Journal Of Finance Research Articles

Eurasian Journal of Law, Finance and Applied Sciences

Ушбу мақолада маҳалла ҳуқуқ-тартибот масканлари ички ишлар органларининг фаолиятини бевосита маҳаллаларда жамоат тартибини сақлаш, ҳуқуқбузарликлар профилактикаси ва жиноятчиликка қарши курашиш бўйича, шунингдек фуқароларнинг хавфсизлиги ва осойишталигини таъминлаш борасида сўз боради.

Eurasian Journal of Law, Finance and Applied Sciences

Ушбу мақолада Кўҳна тарихимиздан аёнки, аждодларимиз инсон зотини юксакликка кўтарганлар, уни тирик мавжудотлар орасида энг аълоси деб ҳисоблаганлар. Аждодларимизнинг мукаммал жамият, одил ва маърифатли шоҳ, комил инсон ҳақидаги қимматли фикрлари ҳозиргача ўз қадрини йўқотмасдан, инсониятга хизмат қилмоқда. Киши юксак фазилатлар ва қадриятларни эгалламасдан, ўзида инсонга муҳаббат туйғусини шакллантирмасдан, гўзал хулқли, одобли, инсонпарвар бўлмасдан туриб етук шахс, комил инсон бўлиб етишуви қийин

Eurasian Journal of Law, Finance and Applied Sciences

Тошкент давлат Шарқшунослик университети Халқаро муносабатлар ва жахон сиёсати 1-курс магистранти

A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities

The bankruptcy risk refers to the possibility that a company will not be able to pay its debts, thus becoming insolvent. This is often caused by inadequate cash flows or excess costs. In this regard, investors and analysts can measure solvency using liquidity indicators such as the current ratio, which compares current assets to current liabilities. At the same time, the risk of bankruptcy can be predicted in several ways, such as the calculation and analysis of economic-financial indicators or, more recently, software models, in order to subsequently minimize it. The purpose of this paper is to analyse the research of bankruptcy risk within economic entities with the help of bibliometrics. To accomplish this, we extracted subject data from the Web of Science Core Collection. To identify the most relevant sources, the most cited works or the most frequent keywords on the researched topic, we used the software R version 4.2.0, RStudio Desktop version 2022.02.0+443 and the bibliometrix package. The obtained results indicate that 858 researchers published 379 articles in 263 journals. This analysis revealed that the Journal of Finance is the most cited local journal. At the same time, the United States of America and China are the most cited countries, with the most research contributions.

Pelatihan Akuntansi Bagi Karang Taruna Sebagai Upaya Peningkatan SDM Dusun Bolu Kecamatan Seyegan

Yogyakarta is a province that has many features, both cultural and natural. One of the factors driving the economic growth of a region is the agricultural sector, which can be a promising opportunity, apart from being a producer of economic growth it can also have the opportunity to be a driver of growth in other development sectors in an area. One of them is the expansion of the agro-tourism business from Bolu hamlet, Seyegan sub-district, Yogyakarta, which will empower the younger generation, especially youth organizations, as managerial actors in tourism villages. Improving financial management skills for the community, especially in agro-tourism villages, is one of the solutions to existing problems. Through this community service activity, it is hoped that the community, especially youth organizations, will understand the concept and meaning of a cash book, namely a financial journal that contains notes on cash receipts and payments, and understand the benefits of a cash book, namely being able to know the financial condition of a business based on detailed and consistent recording. , as well as a reference to see which part of the business can be the biggest sales driver or discover what causes the biggest expenses. The result of this community service activity is to add insight to the community, especially youth organizations about the bookkeeping system, recording daily transactions so that the business being carried out can provide the expected benefits.

A Review of the Global Climate Finance Literature

This study conducts a bibliometric analysis and literature review of studies on climate finance. Since the Paris Agreement was adopted in December 2015, the academic community has paid closer attention to this emerging topic, as witnessed by a sharp increase in the number of publications. Our review lists this field’s most influential publications, authors, and journals, based on citations. The bibliometric analysis highlights the multidisciplinary nature of climate finance research, which spans environmental science, energy, economics, and finance. The citation analysis also reveals that, despite the exponential growth in publications related to climate finance, leading journals in finance and economics have so far published only a small number of articles in this literature. In addition, the citation analysis identifies four main themes in the knowledge domain: the financing of renewable energy; the impacts of climate change risks on the financial sector; investor preferences for green investments and the impact on corporations; and the pricing and hedging of climate change risk in financial markets.

The Evolution of Hedonic Pricing Models

This study extends the work by Sirmans et al. (2005) by providing a review of the hedonic pricing model literature published in real estate journals from 2005 through 2021. A total of 252 studies are reviewed with 150 of these being published in the top three traditional real estate journals: Journal of Real Estate Finance and Economics, Journal of Real Estate Research, and Real Estate Economics. An additional 42 papers are published in the housing-specific journal, Journal of Housing Research. A review shows that real estate research is global in both authorship and data usage, although most of the studies use U.S. data and are performed by U.S. researchers. In addition, real estate modeling is quite expansive, including spatial or geospatial autoregressive models, difference-in-difference models, quantile regression, and other advanced techniques.

The risk premium in times of financial crisis: an assessment from ICAPM on the MENA region

The purpose of our research is to study the impact of financial crisis on Risk premium evolution for a set of emerging countries of MENA (Middle East and North Africa), giving special attention to the appreciation of the local risk premium in addition to the currency risk premium through the study of the dynamics of the financial integration under two assumptions: perfect integration and partial segmentation. At the methodological level, we test a conditional version of the international model of the financial assets ICAPM of De initially proposed by Adler and Dumas 1983 [Adler, M., & Dumas, B. (1983). International portfolio choice and corporation finance: A synthesis. The Journal of Finance, 38(3), 925-984.]. Our analysis is based on the conditional model of regime change of Bekaert and Harvey (1995) [Bekaert, G., & Harvey, C. R. (1995). Time‐varying world market integration. The Journal of Finance, 50(2), 403-444.], we follow the econometric modeling using the Kalman filter and the Markov regime-switching model with variable transition probabilities.

A bibliometric overview of SCOPUS-indexed journal in Islamic finance and economy: Research productivity and influence

This study attempts to provide a thorough overview of Islamic Finance and Economy (IFE) Scopus-indexed journal publications and probes its productivity and influence on the IFE discipline. The study sample includes 1036 articles from four Scopus-indexed journals, namely (1) International Journal of Islamic and Middle Eastern Finance and Management (IJIMEFM); (2) Journal of King Abdulaziz University (JKAU); (3) Journal of Islamic Accounting and Business Research (JIABR); and (4) Journal of Islamic Marketing (JIM). The study adopts quantitative and qualitative methods using Biblioshiny and VOSviewer software to analyze the aforementioned aspects of four IFE Scopus-indexed journal articles published between 2010 and 2019. Overall, the study findings confirm the increasing research outputs’ quantity and quality of four IFE Scopus-indexed journals. It also gives insightful information that may assist the respective four IFE Scopus-indexed journal editorial boards and academic community in formulating significant and impactful research agendas and strategies for the IFE discipline.

The Disciplinarity of Finance Journals

The Disciplinarity of Finance Journals

Making sense and transparency in finance literature: Evidence from trends in readability

Transparency continues to interest finance scholarship, as regards not just to financial reporting, but to a host of areas. Concomitantly, there is a growing emphasis on the transparency of the finance research process, with journals initiating requirements for uploading data and codes. However, little consideration is given to the transparency of finance scholarly texts, despite new emphasis by academic institutions and accreditation bodies on articles having an impact on practitioners. We use textual analysis to investigate the readability of articles in a selection of finance journals. Results evidence that academic articles are becoming less readable. Whether readability straightforwardly implies transparency is unclear, still, we consider these issues alongside our findings. Our study should be of great interest to those concerned with the state of finance scholarship.

Advancing Financial Knowledge: Exploring Information Dynamics, Market Reactions, and Valuation Theories: Insights from the December 2022 Issue

With the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the December 2022 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 2 Issue 1 contains four articles dealing with contemporary issues. The authors try to unlock the research questions by providing empirical results and the scope for future studies. I thank all the contributors to this issue.

The impact of the pitching research framework on AFAANZ grant applications

Grant applications are notoriously difficult and time-consuming. Templates are considered by some as a means to expedite and streamline grant applications, potentially resulting in a less onerous and more efficient process. Since 2015, AFAANZ has led the way by adopting the Pitching Research Framework to structure grant applications. However, empirical evidence is needed to better understand the effectiveness and value of this approach both for grant applicant(s) as well as grant assessor(s). This project seeks to explore the extent to which the Pitching Research Framework (PRF) helps PhD scholars (PhDs), Early Career Researchers (ECRs) and Mid-Career Researchers (MCRs) to develop and submit grant applications to AFAANZ. As this paper is a pre-registered report for the Pacific Basin Finance Journal (PBFJ), the details of the project plan are presented, though with no findings as data collection has not yet commenced. By investigating perceptions of both successful and unsuccessful AFAANZ grant applicants, this project will provide insights into the utility of the PRF in grant submissions. It also aims to explore the efficacy and value of the PRF for AFAANZ grant assessors in efficiently and effectively assessing applications. Thus the project aims to deliver valuable empirical insights into the overall effectiveness of the AFAANZ grants process and the role of the PRF within it.

Weryfikacja teorii kanału bilansowego podczas pandemii COVID-19: relacja pomiędzy przepływami pieniężnymi a inwestycjami polskich spółek giełdowych

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Investment Behavior among Accounting / Finance Professionals in Sri Lanka

The South Asian Journal of Finance is an international open access and double-blind peer reviewed journal focusing on the areas of finance in South Asian region. It is published bi-annually (June and December).

Tax Implication on Recurrent Expenditure and Internally Generated Revenue: Analysis on Southwestern States, Nigeria

The South Asian Journal of Finance is an international open access and double-blind peer reviewed journal focusing on the areas of finance in South Asian region. It is published bi-annually (June and December).

Financial Literacy and Investment Decisions: Evidence from Pakistan

The South Asian Journal of Finance is an international open access and double-blind peer reviewed journal focusing on the areas of finance in South Asian region. It is published bi-annually (June and December).

The Effect of Household Debt on the Stability of the Banking System in Vietnam

The South Asian Journal of Finance is an international open access and double-blind peer reviewed journal focusing on the areas of finance in South Asian region. It is published bi-annually (June and December).

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik

This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.

Celebrating the 27th anniversary of International Journal of Finance and Economics and shaping the future

Celebrating the 27th anniversary of International Journal of Finance and Economics and shaping the future