Subjects -> BUSINESS AND ECONOMICS (Total: 3841 journals)
    - ACCOUNTING (145 journals)
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    - BUSINESS AND ECONOMICS (1411 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (232 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (255 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
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    - LABOR AND INDUSTRIAL RELATIONS (66 journals)
    - MACROECONOMICS (17 journals)
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    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

BUSINESS AND ECONOMICS (1411 journals)                  1 2 3 4 5 6 7 8 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
360 : Revista de Ciencias de la Gestión     Open Access   (Followers: 14)
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 14)
Abacus     Hybrid Journal   (Followers: 21)
Accounting Forum     Hybrid Journal   (Followers: 33)
Acta Amazonica     Open Access   (Followers: 7)
Acta Commercii     Open Access   (Followers: 5)
Acta Marisiensis : Seria Oeconomica     Open Access   (Followers: 1)
Acta Oeconomica     Full-text available via subscription   (Followers: 4)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 11)
Acta Universitatis Danubius. Œconomica     Open Access   (Followers: 4)
Acta Universitatis Lodziensis : Folia Geographica Socio-Oeconomica     Open Access   (Followers: 2)
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 5)
AD-minister     Open Access   (Followers: 5)
Adam Academy : Journal of Social Sciences / Adam Akademi : Sosyal Bilimler Dergisi     Open Access   (Followers: 6)
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan     Open Access   (Followers: 1)
Admisi dan Bisnis     Open Access   (Followers: 1)
ADR Bulletin     Open Access   (Followers: 10)
Advanced Sustainable Systems     Hybrid Journal   (Followers: 8)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 35)
Advances in Economics and Business     Open Access   (Followers: 27)
Africa Journal of Management     Hybrid Journal   (Followers: 3)
African Affairs     Hybrid Journal   (Followers: 78)
African Business     Full-text available via subscription   (Followers: 6)
African Development Review     Hybrid Journal   (Followers: 46)
African Journal of Business Ethics     Open Access   (Followers: 8)
African Review of Economics and Finance     Open Access   (Followers: 8)
Afro Eurasian Studies     Open Access   (Followers: 2)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
Agronomy     Open Access   (Followers: 18)
Akademik Yaklaşımlar Dergisi     Open Access   (Followers: 1)
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 8)
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 3)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 11)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 283)
American Enterprise Institute     Free   (Followers: 3)
American Journal of Business     Hybrid Journal   (Followers: 23)
American Journal of Business and Management     Open Access   (Followers: 73)
American Journal of Business Education     Open Access   (Followers: 16)
American Journal of Economics and Business Administration     Open Access   (Followers: 40)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 45)
American Journal of Evaluation     Hybrid Journal   (Followers: 18)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 26)
American Journal of Health Economics     Full-text available via subscription   (Followers: 22)
American Journal of Industrial and Business Management     Open Access   (Followers: 31)
American Journal of Medical Quality     Hybrid Journal   (Followers: 13)
American Law and Economics Review     Hybrid Journal   (Followers: 33)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 4)
Ankara University SBF Journal     Open Access   (Followers: 1)
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 2)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 37)
Annals of Operations Research     Hybrid Journal   (Followers: 12)
Annual Review of Economics     Full-text available via subscription   (Followers: 52)
Anuario Facultad de Ciencias Económicas y Empresariales     Open Access   (Followers: 2)
Applied Developmental Science     Hybrid Journal   (Followers: 4)
Applied Economics     Hybrid Journal   (Followers: 63)
Applied Economics Letters     Hybrid Journal   (Followers: 35)
Applied Financial Economics     Hybrid Journal   (Followers: 29)
Applied Mathematical Finance     Hybrid Journal   (Followers: 9)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 7)
Apuntes Universitarios     Open Access   (Followers: 1)
Arab Economic and Business Journal     Open Access   (Followers: 7)
Archives of Business Research     Open Access   (Followers: 12)
Arena Journal     Full-text available via subscription  
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 4)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 7)
Asia Pacific Business Review     Hybrid Journal   (Followers: 9)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 332)
Asia Pacific Journal of Innovation and Entrepreneurship     Open Access   (Followers: 3)
Asia Pacific Viewpoint     Hybrid Journal   (Followers: 5)
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 6)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asia-Pacific Journal of Rural Development     Hybrid Journal   (Followers: 2)
Asia-Pacific Management and Business Application     Open Access   (Followers: 3)
Asian Business Review     Open Access   (Followers: 5)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 16)
Asian Economic Journal     Hybrid Journal   (Followers: 10)
Asian Economic Papers     Hybrid Journal   (Followers: 8)
Asian Economic Policy Review     Hybrid Journal   (Followers: 7)
Asian Journal of Accounting and Governance     Open Access   (Followers: 5)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 13)
Asian Journal of Economics, Business and Accounting     Open Access   (Followers: 2)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 9)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 4)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 7)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 9)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
ATA Journal of Legal Tax Research     Hybrid Journal   (Followers: 7)
Atlantic Economic Journal     Hybrid Journal   (Followers: 13)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 9)
Australian Economic Review     Hybrid Journal   (Followers: 4)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 9)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 2)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 6)
Banks in Insurance Report     Hybrid Journal   (Followers: 1)
BBR - Brazilian Business Review     Open Access   (Followers: 5)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 9)
Benefit : Jurnal Manajemen dan Bisnis     Open Access   (Followers: 1)
Berkeley Business Law Journal     Free   (Followers: 13)
Beta : Scandinavian Journal of Business Research     Full-text available via subscription  
Bio-based and Applied Economics     Open Access   (Followers: 2)
Biodegradation     Hybrid Journal   (Followers: 2)
Biology Direct     Open Access   (Followers: 10)
BizInfo (Blace) Journal of Economics, Management and Informatics     Open Access   (Followers: 1)
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Boletim Técnico do Senac     Open Access  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 3)
Brazilian Business Review     Open Access  
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 7)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 47)
Brookings Papers on Economic Activity     Open Access   (Followers: 72)
Brookings Trade Forum     Full-text available via subscription   (Followers: 4)
BRQ Business Research Quarterly     Open Access   (Followers: 3)
BU Academic Review     Open Access  
Bulletin of Economic Research     Hybrid Journal   (Followers: 20)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 4)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 4)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 35)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 6)
Business & Society     Hybrid Journal   (Followers: 15)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 13)
Business and Management Horizons     Open Access   (Followers: 15)
Business and Management Research     Open Access   (Followers: 24)
Business and Management Studies     Open Access   (Followers: 20)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 9)
Business and Society Review     Hybrid Journal   (Followers: 6)
Business Economics     Hybrid Journal   (Followers: 16)
Business Ethics Quarterly     Full-text available via subscription   (Followers: 20)
Business Ethics: A European Review     Hybrid Journal   (Followers: 21)
Business Horizons     Hybrid Journal   (Followers: 12)
Business Information Review     Hybrid Journal   (Followers: 17)
Business Management Analysis Journal     Open Access   (Followers: 4)
Business Management and Strategy     Open Access   (Followers: 51)
Business Research     Open Access   (Followers: 4)
Business Review Journal     Open Access   (Followers: 1)
Business Strategy and Development     Hybrid Journal   (Followers: 2)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Business Strategy Review     Hybrid Journal   (Followers: 16)
Business Strategy Series     Hybrid Journal   (Followers: 8)
Business Systems & Economics     Open Access   (Followers: 2)
Business, Economics and Management Research Journal : BEMAREJ     Open Access   (Followers: 7)
Business, Management and Education     Open Access   (Followers: 22)
Business: Theory and Practice     Open Access   (Followers: 1)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 81)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 13)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 44)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 3)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 27)
Case Studies in Business and Management     Open Access   (Followers: 15)
CBU International Conference Proceedings     Open Access   (Followers: 2)
Central European Business Review     Open Access   (Followers: 2)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 3)
CESifo Economic Studies     Hybrid Journal   (Followers: 24)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 6)
Chandrakasem Rajabhat University Journal of Graduate School     Open Access  
China & World Economy     Hybrid Journal   (Followers: 21)
China : An International Journal     Full-text available via subscription   (Followers: 22)
China Economic Journal : The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 16)
China Economic Review     Hybrid Journal   (Followers: 16)
China Finance Review International     Hybrid Journal   (Followers: 7)
China perspectives     Open Access   (Followers: 15)
Chinese Economy     Full-text available via subscription   (Followers: 4)
Chinese Journal of Population, Resources and Environment     Open Access  
Chinese Journal of Social Science and Management     Open Access  
Christian University of Thailand Journal     Open Access  
Chulalongkorn Business Review     Open Access  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
Ciencia, Economía y Negocios     Open Access   (Followers: 1)
Circular Economy and Sustainability     Hybrid Journal   (Followers: 4)
Climate and Energy     Full-text available via subscription   (Followers: 7)
CLIO América     Open Access   (Followers: 2)
Cliometrica     Hybrid Journal   (Followers: 5)
Colombo Business Journal     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 31)
Compendium : Cuadernos de Economía y Administración     Open Access   (Followers: 2)
Compensation & Benefits Review     Hybrid Journal   (Followers: 8)
Competition & Change     Hybrid Journal   (Followers: 12)
Competitive Intelligence Review     Hybrid Journal   (Followers: 3)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 5)
Computational Economics     Hybrid Journal   (Followers: 11)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 9)
Computer Law & Security Review     Hybrid Journal   (Followers: 26)
Computers & Operations Research     Hybrid Journal   (Followers: 15)
Consilience : The Journal of Sustainable Development     Open Access   (Followers: 3)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 17)
Consumer Behavior Studies Journal     Open Access   (Followers: 1)
Consumer Psychology Review     Hybrid Journal   (Followers: 2)
Contemporary Wales     Full-text available via subscription   (Followers: 1)
Contextus - Revista Contemporânea de Economia e Gestão     Open Access   (Followers: 1)
Continuity & Resilience Review     Hybrid Journal   (Followers: 3)

        1 2 3 4 5 6 7 8 | Last

Similar Journals
Journal Cover
Archives of Business Research
Number of Followers: 12  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2054-7404
Published by Society for Science and Education Homepage  [4 journals]
  • Sustainable food consumption promotion through online marketing
           communication: The case of Slovenian and Croatian grocery stores

    • Authors: Romana Korez Vide; Sergeja Juhart, Anic Hunjet
      Abstract: In this paper we discuss promotion of sustainable food consumption through online marketing communication. In the research we comparatively analyze selected Slovenian and Croatian grocery stores’ webpages from the aspect of the scope and the approaches of sustainable food consumption promotion. We focused on the sustainable/green products in the grocery stores’ sales offers, including products’ packaging, brands and labels, sustainable food products’ related projects, additional informing of consumers about important sustainability topics, placement, and the scope of advertising of sustainable products on the grocery stores’ websites, as well as on the comprehensiveness of communication, reflected also in the provision of sustainability reports. The research findings show that sustainability efforts are visible from the webpages of all analyzed grocery stores, however, the online marketing communication of sustainable food products is most developed in international grocery stores’ chains that are globally present and have more resources at their disposal. We noticed several differences in the scope of sustainable food products sales offers between the observed grocery stores, and in the approaches towards branding, labelling, and providing information about sustainable/green food products. We recognize the importance of institutional support to the awareness rising about the importance of sustainable consumer behaviour for society’s long-term common good. We indicate the COVID-19 pandemic as an important turning point for future orientations of businesses and consumers, particularly in the case of food products. Here, the digital marketing communication can take a leading role in promoting sustainable food consumption.
      PubDate: Mon, 25 Oct 2021 00:00:00 +000
       
  • The Effect of E-commerce Live Streaming Shopping on Consumers'
           Purchase Intention in China-Focusing on Features of Streamers and Contents
           

    • Authors: June-Suh Cho; Liu-Qing Yang
      Abstract: In China, online live streaming shopping as a part of e-commerce shows rapid growth, while many sellers can not achieve the economic benefits as expected. This study mainly extracts, analyzes, and examines the general features of e-commerce live streaming shopping, positively affecting consumers' purchase intentions. Many UGC sellers can obtain some practical ways to output more high-quality content with limited resources. This study places the following nine features as independent hypotheses: streamer's professionalism, awareness, homogeneity, attractiveness, reliability, contents’ interaction, entertainment, discount, uniqueness, and consumers’ purchase intention taken as a dependent variable. As a result of statistical analysis of the data collected through the survey, all nine hypotheses were adopted.
      PubDate: Mon, 25 Oct 2021 00:00:00 +000
       
  • The Effect of Taxation Understanding, Religiosity, and Machiavellianism on
           Individual Taxpayer Compliance Who Perform Freelance Job in Dki Jakarta

    • Authors: Hutria Angelina Mamentu; Wiwik Utami
      Abstract: This research is the first conducted using the population of individual taxpayers who do freelance job in DKI Jakarta. This research sought to examine the effect of Taxation Understanding, Religiosity, and Machiavellianism on Individual Taxpayer Compliance in DKI Jakarta. This research made use of primary data obtained through questionnaire. There were 185 research samples tested and analyzed using SmartPLS version 3.3.3. The research results revealed that taxation understanding and religiosity have significant effect on individual taxpayer compliance. On the other hand, Machiavellianism has no significant effect on individual taxpayer compliance.
      PubDate: Mon, 25 Oct 2021 00:00:00 +000
       
  • BUSINESS SUSTAINABILITY MODEL IN THE NEW NORMAL ERA THROUGH MICRO AND
           SMALL BUSINESS DIGITAL PLATFORMS IN RURAL AREAS

    • Authors: Kartib Bayu
      Abstract: The policy of preventing the transmission of Covid-19 through Large-Scale Social Borders and the Enforcement of Restrictions on Community Activities has had an impact on the economy. Many micro and small businesses have stopped operating, workers have been laid off, unemployment has increased, and there has been new poverty. This study aims to implement a business sustainability model that can adapt to new normal conditions supported by digital platform applications in a rural area and obtain a Covid-19 prevention model with a change in business governance orientation approach that can adapt to the new normal era. The research method used is literature study, exploratory survey, experimental research, and applied research. A field survey was conducted to obtain primary data at the village level. An experimental method to test business sustainability models and digital platform applications on micro and small businesses. Digital platform literacy is carried out through online workshops. The unit of analysis is micro and small business actors. The data analyzed are time series. The research site was in Sumedang Regency from September 2020 to July 2021. The results showed that during the Covid-19 pandemic there were micro and small business activities that made changes, although there were also those who laid off their businesses. Adjustments in the form of substitution of raw materials, modification, diversification, making new products, and changing the way of marketing. The digital platform design is made on a web and android based to carry out the function or process of online transactions for micro and small business products in rural areas. It is hoped that MSE entrepreneurs will understand, through complete information, adjusting needs, as well as helping prevent the transmission of Covid-19 and can support business sustainability in the new normal era.
      PubDate: Mon, 18 Oct 2021 00:00:00 +000
       
  • Effect of Cashflow on the Networth of construction firms in Nigeria

    • Authors: Godwin Oghenekohwo Akparhuere; Callistus Emeka EMEJULU, Chike Earnest Nwoha
      Abstract: The main objective of this study is to ascertain the effect of Cashflow on the Networth of construction firms in Nigeria. The specific objectives are to: determine the relevance of operating activities to Networth of construction firms in Nigeria; ascertain the relevance of investing activities to Networth of construction firms in Nigeria; and to verify the relevance of financing activities to Networth of construction firms in Nigeria. The study adopted the ex-post facto research design and the data for analysis were obtained from the annual reports and financial statements of accounts of two (2) sampled firms from the construction industry in Nigeria, namely Julius Berger Nig. Plc and MISTA Nig. Ltd. The data collected covered 10 years (2009-2018) for Julius Berger and MIXTA Nig. Ltd and were then pooled and analysed using SPSS v 20.0, the tools of analysis being correlation coefficient (r), coefficient of determination (R2), F-ratio (ANOVA), t-test (for the tests of hypotheses), and the regression analysis for fitting the models. Findings revealed that operating activities cost, investing activities costs and financing activities cost have no significant relevance to Networth of construction firms in Nigeria. The conclusion was that the construction industry in Nigeria, though bereft of adequate amount of data to accomplish the aim of this study, has at least opened a new dimension about this contemporary issue in research. That would be a welcome dimension in our effort to improve the Building and Construction sector for development. Based on the findings, the study recommends that Managers should adopt cost reduction practices that would increase efficiency of operations that could translate to higher Networth; more investment activities should be encouraged by Construction firms so as to consolidate on the present situation; and the managements of Construction firms are advised to increase the financing activities in the industry so as to improve total assets. This will grow more assets and reduce the size of liability of the firms in the future. The implication is that since all the three components do not have significant effect on the Networth of construction companies in Nigeria, it might be difficult to generalize the findings. Therefore, it might need further investigation using larger sample size and different analytical approaches to ascertain the effect of Cashflow on Networth of Building and Construction firms in Nigeria.
      PubDate: Sat, 16 Oct 2021 00:00:00 +000
       
  • The Impact of Covid-19 on the Macro Indicators: A Comparative Analysis for
           Oil, Gold, Exchange Rates and Wheat

    • Authors: DILEK TEKER; E. Asena Deniz
      Abstract: COVID-19, which occurred in Wuhan, China at the end of December 2019 and have affected the whole world, appears to have drastic effects on human health and economic stability. Economic activities related to global trade decreased with the spread of the epidemic and caused crisis both economically and financially. This virus, which is also a health crisis, has affected human life greatly due to uncertainty in the protection and treatment processes. Increasing numbers of cases and deaths negatively affect the economic progress globally and show that countries with intense epidemic are vulnerable. Not knowing how long the pandemic will last and how long economic activities will be restricted requires an economic precaution. If the pandemic is brought under control quickly, the return to normal economic life will happen quickly and thus all economic sectors, especially service sectors, will recover in a short time. If the process of controlling the pandemic is long, the destruction on economic growth and employment will be at higher levels. With the vaccine found, it is predicted that the normalization process will accelerate and the economy may recover. Increased studies examining the impact of the COVID-19 pandemic on financial markets and commodity markets will make it easier for both economists and financial actors in the future.  In this study, the relationship between the daily number of cases of COVID-19 and brent oil, gold, EUR / USD and wheat prices were examined. After the natural logarithm of our variables was applied, it was determined whether they were static or not. ARDL test, Impact-Response Analysis and Variance Decomposition were performed according to the determined lag lengths. According to the results, ARDL test was performed because our data was not stationary according to the ADF test and cointegration was not found among the data. As a result of impact response analysis, shocks lose their effect in a short time.
      PubDate: Sat, 16 Oct 2021 00:00:00 +000
       
  • THE MODERATING OF POLLITICAL CONNECTION ON FACTORS AFFECTING FRAUDULENT
           FINANCIAL STATEMENT FROM THE PENTAGON FRAUD MODEL PERSPECTIVE

    • Authors: Helmiansyah Irawan
      Abstract: ABSTRACT The Purpose of this research is to analyze the effect of the factors that effect of fraud in financial statements that occur in companies. And also analyzes the impact of political connections as a moderating variable that strengthens or weakens the factors that influences fraud in the financial statements.The author collects empirical study data from manufacture industry companies, using secondary data taken from annual reporting of companies listed in the Indonesia Stock Exchange and analyzes them using the SPSS program. A total of 60 units of data analysis that meet the criteria and can be used as sample in the research. This research reveals that effective monitoring and change of director has a positive and significant effect on financial statement of fraudulent. A set of financial targets, changes of auditors, and the frequencies of CEO pictures have not effect on fraudulent of financial statement. Whatever, the impact on political connection as oderating variable only strengthens the influence between effective monitoring and change of BOD on fraudulent financial statement from before being moderated by the political connection. This study only takes data of secondary from the annual reporting of companies and financial reports of firm from BEI, especially the manufacturing industry which only covers three sectors. Meanwhile, the Indonesia Stock Exchange consists of nine existing industrial sectors. Originality/value for this research is Political Connection as a moderator between financial stability, in effectively monitoring, change of auditor, change of director and frequencies of number commissioner’s pictures on financial statement of fraudulent in the context of manufacture companies listed in BEI is still little researched. So this research will not only fill in the current gaps in the literature but also spark new academic debates, but this study will also contribute to the practice of fraudulent financial. Keywords: financial stability, ineffectively monitoring, changes of auditor, changes of director, financial statement of fraudulent
      PubDate: Sat, 16 Oct 2021 00:00:00 +000
       
  • Towards Export-Led Growth in the West Africa Sub Region Economies

    • Authors: R. K. Ayeni; Momodou Mustapha FANNEH
      Abstract: The policy of import substitution dominated developing economies especially Sub-Sharan African countries up till 1970. The focus later shifted to pursuing growth through increased export. Recently, countries of the West Africa Sub-region are clamoring for a revisit of growth through import substitution policies. This study therefore delved into the question of whether ECOWAS countries should go for import substitution growth strategy, or to develop strategy that promotes export-led growth, following the law of comparative advantage or a considerable mix of the two strategies. Using an export-augmented neoclassical production function, the study tested how relevant is the Export-led Growth Hypothesis for the ECOWAS sub-region over the period 1980-2014.  Evidence does not offer a strong support for the Hypothesis in the short run but a strong evidence for improved capital stock and labor causing growth. However, long-run results suggest a significant relationship between export and growth but currently negative.  A likely explanation of this negativity is that although exports, in the West African sub-regions has the tendency of increasing growth in the long run along with other factors of production, the present conditions of export, especially manufactured and agricultural exports, is experiencing a kind of “Import surge”. That is the import content of exports is high and the local content is low, thus reducing the spillover or multiplier effects. This was confirmed by the strong bilateral causality between export and import discovered in this study. A policy mix of import substitution and export promotion strategies was recommended for countries in this sub-region.  Policies that will promote technological innovation in manufacturing and linkages with local suppliers alongside incentives to produce towards export are imperative. Production towards export should be focused on manufactured and agricultural products where each country has the highest comparative advantage so as to reduce the import content of the export.
      PubDate: Tue, 12 Oct 2021 00:00:00 +000
       
 
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