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
Journal of Economics Finance and Accounting
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2148-6697
Published by DergiPark Homepage  [187 journals]
  • FINANCIAL DEEPENING AND STOCK MARKET PERFORMANCE IN SELECTED SUB-SAHARA
           AFRICAN COUNTRIES

    • Authors: Edward ATTAH-BOTCHWEY; David Mensah AWADZİE, Williams AGBENYEZİ
      Abstract: Purpose- The study investigates the effect of financial deepening on stock market performance in selected Sub-Saharan African countries bydetermining the relationship that exist between financial deepening and stock market performance. Expansion in the financial services toreach out to the underbanked or unbanked in our society enables these individuals to assess banking services, thereby boosting economicactivities.Methodology- The study considers four selected countries in Sub-Saharan African over the period 2001 to 2019. Multiple regression analysistechniques were used with Seemingly Unrelated Regression (SUR) to analyse the data. SUR used in this analysis provides the lowest standarderrors of the estimated parameters.Findings- Ordinary Least Square (OLS) gives consistent results. However, it is not as efficient as the SUR method, which amounts to feasiblegeneralised least squares with a specific form of the variance matrix. It solves the problem of endogeneity. The study conducted AugmentedDicky Fuller (ADF) test, Hausman test, and Bruce Pagan test to avoid any challenges associated with data normality.Conclusion- The research finds out that broad money supply, a proxy for financial deepening, positively and statistically significantly impactedstock market performance in each of the four countries. It was recommended that all countries involved in this study and others implementpolicies that seek to enhance financial deepening in increasing broad money supply as a percentage of GDP. The increase in overall moneysupply allows for investment in productive sectors of the economy.
      PubDate: Wed, 30 Mar 2022 00:00:00 +030
       
  • DISCRETIONARY CHOICES OF COMMERCIAL BANKS IN BANGLADESH: AN EARNINGS
           MANAGEMENT APPROACH

    • Authors: Niluthpaul SARKER; Anupam Das GUPTA
      Abstract: Purpose- The study aims to trace out the factors contributing to earnings management practices in the commercial banks of Bangladesh.Methodology- The study used secondary data sources from the published audited annual reports of 32(Thirty-Two) commercial banks ofBangladesh from the year 2005-2018 of 425 observations. The study conducted preliminary diagnoses like normality, unit root, and Grangercausality test to identify the data's nature and response. Moreover, the study performed the heteroscedasticity test, autocorrelation test,and fixed and random effect of the model to confirm the output's accuracy. Based on the above statistical diagnosis, the study has selectedRobust Least Square (RLS) regression model to show the practice of discretionary choices in the banking sector of Bangladesh. FollowingKanagaretnam et al.’s (2003), this study also derived discretionary and non-discretionary accruals from loan loss provisions.Findings- This study considered several factors like bank size (SIZEit), loan to deposit ratio (L/DEPit), non-performing loan to previous year’stotal loan ratio (NPLRit-1), changes in non-performing loan to current total loan ratio (∆NPL/TLit), and changes in total asset to total loan ratio(∆TA/TLit) to show the effects on banks’ earnings management. It is found that SIZEit, NPLRit-1, ∆NPL/TLit and ∆TA/TLit have a positive andsignificant (p<0.01; p<0.05) effect on Bank‘s discretionary choice. However, L/DEPit positively affects earnings management but is statisticallyinsignificant.Conclusion- Despite being a legal tool, earnings management is often involved with the controversy of being an unethical practice. However,there has been a lot of research on tracing earnings management in corporate firms based on discretionary and non-discretionary accruals.The study contributes to the existing literature and tries to explain the role of discretionary accruals in banks performance mostly in thesubmerged economy. Along with identifying significant variables, the study has tried to explain the implication of these findings suggestingsome crucial steps that may help reduce the practice of earnings management as earnings management distorts the banks' financial positionor any firm and misleads the investors.
      PubDate: Wed, 30 Mar 2022 00:00:00 +030
       
  • MISSING ASPECTS OF THE RISK: SPEED AND DURATION

    • Authors: Gurol BALOGLU; Kaan Ramazan CAKALİ
      Abstract: Purpose- Risk assessment, risk prioritization and risk responding are vital steps in any risk management process. After risks are identified,traditional approach allows risk experts to define likelihood and impact factors for these risks. Thus, a risk severity can be defined, and riskprioritization can be considered under the budget constraints, i.e., cost of implementing remedial measures. On the other hand, recentevents, like digitalization and pandemic, showed that evaluating only these two factors of the risk can be missing. Two important aspects ofthe risk are suggested to be considered: speed (velocity) and duration. In this study, these two elements are analyzed.Methodology- In the study, following an introduction, COSO models and results of the literature review are analyzed. After a theoreticalbackground and a literature review, a discussion on new aspects of the risk is started. Finally, an imaginary case is used to analyze risksincluding all aspects.Findings- It is realized that in the academic literature, new aspects of the risk have not been addressed yet. This is the reason why these twoaspects defined as missing. At the end, it is concluded that although speed and duration are elements, which directly affect the impactfactors, at the same time, these are key determinants of the timing and structure of the risk responses. Additionally, continuous riskassessment can be beneficial for the entities to have more time to respond to the risks.Conclusion- Depending on the findings, it is concluded that all aspects of the risk is needed to be analyzed during risk management processes.The originality of this study stems from the fact that it includes practical suggestions for integrating the concepts of speed and velocity, whichare conceptually included into the frameworks. In addition, this study presents a perspective by associating the concepts of agility, resilience,and continuous risk assessment.
      PubDate: Wed, 30 Mar 2022 00:00:00 +030
       
  • METAVERSE AND METAVERSE CRYPTOCURRENCIES (META COINS): BUBBLES OR
           FUTURE'

    • Authors: Hilmi Tunahan AKKUS; Samet GURSOY, Mesut DOGAN, Ahmet Burak DEMİR
      Abstract: Purpose- Metaverse is one of the blockchain-based digital assets developed in recent years. The concept of metaverse refers to an alternativevirtual universe in which individuals are represented by their avatars (virtual representation), they can create applications, socialize, buy andsell goods and services, and share. In addition, there are meta coins, i.e. local crypto coins, used in the metaverse. In this study, the conceptsof metaverse and meta coin, which have become popular recently, are explained, and the existence of price bubbles in MANA, the meta coinof the Decentraland digital reality platform, which has the largest market value among meta coins, is investigated.Methodology- The existence of price bubbles is investigated by the newly developed GSADF multiple bubble test.Findings- According to the result of the analysis carried out with the GSADF test, the existence of price bubbles in MANA prices in differentperiods has been determined. Especially the bubbles that have formed in the recent period have been realized as a longer term. This situationshows the impression that significant speculative movements have occurred in the MANA token recently.Conclusion- According to the findings, MANA prices are open to speculation. It is important for those investing or considering investing inMANA and other meta coins to consider the existence of bubbles in the respective token prices.
      PubDate: Wed, 30 Mar 2022 00:00:00 +030
       
 
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