International Journal of Accounting and Financial Reporting
https://www.macrothink.org/journal/index.php/ijafr
<img style="float: right; padding-left: 20px; padding-right: 20px;" src="/journal/public/site/images/ijafr/IJAFR-Cover.jpg" alt="" width="300" /><p class="MsoNormal" style="text-align: justify; line-height: 11.25pt;"><span><span style="font-size: 8.5pt; font-family: 'Verdana','sans-serif'; color: #111111;"><em><strong>International Journal of Accounting and Financial Reporting (IJAFR)</strong></em> is an internationally refereed journal published <strong>quarterly</strong> in March, June, September and December by Macrothink Institute, United States. This established journal publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of Accounting, Finance, Banking, Auditing and relevant subjects. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research and historical analysis, articles examine significant research questions from a broad range of perspectives.</span></span></p><p class="MsoNormal" style="text-align: justify; line-height: 11.25pt;"><span style="color: #111111; font-family: Verdana, sans-serif;">The journal is included and abstracted in: </span></p><ul><li><a href="https://scholar.cnki.net/journal/index/SBQK216230823655"><strong>CNKI Scholar</strong></a></li><li><strong><a href="https://www.ebscohost.com/">EBSCOhost</a></strong></li><li><strong><a href="https://www.econbiz.de/Record/international-journal-of-accounting-and-financial-reporting-ijafr/10009424356/Holdings#tabnav">EconBiz</a></strong></li><li><a href="http://rzblx1.uni-regensburg.de/ezeit/searchres.phtml?bibid=AAAAA&colors=7&lang=en&jq_type1=QS&jq_term1=International+Journal+of+Accounting+and+Financial+Reporting"><strong>Electronic Journals Library</strong></a></li><li><a style="font-size: 10px;" href="http://scholar.google.com/"><strong>Google Scholar</strong></a></li><li><strong style="font-size: 10px;"><a style="font-size: 10px;" href="http://indexcopernicus.com/index.php/en/">Index Copernicus</a></strong></li><li><a href="http://www.journaltocs.ac.uk/index.php?action=search&subAction=hits&journalID=25740&userQueryID=27027&high=1&ps=30&page=1&items=0&journal_filter=&journalby="><strong>JournalTOCs</strong></a></li><li><a style="font-size: 10px;" href="http://openj-gate.org/"><strong>Open J-Gate</strong></a></li><li><a style="font-size: 10px;" href="https://pkp.sfu.ca/"><strong>PKP Open Archives Harvester</strong></a></li><li><strong style="font-size: 10px;"><a style="font-size: 10px;" href="http://www.proquest.com">ProQuest</a></strong></li><li><strong><a href="http://www.sherpa.ac.uk/romeo/index.php">SHERPA/RoMEO</a></strong></li><li><a href="http://www.oxbridge.com/SPDCluster/theSPD.asp"><strong>The Standard Periodical Directory</strong></a></li><li><strong style="font-size: 10px;"><a style="font-size: 10px;" href="http://ulrichsweb.serialssolutions.com/login">Ulrich's Periodical Directory</a></strong></li><li><a href="http://www.worldcat.org/"><strong><span style="font-size: 10px;">Worldcat</span></strong></a></li><li><a href="http://www.zbw.eu/en/"><strong><span style="font-size: 10px;">ZBW – German National Library of Economics</span></strong></a></li></ul><p>The journal is published in Online Version.<a href="/journal/index.php/ijafr/about/submissions#onlineSubmissions"><strong> Click Here</strong></a> to submit your manuscript online.</p><p>-----------------------------------------------------------------</p><p><strong>Call for Manuscript Submission</strong></p><p><em><strong>International Journal of Accounting and Financial Reporting (IJAFR)</strong></em> is calling for submission of manuscripts for the forthcoming issue of <strong>Vol. 14, No. 1, March, 2024</strong>. It covers all areas of Accounting, Finance, Banking, Auditing and relevant subjects. All manuscripts should be prepared in MS-Word format, and submitted online.</p><p>-----------------------------------------------------------------</p><p><strong>Issues</strong></p><p><strong>Vol. 14, No. 1, March, 2024 (In Progress)</strong></p><p><a href="/journal/index.php/ijafr/issue/view/1354"><strong>Vol. 13, No. 4, December, 2023</strong></a></p><p><a href="/journal/index.php/ijafr/issue/archive"><strong>All Issues</strong></a></p>Macrothink Instituteen-USInternational Journal of Accounting and Financial Reporting2162-3082<p>Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.</p><p>Copyrights for articles published in MTI journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author.</p>The Earnings Management Strategy of Indebted Non-Listed Firms: The Case of Italy
https://www.macrothink.org/journal/index.php/ijafr/article/view/21550
<p><em>Design/methodology/approach</em>: For a sample of Italian non-listed firms that file full financial statements, we conduct a cross sectional regression analysis to determine whether the managers of indebted firms complement real activity-based (REM) with accrual-based (AEM) earnings management. To model each technique, we estimate OLS regressions with robust standard errors to avoid heteroscedasticity problems.</p><p><em>Purpose</em>: This research analyses whether the managers of highly indebted Italian non-listed firms, financed mainly by bank-loans, are likely to undertake real activity-based earnings management (REM) and accrual-based earnings management (AEM) as complementary activities to boost the impact of earnings management (EM) on reported earnings and achieve desired earnings targets.</p><p><em>Findings</em>: Consistent with the extant literature, we find that indebted firms are likely to complement REM with AEM to enhance their creditworthiness. We also provide evidence that high-quality audit companies constrain neither REM nor AEM initiatives. Finally, firms suffering from financial problems are less likely to engage in either initiative as they are under greater scrutiny from lenders.</p><p><em>Originality</em>: The paper investigates the complementary use of accrual-based and real activity-based earnings management techniques in non-listed firms, suffering from a high pressure from lenders in the case of indebtedness.</p><p><em>Practical implications</em>: This research should be of interest to banks, managers, and standard setters as it highlights the earnings management strategy employed by firms with a high leverage ratio and provides evidence on the relative costs associated with each earnings management technique.</p>Gaetano MatontiGiuseppe IulianoJon Tucker
Copyright (c) 2023 Gaetano Matonti, Giuseppe Iuliano, Jon Tucker
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2023-12-222023-12-2213412410.5296/ijafr.v13i4.21550Human Capital, Business Environment Optimization and Foreign Enterprise Innovation
https://www.macrothink.org/journal/index.php/ijafr/article/view/21574
<p>Under the background that business environment optimization has become a new competitive advantage in cultivating investment and technology introduction, the influence of business environment optimization in developing countries on the innovation willingness of foreign-funded enterprises and the moderating effect of human capital of foreign-funded enterprises are investigated. The results show that: the business environment optimization reduces the willingness of foreign enterprises to carry out technological innovation, process innovation and product innovation, and the average marginal effect increases in turn; The internal mechanism is the reduction of preferential degree of foreign enterprises and the enhancement of competitive power of domestic enterprises brought about by the optimization of business environment. The human capital of foreign-funded enterprises enhances the effect of business environment optimization on their innovation willingness, and this is achieved by enhancing the preferential degree of foreign-funded enterprises, reducing the inhibition of their innovation willingness, and promoting the competitiveness of domestic enterprises by optimizing the business environment. It is further found that the introduction of foreign enterprises has a significant innovation spillover effect, and the absorption capacity of domestic enterprises has a positive regulatory effect.</p>Mohamad Balakrishnan
Copyright (c) 2024 Mohamad Balakrishnan
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2023-12-232023-12-23134253210.5296/ijafr.v13i4.21574The Role of IT Applications on New Product Performance in the Digital Age: The Role of Supply Chain Synergy Mediation
https://www.macrothink.org/journal/index.php/ijafr/article/view/21575
Based on resource-based theory, dynamic capability theory and transaction cost theory, this paper analyzes the influence of IT application based on big data analysis on new product performance, the mediating role of supply chain collaboration and the moderating role of relationship risk between supply chain collaboration and new product performance in the context of supply chain collaboration in the digital age. The results show that IT advancement and IT consistency have significant positive effects on new product performance; Joint problem solving and information sharing in supply chain collaboration play a partial mediating role in the relationship between IT advancement and new product performance. At the same time, IT also plays a part of mediating role in the relationship between IT consistency and new product performance. Relationship risk positively moderates the relationship between information sharing and new product performance. The research conclusions not only enrich the existing theories, but also have important reference significance for the digitization and information construction and innovation development in the context of enterprise supply chain collaboration.Sumaira Moattarian
Copyright (c) 2024 Sumaira Moattarian
http://creativecommons.org/licenses/by/4.0
2023-12-232023-12-23134334310.5296/ijafr.v13i4.21575