Journal of Finance and Accounting

Archive

Volume 6, Issue 2, March 2018

  • Rapport Between Leverage and Profitability: A Study of TVS Motor Company

    Gautam Sen, Ravi Ranjan

    Issue: Volume 6, Issue 2, March 2018
    Pages: 49-55
    Received: 12 March 2018
    Accepted: 9 April 2018
    Published: 11 May 2018
    DOI: 10.11648/j.jfa.20180602.11
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    Abstract: Leverage analysis can be defined as a process of identifying the financial strength and weakness of a firm from the available data and financial statements. A firm needs funds so run and manage its activities. The funds are needed to set up an enterprise and then to implement expansion, diversification and other plans. A decision has to be made reg... Show More
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  • Mandatory Social and Environmental Disclosure: A Performance Evaluation of Listed Nigerian Oil and Gas Companies Pre- and Post-Mandatory Disclosure Requirements

    Mohammed Sani D.

    Issue: Volume 6, Issue 2, March 2018
    Pages: 56-68
    Received: 14 April 2018
    Accepted: 2 May 2018
    Published: 22 May 2018
    DOI: 10.11648/j.jfa.20180602.12
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    Abstract: Corporate social and environmental disclosure is still evolving and weak in developing countries and to stimulate the practice, many developing countries are putting in place regulations. Code of Corporate Governance for listed companies in Nigeria issued in 2011 mandated certain disclosure. Therefore, the main aim of this study is to assess volume... Show More
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  • Trading Behaviours Analysis in an Artificial Stock Market

    Pan Fuchen, Li Lin

    Issue: Volume 6, Issue 2, March 2018
    Pages: 69-75
    Received: 26 April 2018
    Published: 23 May 2018
    DOI: 10.11648/j.jfa.20180602.13
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    Abstract: In this paper, we study trading behavior of five different populations with different trading strategies in the framework of an artificial stock market. Insiders who know accuracy time and quantity of inflow cash enter into market and trade with others, which increase difficulty to get more profit for non-insiders. A new clearing mechanism that matc... Show More
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  • Empirical Analysis on the Characteristics of Accounting Elements of Listed Companies in Building Materials Industry

    Liu Yun, Yang Qiaowen, Yao Yonghong

    Issue: Volume 6, Issue 2, March 2018
    Pages: 76-83
    Received: 19 June 2018
    Published: 20 June 2018
    DOI: 10.11648/j.jfa.20180602.14
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    Abstract: This paper builds an empirical model of accounting factors such as inventory, receivables, liabilities, net assets, operating costs, operating income, net profit and other accounting factors in the assets of accounting factors. To net profit to be explained variable, other accounting elements as the explained variable, for China's building material... Show More
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