Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)

Corporate Governance and Investment Decisions in Deposit Money Banks in Nigeria

Wisdom Okere; Oyebisi Ibidunni

Volume 6, Issue 3 , March 2019, , Pages 237-252

Abstract
  Recently, following financial crises in the global world, the focus of attention has been moved towards how a company is being managed. This study examined the effect of corporate governance on investment decisions of shareholders of listed banks in the Nigerian capital market from 2005 to 2015. The ...  Read More

The Impact of Democracy on Distribution of Income in a Selection of Member Countries of OECD and Member States of the Islamic Conference (2001-2014)

Aram Sepehrivand; Mohammad Ebrahimi

Volume 4, Issue 3 , March 2017, , Pages 238-251

Abstract
  As a socioeconomic index, inequality in distribution of income and wealth is considered as a marginally sensitive political variable that is simultaneously highly prone to being affected by political structures. On this basis, the recent process of democratization has yielded in occurrence of a series ...  Read More

Trade Liberty Policy Despite Shocks and Fluctuations Affecting in Periods of Boom and Bust on Women's Employment

Fereshteh Jafarnejad; Khashayar Seyed Shokri; Marjan Damankeshide

Volume 7, Issue 5 , May 2020, , Pages 243-266

Abstract
  The present study explores the mechanism of trade effects despite the foreign exchange fluctuations and oil shocks on women's job opportunities in the periods of the recession and prosperity in the country using the Markov-switching Regime ARCH Model during 1984-2016. According to the results of the ...  Read More

The Impact of IT-based Entrepreneurship Education on Entrepreneurial Intention

Roya Hejazinia

Volume 2, Issue 3 , March 2015, , Pages 243-253

Abstract
  While the number of entrepreneurship education programs is growing, the use of new technologies like IT and web based platforms can be the drivers and promoters of the efficiency of the entrepreneurship programs. This study aims to investigate the impact of IT-based entrepreneurship education on entrepreneurial ...  Read More

Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange

Daruosh Foroghi; Moslem Tahmasbi; Mohammad Zamani Bakhtiarvand

Volume 5, Issue 4 , April 2018, , Pages 244-259

Abstract
  The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies ...  Read More

The Effect of Information Technology (IT) on Organizational Structure in Governmental Banks of Iran

Hossein Rahmanseresht; Omar Mahmoudi; Bakhtiar Ghaderi

Volume 3, Issue 4 , April 2016, , Pages 246-260

Abstract
  The aim of this study was to determine the relationship between information technology and organizational structure in governmental banks of Iran. This study was a correlative survey. Data were collected using two questionnaires. The standard questionnaire of information technology belonged to Zegardy ...  Read More

The Role of Insurance in Risk Management and Investment Promotion of Modern Agribusinesses (The Case of Greenhouse Cultivation in Tehran Province)

Mohsen Azari Aghviyeh; Gholamhossein Hosseninia; Mehran Rezvani

Volume 1, Issue 4 , November 2014, , Pages 247-263

Abstract
  Insurance has always been an efficient tool in facilitating production and increasing investment through the world. Meanwhile, lack of investment has been a constant problem in the agricultural sector, as one of the most vulnerable economic sectors. Hence, insurance, as an effective tool for securing ...  Read More

Investigating the Relationship between Ownership Structure and Debt Cost with an Emphasis on the Role of Financial Crisis

Mohammad Reza Karimi; Mohammad Reza Abdoli; Mehdi Eskandari

Volume 4, Issue 3 , March 2017, , Pages 252-269

Abstract
  Capital structure discusses the composition of company financing sources including short-term debts, bonds, long-term debt, preferred stock, and common stock. Some firms define no predetermined plan for capital structure; rather, the capital structure is determined respecting to financial decisions taken ...  Read More

An Examination on the Effect of Regional Disintegration on Industry Performance: The Post-Brexit Decision

Olatunji David Adekoya; Hakeem Adeniyi Ajonbadi; Ibrahim Jimoh

Volume 6, Issue 3 , March 2019, , Pages 253-273

Abstract
  Ongoing research on the uncertainties surrounding Brexit as a form of regional disintegration is a teeming challenge for many of the industries in the United Kingdom, and as such, various researches are being undergone by experts in different fields to analyse the potential effects both positive and ...  Read More

Evaluating the Factors Affecting SMEs Performance in Iran

Fereshteh Lotfizadeh; Nasibeh Shamsi

Volume 2, Issue 4 , April 2015, , Pages 254-264

Abstract
  Moving toward an open and competitive economy requires developing and supporting private sector and establishing small and medium-sized enterprises. This movement requires education, establishing job infrastructure, and knowledge transfer facilities in order to increase small and medium-sized businesses ...  Read More

Analysis of E-Service Quality Dimensions towards Purchase Intention by Using Smartphone in Tokopedia

Yenny Rahmawati; L Liswandi

Volume 5, Issue 4 , April 2018, , Pages 260-271

Abstract
  The objective of this research is to identify the correlation between Information Availability/Content, Ease of Use, Privacy/Security, Graphic Style, Reliability/ Fulfillment towards one dependent variable (Purchase Intention). In this research, data were collected through questionnaire to 120 respondents ...  Read More

Professional Ethics in Accounting Curriculum at a Vietnamese University

Nguyen Kim Quoc Trung

Volume 3, Issue 4 , April 2016, , Pages 261-271

Abstract
  Accounting faculty of universities in Vietnam currently takes an important role in the training of human resources for the fields of accounting, auditing and taxation. All professors and lecturers who are teaching in those faculties have participated in editing and changing the accounting curricular ...  Read More

Line Search and Genetic Approaches for Solving Linear Tri-level Programming Problem

Eghbal Hosseini; Isa Nakhai Kamalabadi

Volume 1, Issue 4 , November 2014, , Pages 264-283

Abstract
  In the recent years, the multi-level programming problems specially the bi-level and tri-level programming problems (TLPP) are interested by many researchers and these problems, particularly TLPP, are known as an appropriate tool to solve the real problems in several areas of optimization such as economic, ...  Read More

Earnings Management Behavior: A Study on the Cement Industry of Bangladesh

Helaluddin Ahmed; Md. Azim

Volume 2, Issue 4 , April 2015, , Pages 265-276

Abstract
  This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh.  Data have been composed from the annual reports of listed cement companies in Bangladesh covering the period of five years from 2009 to 2013. ...  Read More

Intellectual Capital, Corporate Financial Performance and Social Responsibility

Azizollah Moradi

Volume 7, Issue 5 , May 2020, , Pages 267-277

Abstract
  The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted ...  Read More

The Relationship between Servant Leadership with Organizational Trust and Employee Empowerment in the Social Security Organization of Ardabil

Shahram Begzadeh; Mehdi Nedaei

Volume 4, Issue 3 , March 2017, , Pages 270-281

Abstract
  Empowering employees of an organization to achieve pre-determined objectives of the organization is of crucial factors of the success of any organization. Employee empowerment is the most important effort of servant mangers to increase organizational trust, innovation, decentralization, and removing ...  Read More

Government's Role in Universities Financing

Mahla Sarmadipour

Volume 5, Issue 4 , April 2018, , Pages 272-281

Abstract
  When the provision of resources for universities financing as a plan was discussed, reducing the supportive role of government is the first issue that arises in the mind. Despite this misconception, the global reality show in which different systems, trying to earn money from new resources did not lead ...  Read More

Factors Affecting Members’ Participation in Cooperatives of the City of Bushehr

Majid Parvizi

Volume 3, Issue 4 , April 2016, , Pages 272-282

Abstract
  Cooperatives as an organization are a system for moving and coordinating various efforts between members to gain common targets. Accordingly, planning and developing mechanisms for member's participation is among the subjects studying which can help to improve the role and position of cooperatives and ...  Read More

A Descriptive Analysis of Fiji’s Tax System and Laws

Shivneil Kumar Raj

Volume 6, Issue 3 , March 2019, , Pages 274-285

Abstract
  Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji. Fiji is seen to have a comprehensive tax system. The paper analysed two main revenue generating tax ...  Read More

Measuring Employees Value: A Critical Study on Human Resources Accounting in India

Vineet Chouhan; Nader Naghshbandi

Volume 2, Issue 4 , April 2015, , Pages 277-292

Abstract
  Human Resource (HR) is most crucial, very important and sensitive factor used as an input for production. This factor was overlooked earlier for accounting purposes due to the availability of excess and unorganised manpower and relatively low cost. But after liberalization of Indian economy (in 1991) ...  Read More

Relationship between Modern Management Accounting Techniques and Organizational Performance of Industrial Sector Listed in Amman Stock Exchange

Shadi Al-Khasawneh; Wan Anisah Endut; Nik Mohd Norfadzilah Nik Mohd Rashid

Volume 7, Issue 5 , May 2020, , Pages 278-300

Abstract
  This research examined relationship between modern management accounting techniques and industrial companies listed in Amman Stock Exchange (ASE). The questionnaire was used to collect data from 46 companies operating in industrial activities, a total of 152 questionnaires were distributed to employees ...  Read More

Population Growth and Economic Growth in Nigeria: An Appraisal

Olusogo Olamide Ogunleye; Oluwarotimi Ayokunnu Owolabi; Muazu Mubarak

Volume 5, Issue 5 , May 2018, , Pages 282-299

Abstract
  This research explores the effect of population growth on the economic growth of Nigeria over the period of 1981 to 2015. Data on GDP and exchange rate were obtained from Central Bank of Nigeria Statistical bulletin, while data on Population growth rate, fertility rate, and crude death rate, were obtained ...  Read More

Talent Management and Performance of Selected Commercial Banks in Owerri, Imo State, Nigeria

Kelechi Enyinna Ugwu; Halida E. Osisioma

Volume 4, Issue 3 , March 2017, , Pages 282-310

Abstract
  This study investigates the extent of the relationship between Talent Management and Performance of Selected Commercial Banks in Owerri, Imo State, Nigeria. The survey research design was adopted and primary data was collected through a questionnaire. The target population of the study includes the members ...  Read More

Lifetime Employment and a Sequential Choice in a Mixed Duopoly Market with a Joint-Stock Firm

Kazuhiro Ohnishi

Volume 3, Issue 5 , May 2016, , Pages 283-295

Abstract
  This paper examines a three-stage game model in which a joint-stock private firm and a state-owned public firm can sequentially offer lifetime employment before competing in quantities. The game runs as follows. First, the joint-stock private firm decides whether to offer lifetime employment. Second, ...  Read More

Effective Factors of Customer Involvement in the Launching of New Services in Banking Systems

Mohammad Reza Meigounpoory; Elahe Saffari

Volume 1, Issue 4 , November 2014, , Pages 284-294

Abstract
  Existence of new service development process is very important for competitiveness, growth and survival of service organizations especially banking system. Customer involvement has been advocated as a potentially powerful tool for developing successful new services, while only very few NSD models try ...  Read More