Subjects -> BUSINESS AND ECONOMICS (Total: 3853 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (314 journals)
    - BUSINESS AND ECONOMICS (1435 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (235 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (259 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (71 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (635 journals)
    - MARKETING AND PURCHASING (117 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 47)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 33)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 66)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 91)
Human Resource Management Journal     Hybrid Journal   (Followers: 86)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 65)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 51)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 37)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 14)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 77)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)

           

Similar Journals
Journal Cover
International Journal of Accounting, Auditing and Performance Evaluation
Journal Prestige (SJR): 0.14
Number of Followers: 15  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1740-8008 - ISSN (Online) 1740-8016
Published by Inderscience Publishers Homepage  [450 journals]
  • Do IFRS-based and U.S. GAAP-based ratios render equivalent
           information?
    • Authors: Thomas Zeller, John Kostolansky, Michail Bozoudis
      Pages: 109 - 129
      Abstract: This study examines the extent to which financial ratio attributes (factors) based on International Financial Reporting Standards (IFRS) are comparable to those based on U.S. generally accepted accounting principles (U.S. GAAP). Using principal component analysis we empirically identify and test the stability of the financial attributes under each reporting framework for the period 2011-2015. Next, we use congruency analysis to identify the comparable financial measures found in each reporting framework. We find seven attributes are comparable within the two frameworks: asset relationship, capital structure, fixed asset usage, liquidity, profit margin, return performance and turnover. The findings provide an empirical basis to formulate testable hypotheses regarding the value relevance, predictability, and descriptive utility of financial ratios drawn from IFRS-based and U.S. GAAP-based financial statements. Given that IFRS-based reporting is predominant in the financial reporting world, it seems essential to empirically establish and validate the comparability of IFRS-based and GAAP-based financial attributes.
      Keywords: ratio analysis; IFRS; International Financial Reporting Standards; U.S. GAAP; comparability; factor analysis; financial attributes; standard setting
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 109 - 129
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112708
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • International financial reporting system in India and China: past,
           present and IFRS?
    • Authors: Sakshi Bathla, Anil K. Sharma
      Pages: 130 - 148
      Abstract: The globalisation of both the markets and businesses has created an inevitable demand for international convergence in financial reporting which has brought sweeping changes in the accounting practices all over the world. This paper illustrates a brief episode of history of financial reporting in India and China, its current trends and progression in both the countries with exclusive focus on the implementation of international financial reporting standards (IFRS), its accrued benefits and perceived impediments to the users and preparers of financial statements in the two economies along with the probable solutions. By exploring these avenues, we aim to investigate the transformative phases of financial reporting practices in these economies and the road ahead. This study bears implications for accounting bodies and members of accounting profession in implementing IFRS-based accounting standards in the two economies.
      Keywords: financial reporting; IFRS; international financial reporting standards; benefits and challenges; emerging economies; India; China
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 130 - 148
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112706
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • The association between corporate governance reform and earnings
           management: empirical evidence from a unique regulatory environment
    • Authors: Sakshi Bathla, Anil K. Sharma
      Pages: 149 - 199
      Abstract: This study takes advantage of a natural experiment to detect the existence of earnings management and identify some of the regulatory and institutional factors that might contribute to it. A panel dataset of 1322 firm-year observations of non-financial firms listed at the Amman Stock Exchange is investigated. The results suggest that the capital market regulations of Jordanian firms have spurred managers to use adjusted earnings to remain trading in the first market, as well as convert from the second to the first market. It also finds that the level of discretionary accruals is reduced significantly with the passage of the corporate governance code. This study supports positive accounting theory by adding new evidence to the ongoing debate about how governmental regulations may create an incentive for firms to manipulate their earnings. It also corroborates the assumptions of agency theory and extends its application to some developing capital markets.
      Keywords: earnings management; corporate governance; board of directors; listing requirements; global financial crises; Jordan
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 149 - 199
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112716
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • An empirical evaluation of financial reporting quality of the Indian GAAP
           and Indian accounting standards
    • Authors: Faozi A. Almaqtari, Najib H. Farhan, Eissa A. Al-Homaidi, Nandita Mishra
      Pages: 200 - 229
      Abstract: The present study investigates financial reporting quality (FRQ) of Indian GAAP and Ind. AS. The study uses data of 450 companies listed on the Bombay Stock Exchange (BSE) over the period from 2011 up to 2016. This study is motivated by adoption of Ind. AS by listed companies that have net worth of 500 crores or more, which implemented in 2016. It examines FRQ pre- and post-conversion to Ind. AS. Descriptive statistics, correlation, and regression models are used to estimate the results. Further, paired sample t-test of residual values of regression models is used to evaluate FRQ of Indian GAAP and Ind. AS. The results indicate a significant difference of FRQ between Indian GAAP and Ind. AS. The findings reveal that adoption of Ind. AS has improved FRQ of financial statements. The study contributes to Ind. AS literature by establishing empirical evidence of FRQ of accounting standards, which has not been provided and investigated by prior studies.
      Keywords: FRQ; financial reporting quality; Ind. AS; Indian GAAP; IFRS; International Financial Reporting Standards; total accrual; annual stock returns
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 200 - 229
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112717
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • Productivity spillovers in supply chain networks
    • Authors: Hsihui Chang, Guy D. Fernando, Dhinu Srinivasan, Arindam Tripathy
      Pages: 230 - 248
      Abstract: This study examines the productivity spillovers that occur along supply chains. Our data envelopment analysis (DEA)-based analyses, using publicly available data for the period 1995-2006, indicate that the productivity gains flow from the customers to the suppliers in a supply chain, and moreover, such spillovers are affected by the strength of the relationship (economic bond) between the customer and the supplier. We also find that the customers' productivity has a positive impact on the profitability of the suppliers. Our results demonstrate an additional means of enhancing firm productivity through strategic supply chain partnerships. If such productivity enhancements can accrue to the entire economy, it will be of interest to policy makers. This study complements and extends existing literature, which focuses on specific settings, to a more generalised and broader cross section of the economy.
      Keywords: productivity spillovers; supply chain management; DEA; data envelopment analysis; profitability
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 230 - 248
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112713
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • Convergence to IFRS: a comparative analysis of accounting standards in
           India
    • Authors: Hsihui Chang, Guy D. Fernando, Dhinu Srinivasan, Arindam Tripathy
      Pages: 249 - 270
      Abstract: This study has employed summative content analysis to measure de-jure harmonisation between the Indian converged International Financial Reporting Standards (Ind.AS) and IFRS under the headings definition terms, measurement and recognition, and presentation and disclosures. There are significant differences between Ind.AS and IFRS in measurement/recognition and presentation/disclosure. The convergence index shows that Ind.AS has removed about 86% of the difference between the existing local GAAP (AS) and IFRS. The most interesting difference between Ind.AS and IFRS is that Ind.AS provides options where IFRS does not, while IFRS also provides options where Ind.AS does not. However, most of the differences between IFRS and Ind.AS are time and transaction-specific likely to be undertaken by large companies; hence, it may not reflect in financial statements of small-medium enterprises. The study makes a methodological contribution by introducing a convergence index which measures how a country has to bridge the gap between local GAAP and IFRS.
      Keywords: accounting standards; accounting harmonisation; convergence index; International Financial Reporting Standards; IFRS adoption; IFRS convergence; Ind.AS; India; measurement; recognition
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 249 - 270
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112719
      Issue No: Vol. 16, No. 2/3 (2021)
       
  • The impact of internal control weaknesses on pension assumptions
           manipulation
    • Authors: Seokyoun Hwang, Bharat Sarath
      Pages: 271 - 305
      Abstract: This study examines the effect of internal control weaknesses (ICWs) on managers' choices of pension assumptions, using data disclosed under Sarbanes-Oxley Act Section 404 from 2004 to 2012. We hypothesise that firms with ICWs are better able to opportunistically set pension assumptions, such as the expected rate of return (ERR) and the discount rate (DR), which in turn helps to report higher earnings or healthier balance sheets. First, we find that firms with ICWs tend to report higher ERR and DR than non-ICWs firms. Particularly, the use of higher DR by ICW firms is heightened under FAS 158 which requires the funding status of plans to be reported on the balance sheets. Next, we find that the effect of ICWs on pension assumptions is much stronger when managers have greater incentives to report high profits. Finally, we find that remediation of ICWs reduces the bias in assumed ERR for smaller plans.
      Keywords: pension assumption; pension accounting; ICWs; internal control weaknesses; discount rate; ERR; expected rate of return; earnings management; pension assumption manipulation; pension estimates
      Citation: International Journal of Accounting, Auditing and Performance Evaluation, Vol. 16, No. 2/3 (2020) pp. 271 - 305
      PubDate: 2021-02-01T23:20:50-05:00
      DOI: 10.1504/IJAAPE.2020.112730
      Issue No: Vol. 16, No. 2/3 (2021)
       
 
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