 449 journals)

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Showing 1 - 200 of 449 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 15)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 18)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 9, SJR: 0.195, CiteScore: 0)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 25)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 17, SJR: 0.424, CiteScore: 1)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 7)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 10, SJR: 0.595, CiteScore: 1)
European J. of Intl. Management     Hybrid Journal   (Followers: 3, SJR: 0.3, CiteScore: 1)
Global Business and Economics Review     Hybrid Journal   (Followers: 3, SJR: 0.154, CiteScore: 0)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.279, CiteScore: 0)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 19)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 16, SJR: 0.14, CiteScore: 0)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 8, SJR: 0.21, CiteScore: 1)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal   (Followers: 7)
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 5, SJR: 0.144, CiteScore: 1)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 3, SJR: 0.132, CiteScore: 0)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 27, SJR: 0.124, CiteScore: 0)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 10, SJR: 0.163, CiteScore: 0)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 34)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 5)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 5, SJR: 0.878, CiteScore: 3)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.152, CiteScore: 0)
Intl. J. of Agriculture Innovation, Technology and Globalisation     Hybrid Journal  
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 12)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 9, SJR: 0.455, CiteScore: 3)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 1, SJR: 0.275, CiteScore: 1)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 4, SJR: 0.229, CiteScore: 0)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 8)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.129, CiteScore: 0)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 7)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 14)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.225, CiteScore: 1)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 11, SJR: 0.189, CiteScore: 1)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 4)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.374, CiteScore: 1)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 3, SJR: 0.128, CiteScore: 0)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 7)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16, SJR: 0.137, CiteScore: 0)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 8)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 24)
Intl. J. of Big Data Management     Hybrid Journal   (Followers: 2)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.721, CiteScore: 4)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 16, SJR: 0.157, CiteScore: 0)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 4, SJR: 0.205, CiteScore: 1)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 8)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 6, SJR: 0.269, CiteScore: 1)
Intl. J. of Blockchains and Cryptocurrencies     Hybrid Journal   (Followers: 1)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Data Analytics     Hybrid Journal  
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 2)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 3, SJR: 0.263, CiteScore: 1)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.104, CiteScore: 0)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 5)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 16)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 3)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 4, SJR: 0.274, CiteScore: 1)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 7, SJR: 0.171, CiteScore: 0)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 17, SJR: 0.266, CiteScore: 1)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 11, SJR: 0.28, CiteScore: 1)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 30, SJR: 0.249, CiteScore: 2)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 19, SJR: 0.18, CiteScore: 0)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 9, SJR: 0.197, CiteScore: 1)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 12, SJR: 0.149, CiteScore: 1)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 25)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 3)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 4)
Intl. J. of Collaborative Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Enterprise     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Intelligence     Hybrid Journal   (Followers: 3)
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.177, CiteScore: 1)
Intl. J. of Comparative Management     Hybrid Journal  
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 3)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 29)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.231, CiteScore: 1)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 6)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 13)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 3)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.135, CiteScore: 0)
Intl. J. of Computational Medicine and Healthcare     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 2, SJR: 0.373, CiteScore: 1)
Intl. J. of Computational Systems Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 3, SJR: 0.131, CiteScore: 0)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 1, SJR: 0.225, CiteScore: 1)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 3)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 2, SJR: 0.299, CiteScore: 1)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 5, SJR: 0.196, CiteScore: 0)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 5)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 6)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 3)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (Followers: 1, SJR: 0.127, CiteScore: 0)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 2, SJR: 0.173, CiteScore: 1)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 17, SJR: 0.23, CiteScore: 0)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 18, SJR: 0.217, CiteScore: 1)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 14, SJR: 0.209, CiteScore: 0)
Intl. J. of Data Science     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Support Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 11)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 6)
Intl. J. of Digital Enterprise Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Digital Signals and Smart Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 7)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.184, CiteScore: 0)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 4, SJR: 0.134, CiteScore: 1)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 5, SJR: 0.156, CiteScore: 0)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 11, SJR: 0.225, CiteScore: 1)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 6)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 2, SJR: 0.24, CiteScore: 0)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 3, SJR: 0.148, CiteScore: 0)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 2)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Electronic Governance     Hybrid Journal   (SJR: 0.142, CiteScore: 1)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 2, SJR: 0.254, CiteScore: 1)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.249, CiteScore: 1)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 8, SJR: 0.137, CiteScore: 0)
Intl. J. of Electronic Transport     Hybrid Journal   (Followers: 9)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 6, SJR: 0.48, CiteScore: 1)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 12, SJR: 0.185, CiteScore: 0)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.224, CiteScore: 0)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 8, SJR: 0.175, CiteScore: 0)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, CiteScore: 0)
Intl. J. of Entertainment Technology and Management     Hybrid Journal  
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.308, CiteScore: 1)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 29, SJR: 0.255, CiteScore: 1)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 32, SJR: 0.401, CiteScore: 1)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 5, SJR: 0.181, CiteScore: 0)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 2, SJR: 0.215, CiteScore: 1)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 17, SJR: 0.132, CiteScore: 0)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 4, SJR: 0.175, CiteScore: 0)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 7, SJR: 0.117, CiteScore: 0)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 6)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 2)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.141, CiteScore: 0)
Intl. J. of Exergy     Hybrid Journal   (Followers: 3, SJR: 0.396, CiteScore: 1)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 7)
Intl. J. of Export Marketing     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 4)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 1)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 22)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Software Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 6, SJR: 0.115, CiteScore: 0)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 4)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 6)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 8, SJR: 0.199, CiteScore: 0)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 3, SJR: 0.153, CiteScore: 0)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 2, SJR: 0.259, CiteScore: 1)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 14, SJR: 0.233, CiteScore: 1)
Intl. J. of Governance and Financial Intermediation     Hybrid Journal  
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 3)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 6, SJR: 0.209, CiteScore: 0)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.341, CiteScore: 2)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 8)
Intl. J. of Healthcare Policy     Hybrid Journal   (Followers: 1)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.139, CiteScore: 0)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 7, SJR: 0.23, CiteScore: 0)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.428, CiteScore: 1)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.116, CiteScore: 0)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 6)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 4)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 21, SJR: 0.117, CiteScore: 0)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 18)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 28, SJR: 0.162, CiteScore: 0)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 14)
Intl. J. of Humanitarian Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Hybrid Intelligence     Hybrid Journal  
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 8, SJR: 0.43, CiteScore: 2)
Intl. J. of Hydromechatronics     Hybrid Journal  

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Similar Journals
Journal Cover
International Journal of Accounting and Finance
Number of Followers: 19  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1752-8224 - ISSN (Online) 1752-8232
Published by Inderscience Publishers Homepage  [449 journals]
  • Underpricing in public offers: Indian perspective for policy
           initiative
    • Authors: Renato Lopes Da Costa, Nelson Santos António, José Brás Dos Santos
      Pages: 87 - 110
      Abstract: Initial public offering (IPO) underpricing is a common practice all over the world. Several studies have attempted to identify the causes of or reasons behind underpricing and explain the phenomenon. The influence of the secondary market on underpricing in the primary market has been explained by Mauer and Senbet (1992). However, the explanation provided by Mauer and Senbet (1992) is not empirically supported by the findings of the present study which considers an Indian context for the period 1998-2012. The three-pronged theory of secondary market influence on primary market: 1) incomplete spanning; 2) incomplete access; 3) seasonality, is not supported in the Indian context. Moreover, findings of this paper have implications that go beyond the three-pronged theory to explain the influence of the secondary market on underpricing in the primary market. This paper recommends the use of behavioural finance to justify instances of underpricing in India.
      Keywords: primary market; stock market; market efficiency; investors; underpricing
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 87 - 110
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106749
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
  • An examination of environmental disclosures of most polluting companies in
           India
    • Authors: Renato Lopes Da Costa, Nelson Santos António, José Brás Dos Santos
      Pages: 111 - 129
      Abstract: The purpose of the study is to find the status of environmental disclosures of the most polluting companies in India. Environmental disclosures are measured by a checklist of items based on 'global reporting initiative' guidelines as well as environmental regulations prevailing in India. Disclosure scores are drawn individually by using content analysis of annual reports for a sample of 130 most polluting companies in India for a period of eight years, i.e., from 2009-2010 to 2016-2017. The extent of environmental disclosures of the most polluting companies in India is limited. But the year wise movement shows an increasing trend, suggesting that disclosure practices have been improved over the study period especially after the inclusion of business responsibility reports. The overall result shows that the polluting companies in India are disclosing environmental information in their annual reports as a strategy to create social image among their stakeholders and also for competitive advantage. It is felt that for better environmental disclosures, Securities and Exchange Board of India (SEBI) should mandate all the listed companies to disclose detailed environmental information in their periodic report for enhancing the transparency and accountability of such disclosure.
      Keywords: environmental disclosures; content analysis; environmental disclosure index; global reporting initiative; GRI; annual reports; business responsibility report
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 111 - 129
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106751
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
  • Analysing business failure processes
    • Authors: Rocío Flores-Jimeno, Inmaculada Jimeno-García
      Pages: 130 - 151
      Abstract: The purpose of this article is on detecting failure trajectories based on financial variables. We use a dynamic methodology to analyse financial failure. We wish to do this because our goal is to analyse how the economic and financial indicators can predict the risk of failure in a sample of companies. Using a sample of 132 companies which were declared bankrupt or dissolved, we depict the trajectories behaviour of the companies on their path to failure. We analyse these trajectories to show if there are empirical evidences of the different processes of bankruptcy. We also study if the warning signs of failure are different in each of these trajectories. In conclusion, we will see that there are different failure trajectories. We can use these different trajectories to identify the indicators that warn of the risks of failure of the companies in the sample. Finally, we prove that the warning signs of failure do not occur in the same way or at the same time.
      Keywords: business failure; failure process; financial ratios; bankruptcy; insolvency; dissolution
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 130 - 151
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106754
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
  • Determinants of efficiency and stability: evidence from private
           commercial banks in Bangladesh
    • Authors: Mohammad Dulal Miah, Helal Uddin, Nazifa Nusrat Ahmed
      Pages: 152 - 169
      Abstract: This research aims at examining the determinants of efficiency and stability of private commercial banks in Bangladesh. Data are collected from 20 private commercial banks over the period 2002-2013. Collected data are analysed using accounting ratio, stochastic frontier analysis (SFA), and ordinary least square (OLS) regression techniques. Analysis shows that average profit efficiency is significantly higher than average cost efficiency. Stability is positively related to profit efficiency. Provision for loans and leases (PLL) and statutory reserves appear to reduce banks' cost efficiency. Size is positively related to stability which proves that larger banks are more resilient to adverse financial conditions. Results also indicate that highly capitalised banks are more stable than thinly capitalised banks.
      Keywords: efficiency; financial stability; commercial banks; Bangladesh; financial fragility
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 152 - 169
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106755
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
  • The failure prediction models: a comparative study
    • Authors: Mohammad Dulal Miah, Helal Uddin, Nazifa Nusrat Ahmed
      Pages: 170 - 204
      Abstract: The objective of this paper is to explain and predict the companies' failure risk of claiming a credit in order to improve the decision-making process. Our tests are conducted on a sample of 513 French companies and use the methodologies of principal component analysis, Fisher's linear discriminant analysis; and logistic regression. All have been implemented using carefully selected economic and financial ratios. The empirical results show that the turnover in logarithm, financial independence, the by-employee turnover and the turnover growth rate are the most important explanatory variables with a ranking success that exceeds 70%. This finding is consistent across all tested models and specifications.
      Keywords: credit risk; failure prediction; Fisher linear discriminant analysis; logistic regression; credit scoring
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 170 - 204
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106759
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
  • How do investors react to auditor resignations?
    • Authors: Wonik Choi, Vivek Mande, Myungsoo Son
      Pages: 205 - 227
      Abstract: Many prior studies examining stock market reaction to auditor changes have focused on short windows surrounding their announcements. These studies have found mixed results on how investors process auditor change information. Expanding the test window, we document a downward market reaction that begins 60 days prior to auditor resignation announcements and continues for at least 30 days after the announcements. Our analyses using longer pre- and post-announcement windows provide a fuller picture of the stock market reaction to auditor change events. We also find that there is negative market reaction to reportable events disclosures in the Form 8-K in the post-SOX years. This suggests that post-SOX, rather than simply assume that resignations are signals of bad news, investors find the specific reasons provided for the resignations to be incrementally useful.
      Keywords: auditor switch; auditor resignation; auditor dismissal; market reaction; Sarbanes-Oxley
      Citation: International Journal of Accounting and Finance, Vol. 9, No. 2/3/4 (2019) pp. 205 - 227
      PubDate: 2020-04-20T23:20:50-05:00
      DOI: 10.1504/IJAF.2019.106761
      Issue No: Vol. 9, No. 2/3/4 (2020)
       
 
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