International Journal of Finance and Accounting Studies
https://journals.aiac.org.au/index.php/IJFAS
<p><span data-mce-mark="1"><span><strong>International Journal of Finance and Accounting Studies (IJFAS)</strong>,</span> established in Australia, provides a forum for exchanging of ideas and expanding of the novel theoretical and practical researches that cover finance, accounting, and their interface areas. </span><span data-mce-mark="1">The journal welcomes researchers to submit their original and unpublished full papers for intended publication through its blind review process. The submitted works should not be under review in any other journal. Both printed and online versions of IJFAS are available. The online versions of IJFAS papers can</span><span data-mce-mark="1"> be downloaded free of charge.</span></p><table width="756" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="451"><p><strong>IJFAS Highlights</strong></p><ul><li><strong>Country of Publication:</strong> Australia</li><li><strong>Publisher:</strong> <a href="http://www.aiac.org.au/" target="_blank">Australian International Academic Centre PTY. LTD.</a></li><li><strong>Online ISSN:</strong> <a href="http://trove.nla.gov.au/work/190029768?q=2203-4706&c=article&versionId=206889933" target="_blank">2203-4706</a></li><li><strong><strong>Imprint</strong>:</strong> <a href="http://www.lulu.com/spotlight/AIAC" target="_blank">LuLu Press Inc.</a></li><li><strong>Acceptance Rate:</strong> <a href="/index.php/ijfas/about/history">30% in 2014</a></li><li><strong>Frequency:</strong> Biannually </li><li><strong>Publication Dates: </strong> April & October </li><li><strong>Language: </strong>English</li><li><strong>Format:</strong> Print & Online</li><li><strong>Scope:</strong> Finance & Accounting</li><li><strong>Article Processing Charges:</strong> <a href="/index.php/IJfas/about/editorialPolicies#custom-1">Yes</a> (Subject to change)</li><li><strong>Open Access:</strong> Yes</li><li><strong>Refereed:</strong> Yes</li><li><strong>Abstracted</strong>: <a href="/index.php/IJFAS/about/editorialPolicies#archiving">Yes</a></li><li><strong>Indexed:</strong> <a href="/index.php/IJFAS/about/editorialPolicies#archiving">Yes</a></li><li><strong>Policy:</strong> <a href="/index.php/IJFAS/about/editorialPolicies#peerReviewProcess">Peer-reviewed</a></li><li><strong>Peer Review Time:</strong> Five to Six Weeks</li><li><strong>E-mail:</strong> editor.ijfas@aiac.org.au</li></ul></td><td valign="top" width="397"><p> <img src="/public/site/images/admin/ijfas1.jpg" alt="" /></p></td></tr></tbody></table><div><strong><br /></strong></div><div><table border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="432"><p> <strong>Most Downloaded Articles</strong></p></td><td valign="top" width="432"><p> <strong>Most Cited Articles <em>via Google Scholar</em></strong></p></td></tr><tr><td valign="top" width="432"><ol><li><a href="/index.php/IJFAS/article/view/1347">Dividend Signalling And Market Efficiency In Emerging Economy: A Study of Indian Stock Market</a></li><li><a href="/index.php/IJFAS/article/view/177">Using Financial Ratios and Managing Financial Risks in Investing in “Grey” Zone Companies: Evidence from Malaysia</a></li><li><a href="/index.php/IJFAS/article/view/467">Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange</a></li></ol></td><td valign="top" width="432"><ol><li><a href="/index.php/IJFAS/article/view/1347">Dividend Signalling And Market Efficiency In Emerging Economy: A Study of Indian Stock Market</a></li></ol></td></tr></tbody></table></div>Australian International Academic Centre PTY. LTD.en-USInternational Journal of Finance and Accounting Studies2203-4706<p>Authors who publish with this journal agree to the following terms:<br /><br /></p><ol type="a"><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by/3.0/" target="_new">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li></ol>Types and Motives of Corporate Social Responsibility and Environmental Reporting in Libyan Companies
https://journals.aiac.org.au/index.php/IJFAS/article/view/1645
<p>This study examined the types and the motives of Corporate Social Responsibility and Environmental Reporting (CSER) in Libya, a developing country, which has undergone many economic, political and social changes over a short period of time. An influential factor that regulates Libyan society is Islam. Drawing from the assumption that Islamic values in business include the fair treatment of employees, fair prices, honesty, and customer service respect for environment, charitable donations, and complete disclosures, the current study aims to investigate if types and motives of CSER have been influenced by the Islamic environment in which they operate. Both quantitative and qualitative methods were employed to collect data relating to CSER in Libyan firms. The quantitative study involved analysing the contents of 162 annual company reports produced between 2006 and 2012, while the qualitative study examined the perceptions of public relations managers and financial managers, which using interviews. Results from the quantitative study revealed that annual reports issued by Libyan companies actually give social and environmental disclosure, even if it is smaller than it was expected on the basses of the Islamic background of people operating in Libyan companies. In particular, that disclosure of environmental and employee information was higher than the disclosure of community, customers and product information. The qualitative results also revealed that Islam was a significant factor in increasing CSER disclosure. In addition, the managers believed that other motives such as government ownership and company characteristics influence CSER by companies. Both quantitative and qualitative results indicated that environmental, employee and customer information features were prominent in the annual reports of Libyan companies.</p><p><strong>Keywords: </strong>Corporate Social Responsibility, Environmental Reporting, Corporate Social Responsibility and Environmental Reporting, Libya, Islam</p>Naser BenomranMohd Hassan Che HaatHafiza Binti HashimNor Raihan Binti Mohamad
Copyright (c) 2015 Naser Benomran, Mohd Hassan Che Haat, Hafiza Binti Hashim, Nor Raihan Binti Mohamad
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2015-04-302015-04-3031111Survey of Corporate Financial Behavior of Indian MNCs
https://journals.aiac.org.au/index.php/IJFAS/article/view/1762
<p>This paper attempts to capture the similarities and differences in the corporate financial behavior of Indian MNCs. The primary information has been collected through responses of senior financial executives of identified Indian MNCs on a questionnaire developed on well-known Duke Special Survey on Corporate Financial Policies (Graham & Harvey, 2001) with addition of twelve questions to comprehensively cover various aspects of corporate financial practices by Indian MNCs. Though results indicate similarities to a large extent in investment, financing, management control and dividend practices but significant differences are also observed in practices. The results support previous studies in corporate financial behavior of companies exhibiting differences in their practices due to their size and industry characteristics. It further extends to identifying differences in their behavior attributable to differences in multi-nationality rank, number of foreign subsidiaries and foreign equity holdings.</p><p><strong>Keywords: </strong>Corporate financial behavior, MNC finance </p>Anu KohliJitendra Kumar Sharma
Copyright (c) 2015 Anu Kohli, Jitendra Kumar Sharma
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2015-04-302015-04-30311227