OALib Journal
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Feb 04, 2021Open    AccessArticle

Determinants of Small and Medium Size Enterprises Access to Credit Schemes in the Mezam Division of Cameroon

Ngoe Mukete, Zhou Li, Beckline Mukete, Namondo Irene, Aminkeng Terence, Coulibaly Abdoulaye, Kossi Fandjinou, Romeo Ekoungoulou, Fousseni Folega, Sajjad Saeed, Patrick Amah, Eric Zama
Promoting small and medium size enterprises is a governmental strategy aimed at achieving national economic development through poverty alleviation, employment creation and other income generation activities. This study examined the determinants of small and medium size enterprises access to credit schemes around Mezam Division located in the North West Region of Cameroon. A two-stage sampling technique was used to obtain data from over 294 enterprises. Descriptive statistics and logit regressio...
Open Access Library J. Vol.8, 2021
Doi:10.4236/oalib.1107079


Dec 16, 2020Open    AccessArticle

Operating Profit and Net Profit: Measurements of Profitability

Anuruddika K. K. R. Jayathilaka
This paper begins by describing the main concepts which the research problem of this study is derived. This description of operating profit then leads onto an empirical review, with a view of discovering areas of existing literature that are focusing on evaluating the phenomena in concern. Accordingly, the chapter begins with an explanation of the operating profits and from here the chapter moves on to describe the net profit in organizations. It addresses what the net profit is. How the net pro...
Open Access Library J. Vol.7, 2020
Doi:10.4236/oalib.1107011


Jul 24, 2020Open    AccessArticle

Analysis on the Impact of Financial Intelligence on Requirements for the Quality of Accounting Information

Congcong Gou
With the rapid development of economy and the progress of science and technology, a series of emerging industries have developed. Among them, represented by “artificial intelligence (AI)”, the intelligent era is coming. In the rapidly rising AI environment, in order to meet the needs of the changing times, intelligent machines such as financial robots are gradually introduced into the field of accounting to be engaged in some basic and auxiliary financial work instead of accountants. This is cal...
Open Access Library J. Vol.7, 2020
Doi:10.4236/oalib.1106592


Jun 02, 2020Open    AccessArticle

Research on the Reclassification of Financial Assets

Congcong Gou
In order to better meet needs of the development of market economy, the Ministry of Finance revised the classification and transfer of financial assets in 2017, which would have a series of impacts on financial accounting after the revision. About how to implement the financial assets standard better, this paper uses comparative analysis, literature collection and other methods; combines with practical work to make a systematic study; analyzes the background of the revision, reclassification con...
Open Access Library J. Vol.7, 2020
Doi:10.4236/oalib.1106324


Aug 28, 2019Open    AccessArticle

The Determinants of Capital Structure: Evidence from Egyptian Listed Firms

Abdel Rahman Hussein, Ahmed Sakr, Alaa Abdel Barie
In the finance literature, there has been an increasing interest on what are the determinants of capital structure of firms; the determinants of capital structure of more developed economies are the main concern of the existing literature. This proposal aims to expand this literature by ascertaining the determinants of capital structure in an emerging economy like Egypt. In this research, regression analysis is used to test the re
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Open Access Library J. Vol.6, 2019
Doi:10.4236/oalib.1105671


May 29, 2019Open    AccessArticle

The Application of Quality Costs Accounting in Industrial Companies in Benghazi Libya

Tarek Abdelhafid Elsharif
Quality represents the first competitive advantage of industrial and service companies. The race by companies to provide a high-quality output, in fact, derives from the intensity of competition, leading to continuous quality improvement, because it is impossible to compete in the local and global markets without providing high-quality products to be accepted by cus-tomers; thus quality becomes the primary goal to be met with atte
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Open Access Library J. Vol.6, 2019
Doi:10.4236/oalib.1105399


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
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Open Access Library J. Vol.6, 2019
Doi:10.4236/oalib.1105317


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
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Open Access Library J. Vol.6, 2019
Doi:10.4236/oalib.1105323


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
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Open Access Library J. Vol.5, 2018
Doi:10.4236/oalib.1104995


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
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Open Access Library J. Vol.5, 2018
Doi:10.4236/oalib.1104908


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