Journal of Finance and Accounting

Volume 3, Issue 6, November 2015

  • Analysis of Just in Time Prerequisites in Iranian Car Assembly Plants

    Hossein Yarahmadi, Ali bohloli

    Issue: Volume 3, Issue 6, November 2015
    Pages: 172-176
    Received: Jul. 20, 2015
    Accepted: Sep. 02, 2015
    Published: Sep. 26, 2015
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    Abstract: Just in time (hereafter JIT) has emerged as a key production management approach for cost effectiveness of a wide range of industrial sectors especially in car assembly plants. However, JIT implementation needs some basic prerequisites which organize the aim of this research. To do so, a questionnaire has been designed. The results show that Irania... Show More
  • A New Index of Private Offering Fund for Stock Strategy

    Fei Guo, Baosen Wang, Hong Zhang

    Issue: Volume 3, Issue 6, November 2015
    Pages: 177-183
    Received: Sep. 11, 2015
    Accepted: Sep. 24, 2015
    Published: Oct. 10, 2015
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    Abstract: As the deepening reform of China's financial system, private equity funds have been becoming an important part of China's financial system, but there is little research on the index of private equity funds. This paper constructs an index, which covers 98.19% of the stock equity strategy class of equity funds, can better reflect the performance of e... Show More
  • The Analysis of Active Constraint of Equity Incentive in Listed Companies

    Cui Zhe, Yang Jinpei, Wang Binru

    Issue: Volume 3, Issue 6, November 2015
    Pages: 184-197
    Received: Sep. 14, 2015
    Accepted: Sep. 30, 2015
    Published: Oct. 16, 2015
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    Abstract: As a long-term compensation incentive, equity incentive can effectively solve the principal-agent problem, reducing managers' short-sighted behavior, improving the management efficiency of enterprises, thereby enhancing the performance of enterprises, and thus known as the "golden handcuffs" of enterprise incentive. One of the reasons that equity i... Show More
  • Factors Influencing Investors’ Decisions in Stock Market Investment in Bangladesh [A Study on Khulna City]

    Fatima Khan, Farhana Afrin, Mirza Arifur Rahman

    Issue: Volume 3, Issue 6, November 2015
    Pages: 198-204
    Received: Oct. 01, 2015
    Accepted: Oct. 19, 2015
    Published: Oct. 31, 2015
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    Abstract: This study investigates the factors that have influenced the share investment decisions of a sample of 270 investors in Khulna City. It is motivated by the observed significant investment in shares in DSE and CSE enlisted companies in recent years as well as the need to understand the behavioral aspects of the investors influenced by some socio-eco... Show More
  • Regulation Fair Disclosure and the Determinants of Analyst Coverage

    Yutao Li

    Issue: Volume 3, Issue 6, November 2015
    Pages: 205-210
    Received: Oct. 18, 2015
    Accepted: Oct. 26, 2015
    Published: Nov. 13, 2015
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    Abstract: Using a sample of 49,956 firm-years from the United States of American, this study documents that analysts place significant less weight on firm size, return volatility, and more weight on trading volume in deciding which firms to issue earnings forecasts after the passage of Regulation Fair Disclosure (Reg FD) in 2000. The evidence of this study s... Show More
  • Visual Reporting in the Cooperative Group

    Yating Guo

    Issue: Volume 3, Issue 6, November 2015
    Pages: 211-214
    Received: Oct. 15, 2015
    Accepted: Oct. 29, 2015
    Published: Nov. 16, 2015
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    Abstract: This equity research based paper evaluates Co-operative Group, the Britain’s largest UK mutual business. In addition, this essay will provide an indication of the visual reporting of Co-operative Group over the last decade, and provides key changes and developments in their financial statements to existing and potential investors. A significantly c... Show More
  • Developments in and Influences on, Financial Reporting in UK

    Yating Guo

    Issue: Volume 3, Issue 6, November 2015
    Pages: 215-219
    Received: Oct. 15, 2015
    Accepted: Nov. 04, 2015
    Published: Nov. 17, 2015
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    Abstract: Accounting plays a very important role in society, it impacts on peoples’ wealth and can be a source of power. This does not just apply in the private sector commercial context (consider accounting in other contexts: the public sector, e.g. hospitals and prisons, education, the military; religious institutions; private households, etc.). In additio... Show More
  • The Impact of Tax Rates on Economic Growth of Iran in the Years 1981-2010

    Mohsen Dehghan, Masood Nonejad

    Issue: Volume 3, Issue 6, November 2015
    Pages: 220-226
    Received: Nov. 01, 2015
    Accepted: Nov. 22, 2015
    Published: Dec. 10, 2015
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    Abstract: Several studies have shown that the country economy is based on oil and fossil fuel based, very vulnerable to factors such as war and sanctions. In recent years the Iranian government is trying to reduce dependence on oil and expanding the tax revenue. In this study the use of tax revenues, the effect of three types of tax rates including corporate... Show More
  • Environmental, Social and Governance Disclosures: A Call for Integrated Reporting in Nigeria

    Adebimpe Otu Umoren, Ekubiat John Udo, Bokime Sunday George

    Issue: Volume 3, Issue 6, November 2015
    Pages: 227-233
    Received: Nov. 27, 2015
    Accepted: Dec. 08, 2015
    Published: Dec. 25, 2015
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    Abstract: Annual reports of most companies quoted on the Nigerian Stock Exchange (NSE) have been found to be deficient, because they lack vital financial and non-financial information that would enable stakeholders make informed decisions. The aim of this study was to investigate the environmental, social and governance (ESG) practices of Nigerian quoted com... Show More
  • Corporate Social Responsibility (CSR): Opportunities and Challenges of Banking Sector in Bangladesh

    Masud Rana

    Issue: Volume 3, Issue 6, November 2015
    Pages: 234-246
    Received: Dec. 08, 2015
    Accepted: Dec. 19, 2015
    Published: Dec. 30, 2015
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    Abstract: Corporate social responsibility (CSR) is now not a matter of the developed countries only but it is getting increased attention in developing countries like Bangladesh also. A strong perception has developed in recent years among the business managers in Bangladesh that they need to manage their organizations in a socially responsible way for econo... Show More