OALib Journal
  OALib Journal is an all-in-one open access journal (ISSN Print: 2333-9705, ISSN Online: 2333-9721). It accepts a manuscript for the peer-review processing, typesetting, publication and then allocated to one of the 322 subject areas. The article processing charge for publishing in OALib journal is Only $99. For more details, please contact service@oalib.com. Submit now
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Apr 18, 2019Open    AccessArticle

Analysis of Market Effect and Influencing Factors of “Replace Business Tax with VAT” —Evidence from Listed Companies in the Financial Industry

Xianping Yuan, Xiaomei Ma
“Replace Business Tax with VAT” has been implemented in the financial in-dustry, aiming at reducing the tax burden of financial enterprises. Taking listed companies in financial industry as samples, this paper empirically analyses the market response to this favorable policy and its possible influencing factors by using event study method. The results show that the market does not respond strongly to the announcement events of the

Apr 16, 2019Open    AccessArticle

Boards of Directors’ Characteristics and Firm Value: A Comparative Study between Egypt and USA

Wafaa F. Salem, Saad A. Metawe, Amr A. Youssef, Mohamed B. Mohamed
Purpose This research aims to compare the effect of board of directors’ characteristics on the firm’s value in Egypt as an emerging country and USA as a developed country. Five characteristics have been exposed from the literature review that may influence the enhancement of a firm’s value. In corporate governance, these characteristics are CEO duality, board independence, board size, board meetings and gender diversity. Design Th

Nov 14, 2018Open    AccessArticle

The Impact of Accountants Participation in Development for Computerized Accounting Information Systems on the Success of these Systems’ Performance

Tarek Abdelhafid Elsharif
The purpose of this study is to know the role and importance of computerized accounting information systems in Libyan commercial banks and to know the importance of participation of accountants in the planning and analysis stage, design stage and application stage of these systems. This study also aims to evaluate the performance of computerized accounting information systems in Libyan commercial banks by applying the most importa

Nov 14, 2018Open    AccessArticle

Reciprocal Interaction between Management Accounting and Other Management Roles

Huijun Zeng
The paper examines that how management accounting is integrated in other management roles which include marketing management, supply chain management and strategic human resource management. The objective of the paper sets out to analyse the reciprocal relationship between accounting and the other three management functions. It will discuss how management accounting is intertwined with other e

Aug 22, 2018Open    AccessArticle

The Connotation, Problems and “Ecological Countermeasures” of Creating an “Upgraded Version” of Accounting in the New Age

Ruyu Han, Qingjun Meng
With the development of the world economy and the advancement of science and technology, accounting is increasingly valued by the government, the business community, and universities. Accounting needs to move toward internationalization. The accounting profession also has problems such as low quality of information disclosure and the professional quality of accounting personnel to be improved. Application

Nov 30, 2016Open    AccessArticle

The Crisis of the Ethics of Audit Profession: Collapse of Enron Company and the Lessons Learned

Hasen Mohamed A. Albeksh
The aim of this study is to describe and analyze the reason of collapse of the biggest energy company, the American company Enron, which is considered one of the events that has a great effect on the profession of accounting and auditing. This study focuses in the ethics, which is considered as a preventer and a conservator of the occurrence of collapses and financial scandals. The descriptive analysis approach was adopted, which

Nov 03, 2014Open    AccessArticle

Nexus between Bank Credit and Economic Growth in Nigeria: Evidence from VEC Model

Garba Salisu Balago
The study examines the relationship between bank credit and economic growth in Nigeria by considering the total bank credit extended to the production sector (which comprises manufacturing, agriculture, fishery and forestry, mining and quarrying, real estate and construction), general commerce sector (comprising: bills discounted, domestic trade, exports and imports) and services sector (comprising: public utilities, transport and communication, credit to financial institutions). Time series dat...