Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Copernican Journal of Finance & Accounting
Number of Followers: 2  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2300-1240 - ISSN (Online) 2300-3065
Published by UMK Homepage  [22 journals]
  • FOR AUTHORS

    • Authors: .
      Abstract: .
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • THE IMPACT OF MOBILE FINANCIAL SERVICES ON THE USAGE DIMENSION OF
           FINANCIAL INCLUSION: AN EMPIRICAL STUDY FROM BANGLADESH

    • Authors: Md Ali Ashraf
      Abstract: A plethora of studies have investigated how Mobile Financial Services (MFS) induces financial inclusion around the world. However, research in the context of Bangladesh was rather limited. Hence, the primary objective of this paper was to investigate whether there was a statistically significant relationship between MFS and financial inclusion, measured by two time series variables – the number of MFS agents and number of registered MFS users per 100,000 of population, from 2017 to 2020. For analyzing the relationship between these two variables, multiple statistical methods were employed – including Vector Auto Regression, Cointegration and Granger Causality. The analysis revealed that both time series variables had an increasing trend with time. More importantly, the analysis specified that there was no statistically significant relationship between MFS, measured by the number of agents and the ‘usage’ dimension of financial inclusion, measured by number of registered MFS users in the context of Bangladesh. Moreover, the study was unable to find any significant changes in the trends of these variables that could be attributed to the COVID-19 pandemic in Bangladesh.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • MODEL OF PSYCHOLOGICAL MICRO FOUNDATIONS OF CSR IN CZECH BREWERY

    • Authors: Simona Činčalová; Veronika Toporová
      Abstract: Corporate Social Responsibility (CSR) is a term that is being defined very diversely. The goal of this research is to show how corporate social responsibility (CSR) is actually implemented and managed in business practice by the Czech brewery. The special emphasis is placed on employees, because they are the key to the company. The method chosen for the research is the micro-level analysis of employee perceptions, reactions, and attitudes towards the company’s CSR together with their determinants. The Model of psychological micro-foundations of CSR is used and, furthermore, the level of administrative employee CSR engagement in the CSR of a Czech brewing company is analyzed. The results show the determinants of this engagement or disengagement, the respondents’ perceptions and evaluation of the company’s CSR and finally, what are the outcomes of their reactions to the CSR of the company.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • RISK PROFILING OF SECONDARY EQUITY INVESTORS FROM THE CHENNAI CITY OF
           INDIA BASED ON THE BIG FIVE PERSONALITY MODEL

    • Authors: Renu Isidore; C. Joe Arun
      Abstract: The risk taken by the investor depends on several independent variables like: personality, biological age, investment experience and income. The main aim of this article is to combine all these variables in order to build an exhaustive risk profile on the basis of the Big Five Personality dimensions. The research method applied is exploratory in nature and questionnaire survey method was employed to gather data from 436 secondary equity market investors residing in the Chennai city of India. ANOVA was employed to develop the risk profile. The outcome of the research was an exhaustive risk profile combining all the related variables and a regression model predicting the equity returns. The main conclusions of the study are that the investors with the more of the conscientiousness personality tend to take less risk. This finding was also consistent among the senior investors, high income investors and those with mediocre/ high investment experience. The study also concluded that the agreeable investors with high income/high investment experience, tend to take less risk. Only the young investors with more of the conscientiousness personality tend to take more risk and with more of the extraversion personality tend to take less risk. This study serves as a guidance for advisors to provide appropriate recommendations on the basis of the risk appetite and personality of the investors.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • LOCAL CURRENCIES SUPPORTING THE IMPLEMENTATION OF THE CONCEPT OF
           SUSTAINABLE DEVELOPMENT IN EUROPE

    • Authors: Patrycja Konieczna
      Abstract: Local currencies represent an alternative to fiat money. They contribute to the development of local communities, primarily by supporting small and medium-sized enterprises, which remain fundamental for the economy of every European country. The purpose of the study is to identify both ways and methods focused on supporting the implementation of the concept of sustainable development by the selected local currencies in the area of Europe, analysed in the years 1932–2020. The paper takes the form a descriptive analysis based on the studies covering Polish, Czech, Dutch, German and English source literature as well as the Community Currencies in Action (CCIA) publications, websites of the analysed local currencies and other studies in the field of financial law. The method of comparative analysis was used to examine the similarities and differences in supporting the implementation of the concept of sustainable development. The basic conclusion formulated after conducting the research is the fact that each local currency does support sustainable development in an indirect way. In addition, certain local currencies can be identified, in the case of which the support of sustainable development is the essence of their functioning. The effectiveness of the impact exerted by local currencies on sustainable development depends on the involvement of the creators of these currency systems and the specificity of the existing conditions. The ability to establish partnerships between non-governmental organisations, business entities and public administration may also play a significant role.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • EXAMINING THE IMPACT OF STRUCTURAL BREAKS ON PRICE DISCOVERY EFFICIENCY:
           EVIDENCE FROM THE INDIAN EQUITY FUTURES MARKET

    • Authors: Adish Kumar; Kapil Gupta
      Abstract: The current study aims to examine the impact of structural breaks on price discovery efficiency of Indian equity futures market. Global financial crisis, change of Government, demonetization and COVID-19 are identified as significant events. Data is divided into sub-samples of pre and post event period to study the impact of these events on price discovery efficiency of the Indian equity futures market. Unit root test is used to check stationarity of data. Granger causality test, Johansen’s cointegration test and Vector error correction methodology (VECM) are used for analysis. During full sample period, it is observed that there is a significant bi-directional causality between cash and futures markets and cash market leads futures market in price discovery. In addition, global financial crisis triggered volatility in Indian equity futures market, which reduced its price discovery efficiency, whereas, after change in Government, bidirectional transmission of information restored between cash market and futures market. Furthermore, futures market played a leading role in absorbing volatility triggered by demonetization. COVID-19 did not significantly affect price discovery efficiency of Indian equity futures market.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • RISK-RETURN RELATIONSHIP IN THE NIGERIAN STOCK MARKET DURING PANDEMIC
           COVID-19: SECTORAL PANEL GARCH APPROACH

    • Authors: Kamaldeen Ibraheem Nageri
      Abstract: This study examines how the Nigerian Stock Exchange (NSE) is responding to the COVID-19 pandemic in the form of risk-return relationship and volatility. Panel data analyses of GARCH-in-mean and Threshold GARCH were estimated on three error distributional assumptions. All Share Index (ASI) from January 2020 to December 2020 for ten stock market indices on the NSE. Findings indicate that the cross-section return of the ten stock market indices returns exhibit a positive risk-return relationship during COVID-19 and the impact of bad news was found to have no significant impact on return volatility on the NSE. This indicates that the policy response during the pandemic is adequate to cushion the negative impact of COVID-19, which should be sustained.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • HOW CARBON PROJECTS CAN ADD TO SUSTAINABLE DEVELOPMENT GOALS OF INDIA’,
           AN ASSOCIATIVE STUDY OF CDM PROJECTS

    • Authors: Avani Raval; Swati Saxena, Shashank Thanki
      Abstract: Growing concerns of climate change have necessitated a re-examination of business activities and their viability, not only from a financial viewpoint but also social as well as environmental dimension, popularly known as the ‘Triple Bottom Line approach’. The paper is an attempt to bring around the focus on Clean Development projects that deal with carbon credit in India. The sector is a niche in its numbers but huge in potential. This study mainly examines the CDM project risk associated with carbon credit in the organizations from energy sector that had registered and implemented CDM projects in Gujarat. The analysis is based on purposive data collected for larg-scale CDM projects. Statistical analysis was done through non-parametric tests named descriptive analysis, Spearman correlation analysis, and Mann-Whitney U test applied. Analysis of the result reveals that all the enlisted risk has a high degree of association with large scale projects. Correlation results indicated that all kinds of carbon risks have a meaningful positive relationship with each other irrespective of the phase of the CDM project. Type of organizations (public/private sector) also creates differences in CDM project risks. The findings of the research will assist managers in decision-making about carbon emission project risks.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • BANKING SHORT- AND LONG-TERM STABILITY: A COMPARATIVE STUDY BETWEEN
           ISLAMIC AND CONVENTIONAL BANKS IN GCC COUNTRIES

    • Authors: Rihab Ben Slimen; Fethi Belhaj, Manel Hadriche
      Abstract: This research empirically assesses the contribution of Islamic finance to the financial stability of banks. The empirical analysis is based on the annual data related to 103 banks (51 Islamic banks and 52 conventional banks) operating in six countries of the Gulf Cooperation Council (GCC) region during the period 2006–2015. The LADR ratio was computed and used to measure banks stability in the short term, and the Z -score was used to assess long-term stability.
      The results show that, overall, Islamic banks are financially more stable in the short-term but less stable in the long term than conventional banks. The comparative analysis of the financial stability determinants in the two systems shows that these determinants contribute differently to the short- and long-term financial stability of Islamic and conventional banks. This is due to the dissimilarities in the two operating principles.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

    • Authors: Dominik Tschinkl; Nathalie Weikert, Dirk Kiesewetter
      Abstract: This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should induce the same decisionmaking patterns. However, we find that these expectations only apply to the treatments No Tax and Immediate Taxation. The participants in the Deferred Taxation treatment show a significantly weaker preference for saving which hints at a misperception of this form of taxation. This result also has political implications as many OECD countries try to incentivize voluntary saving for retirement through deferred taxation. In the experiment, however, this type of taxation leads to less saving than an economically equivalent immediate taxation of savings. Furthermore, the paper shows that individuals only partially recognize the advantages of immediate or deferred taxation compared to a classic income tax. While the periodic yield is tax exempt in systems of immediate or deferred taxation, it is taxable under a classical income tax. The latter should have a negative effect on saving decisions. However, these theoretical predictions do not hold in our experiment.
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
  • EDITORIAL PAGES

    • Authors: .
      Abstract: .
      PubDate: Sun, 27 Feb 2022 00:00:00 +010
       
 
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