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Journal articles on the topic 'Stock accounting'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Matsuno, Yasunari. "Material Stock Accounting." Material Cycles and Waste Management Research 20, no. 5 (2009): 221–26. http://dx.doi.org/10.3985/mcwmr.20.221.

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Baxter, W. T. "EARLY ACCOUNTING: THE TALLY AND CHECKERBOARD." Accounting Historians Journal 16, no. 2 (1989): 43–83. http://dx.doi.org/10.2308/0148-4184.16.2.43.

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How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching “foil” and “stock” (hence our “stock market”). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval finance, e

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Hnatiuk, O. M., and O. I. Bala. "National and Foreign Experience of Stocks Management: The Accounting Aspect." Business Inform 2, no. 517 (2021): 244–49. http://dx.doi.org/10.32983/2222-4459-2021-2-244-249.

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The publication defines the economic content of the concept of «stocks»; a comparative analysis of interpretation of this category in view of the content is carried out; the approaches to the interpretation of constituent elements of the enterprise’s stocks are analyzed; the peculiarities of accounting and analytical management along with reflection of stocks in the balance sheet of the enterprise in accordance with normative legislative acts are determined. Also the peculiarities of foreign practice of stock accounting are explored and analyzed. An overview of stock management in economically

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Randika, Paththamperuma Arachchige Don Dilini. "Assessing Systematic Risk through Accounting Information: Evidence from the Colombo Stock Exchange." European Journal of Business and Management Research 9, no. 2 (2024): 79–83. http://dx.doi.org/10.24018/ejbmr.2024.9.2.2305.

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This study tests whether accounting information significantly influences systematic risk. To operationalization the relationship between the accounting information and systematic risk, a panel data analysis is conducted on stock analysis with a portfolio of higher beta stocks, moderate beta stocks, and lower beta stocks as well as overall stocks among the selected 154 listed companies in the Colombo Stock Exchange (CSE). Within this application, the present study seeks to present empirical evidence on the relationship between accounting information and systematic risk in the Colombo Stock Mark

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Du, Chan, Liang Song, and Jia Wu. "Bank accounting disclosure, information content in stock prices, and stock crash risk." Pacific Accounting Review 28, no. 3 (2016): 260–78. http://dx.doi.org/10.1108/par-09-2015-0037.

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Purpose This paper aims to examine how banks’ accounting disclosure policies affect information content in stock prices and stock crash risk. Design/methodology/approach This paper uses 1996-2013 as the sample period. The final sample includes 10,045 observations in 37 countries. This paper uses stock return synchronicity to measure information content in stock prices. This study uses the frequency difference between extremely negative and positive stock returns to measure stock crash risk. To measure the level of bank accounting disclosure, this research follows Nier and Baumann (2006) to con

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Bulow, Jeremy, and John B. Shoven. "Accounting for Stock Options." Journal of Economic Perspectives 19, no. 4 (2005): 115–34. http://dx.doi.org/10.1257/089533005775196714.

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As public companies begin their new fiscal years, they are implementing a new and controversial Financial Accounting Standards Board (FASB, 2004) proposal for expensing stock options. Applied to 2003 and 2004, this rule would have slashed reported earnings of the Standard & Poor's 500 by 8.6 and 7.4 percent; the effect in the bubble years would have been more than twice as large. We describe the history of how these options have been expensed for financial statement purposes. We assess the new FASB approach and find that it is deeply flawed. The main purpose of the paper is to describe an

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Sulistian, Windi, Kania Sulistiani, and Pramudya Montana. "Sharia Stock Transaction Accounting." Dirya:Journal of Economic Management 1, no. 1 (2024): 12–15. http://dx.doi.org/10.70283/dirya.v1i1.24.

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There are several things that need to be considered in Sharia Stock Transaction Accounting. A share can be called a sharia share if the issuer and public company issue it. Because in the articles of association the issuer and public company do not conflict with sharia principles. The journal writing data that we obtained used a qualitative writing method where the information we got came from articles about Sharia Stock Transaction Accounting.

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Lee, Gun, and Jae Eun Shin. "Investor Information Sharing Activities and Stock Price Reaction to Analyst Earnings Forecast." Korean Accounting Information Association 23, no. 4 (2023): 79–101. http://dx.doi.org/10.29189/kaiajfai.23.4.4.

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[Purpose] In this study, we examine whether stock price reactions on analyst report announcement days are differentiated by the level of activation of NAVER stock discussion boards, and by the sharing of accounting information in the discussion boards. [Methodology] For the analysis, we collected posts from NAVER stock threads and categorized posts containing accounting terms as accounting information posts. The stock price reaction on the announcement day of an analyst report was measured by the excess return on the announcement day. [Findings] The results show that the number of

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Pulkkinen, Henni, and Samu Mäntyniemi. "Maximum survival of eggs as the key parameter of stock–recruit meta-analysis: accounting for parameter and structural uncertainty." Canadian Journal of Fisheries and Aquatic Sciences 70, no. 4 (2013): 527–33. http://dx.doi.org/10.1139/cjfas-2012-0268.

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Despite their name, hierarchical stock–recruit meta-analyses are often parameterized in terms of steepness, which depends not only on the assumed stock–recruitment relationship but also on the recruit–spawner relationship. This parameterization requires assumptions about the reproductive potential of the recruit that are not desirable if the focus of the study is limited to the spawning–recruitment phase instead of the full life cycle. Thus, usage of steepness should be avoided in studies that aim to produce informative priors for the stock–recruit relationship for use in studies of other salm

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Jayasree, M., C. S. Pavana Jyothi, and P. Ramya. "Benford’s Law and Stock Market—The Implications for Investors: The Evidence from India Nifty Fifty." Jindal Journal of Business Research 7, no. 2 (2018): 103–21. http://dx.doi.org/10.1177/2278682118777029.

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Benford’s law which is also known as first digit law states that data follow a certain frequency. This law was applied to accounting by Nigrini (2012, Benford’s Law: Applications for forensic accounting, auditing, and fraud detection [Vol. 586], John Wiley & Sons) and later on, an exhaustive study was carried out by Amiram, Bozanic, and Rouen (2015, Review of Accounting Studies, 20(4), 1540–1593) to explore the applicability of the law to detect accounting frauds which was proven to be working. The literature has substantial evidence on relationship between accounting numbers and stock ret

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Chernova, N. L., and O. Y. Poliakova. "Fair Value Accounting Model for Stock Indices." PROBLEMS OF ECONOMY 1, no. 47 (2021): 169–77. http://dx.doi.org/10.32983/2222-0712-2021-1-169-177.

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When forming the risk portion of an investment portfolio, one may include into it both stocks of individual companies representing different sectors of the economy in different regions, and derivative financial instruments, such as futures on stock indices. The latter are an excellent instrument for investing in a country's stock, eliminating the necessity for the investor to solve the non-trivial problem of determining the optimal set of attractive assets, because, as a rule, the stock index includes the most successful companies in most industries. If one only decides to include stock indice

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Marudut Tua Purba, Hendryan, Adler Haymans Manurung, and Jhonni Sinaga. "Valuate Stock Based on Accounting Approach Using Feltham and Ohlson Model." Applied Finance and Accounting 9, no. 1 (2023): 1. http://dx.doi.org/10.11114/afa.v9i1.5970.

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Residual Income Model (RIM) is an accounting approach introduced and used by Feltham and Ohlson to measure firm value using future income based on most current information. The surplus relation applying firm earning and book value is used to forecast with consistent manner. This research uses RIM to valuate the pharmaceutical companies’ stocks listed on the Indonesia Stock Exchange (IDX) for the year of 2010-2019 to be able to estimate the intrinsic or fair values of the companies’ shares for the year of 2020-2023, compared to their current market values and used as the basis to make decisions

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13

Mock, Sebastian. "Accounting for Stock-based Compensation." European Business Law Review 16, Issue 2 (2005): 359–78. http://dx.doi.org/10.54648/eulr2005018.

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Liu, Jing, and Jacob Thomas. "Stock Returns and Accounting Earnings." Journal of Accounting Research 38, no. 1 (2000): 71. http://dx.doi.org/10.2307/2672923.

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Kirschenheiter, Michael, Rohit Mathur, and Jacob K. Thomas. "Accounting for Employee Stock Options." Accounting Horizons 18, no. 2 (2004): 135–56. http://dx.doi.org/10.2308/acch.2004.18.2.135.

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Accounting for employee stock options is affected by whether outstanding options are viewed as equity or liabilities. The common perception is that the FASB's recommended treatment (per SFAS No. 123), which is based on the options-as-equity view, results in representative financial statements. We argue that this treatment distorts performance measures for three reasons. First, the deferred taxes associated with nonqualified options should also be included as equity, but are not. Second, since unexpected share price changes affect optionholders and equityholders differently, combining their int

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Guay, Wayne, S. P. Kothari, and Richard Sloan. "Accounting for Employee Stock Options." American Economic Review 93, no. 2 (2003): 405–9. http://dx.doi.org/10.1257/000282803321947425.

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Milne, Ronald A., Glenn A. Vent, and Reuben Neumann. "Accounting for variable stock options." Journal of Accounting Education 5, no. 2 (1987): 333–38. http://dx.doi.org/10.1016/0748-5751(87)90029-7.

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18

Zhao, Li, Nathee Naktnasukanjn, Ahmad Yahya Dawod, and Bin Zhang. "Impacts of Investor Attention and Accounting Information Comparability on Stock Returns: Empirical Evidence from Chinese Listed Companies." International Journal of Financial Studies 12, no. 1 (2024): 18. http://dx.doi.org/10.3390/ijfs12010018.

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The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rationality of investors. This paper employs Thank you for your feedback. I've reviewed the changes, and the adjustment made to revise the year from 2019 to 2023 according to the reference information is accurate. statistical analysis, a multiple regression approach, and robustness tests to investigate the impact of investor attention and accounting in

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Pintarto, M. Rinto Ananta, and Pujiono Pujiono. "PENGARUH LABA AKUNTANSI & ARUS KAS OPERASI TERHADAP KEPUTUSAN INVESTASI (RETURN SAHAM)." Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 3, no. 2 (2021): 147–70. http://dx.doi.org/10.28932/jafta.v3i2.3662.

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This study aimed to examine the market reaction to the publication of accounting information in the form of profits and operating cash flows associated with investment decisions. As a proxy of investment decisions is stock returns in banking companies at the time of publication of financial statements. The technique applied in this research is purposive sampling, obtained as many as 114 data (from 38 companies for 3 years). Using the SPSS tool. The method used in this research is non-linear regression test. The results of the study show that accounting earnings have an effect on investment dec

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Costa Jr., Newton Carneiro Affonso da, Roberto Meurer, and César Medeiros Cupertino. "Existe Alguma Relação entre Retornos Contábeis e Retornos do Mercado de Ações no Brasil?" Brazilian Review of Finance 5, no. 2 (2007): 233. http://dx.doi.org/10.12660/rbfin.v5n2.2007.1170.

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This paper examines the relationship between accounting and stock market returns of Brazilian companies on a quarterly basis. The sample consisted of 97 companies with stocks traded in the Sao Paulo Stock Exchange from January of 1995 to March of 2007. A Granger causality test was applied to the two return series for each of the sampled companies. The results of the causality tests suggested that there is weak evidence that accounting returns lead stock market returns rather than the reverse.

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Awalakki, Manjunath, and H.N. Archanna Dr. "A Study On Accounting Ratios And Stock Returns With Reference To National Stock Exchange Of India." A Study On Accounting Ratios And Stock Returns With Reference To National Stock Exchange Of India 12, no. 7 (2021): 6858–70. https://doi.org/10.5281/zenodo.5255431.

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Accounting ratios and published financial information are important tools for investors, creditors and other interested parties to determine the profitability and control. A good financial condition of the company, have a significant impact on the performance of the stocks and on the performance of the stocks exchanges. The aim research paper isto study whether key accounting information will affect the prices of NationalStock Exchange. The studyused fifteen year accounting ratios from 2005–2020such as ROE (Return on Equity), ROA (Return on Assets), P/E (Price to Earnings ratio), P/B (Pr

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FLOREA, Gheorghe. "Some Considerations Regarding Stock Management by Using Management Accounting Methods." Anuarul Universitatii Petre Andrei din Iasi. Fascicula Drept, stiinte economice, stiinte politice 26 (2020): 23–33. http://dx.doi.org/10.18662/upalaw/46.

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The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.

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23

Safdar, Irfan. "Decoupling stock price momentum from accounting fundamentals." Pacific Accounting Review 32, no. 4 (2020): 519–41. http://dx.doi.org/10.1108/par-01-2020-0011.

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Purpose What explains patterns in stock prices is an important question. One such pattern, price momentum, is a well-known capital markets anomaly where recent stock price performance appears to continue into the future. This momentum is frequently thought to reflect delayed reaction by investors to unspecified information (i.e. underreaction). This study aims to provide a useful insight regarding momentum: potential mispricing related to accounting fundamentals appears to conceal longer-term reversals in price momentum. Controlling for these fundamentals reveals that price momentum reverses,

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Jayasree, M. "Stock Trading and Stock Returns: Understanding the Distributional Properties of the Numbers—The Evidence from India Nifty Fifty." Jindal Journal of Business Research 6, no. 2 (2017): 171–85. http://dx.doi.org/10.1177/2278682117727209.

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Benford’s law which studied the distributional properties of numbers observed that data patterns follow a certain frequency. The application of the Benford law to accounting numbers was tested by Dan Amiram, Zahn Bozanic, and Ethan Roven (2015), and was proven that accounting numbers follow the same frequency. There are several theories that advocated a strong relationship between accounting numbers and stock returns. Taking this as a base, the study aims to investigate whether Benford’s law, which was proven to be working for accounting numbers, would also work for stock trading and stock ret

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Song, Liang. "Accounting disclosure, stock price synchronicity and stock crash risk." International Journal of Accounting & Information Management 23, no. 4 (2015): 349–63. http://dx.doi.org/10.1108/ijaim-02-2015-0007.

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Callen, Jeffrey L., Mozaffar Khan, and Hai Lu. "Accounting Quality, Stock Price Delay, and Future Stock Returns*." Contemporary Accounting Research 30, no. 1 (2012): 269–95. http://dx.doi.org/10.1111/j.1911-3846.2011.01154.x.

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Griffin, Paul A., and Ning Zhu. "Accounting rules? Stock buybacks and stock options: Additional evidence." Journal of Contemporary Accounting & Economics 6, no. 1 (2010): 1–17. http://dx.doi.org/10.1016/j.jcae.2010.04.001.

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Khotijah, Siti Afidatul, Zidni Husnia Fachrunnisa, and Nibras Anny Khabibah. "The impact of IDX-MES BUMN 17 shariah index launching on market reaction." Journal of Business and Information Systems (e-ISSN: 2685-2543) 6, no. 2 (2025): 305–21. https://doi.org/10.31316/jbis.v6i2.262.

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Information circulating in the community will impact stock market reactions on the stock exchange. The reaction can be accounting or non-accounting. The launch of the IDX-MES BUMN 17 Index is one of the non-accounting information that can influence activity on the stock exchange, especially for entities included in the index. This study aims to identify stock market reactions included in the IDX-MES BUMN 17 index after the launch of the index. This research was conducted by testing stock prices and trading volume before and after the IDX-MES BUMN 17 index was published. This test is also suppo

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Kersting, Lee, Jang-Chul Kim, Sharif Mazumder, and Qing Su. "Unveiling the Brew: Probing the Lingering Impact of the Luckin Coffee Scandal on the Liquidity of Chinese Cross-Listed Stocks." Journal of Risk and Financial Management 17, no. 11 (2024): 514. http://dx.doi.org/10.3390/jrfm17110514.

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This paper investigates the impact of the Luckin Coffee accounting scandal on stock liquidity and spillover effects in the financial market, focusing on Chinese companies listed on U.S. exchanges. Utilizing event studies, we analyze eight pivotal events related to the scandal to examine stock liquidity and market quality changes. The results show a significant decline in Luckin’s stock liquidity during the scandal, while spillover effects on other Chinese stocks are limited. Comparisons with the Satyam accounting scandal suggest that individual company scandals may not substantially affect the

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Nursita, Meta. "PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM." GOING CONCERN : JURNAL RISET AKUNTANSI 16, no. 1 (2021): 1. http://dx.doi.org/10.32400/gc.16.1.32435.2021.

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This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Stat

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Gutsalenko, L. V., A. V. Chukhlib, and A. A. Datsenko. "FEATURES OF STOCK INVENTORY UNDER THE CONDITIONS OF THE STATE OF MARTIAL." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 44 (2022): 167–73. http://dx.doi.org/10.17721/tppe.2022.44.15.

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The purpose of the article is to study the peculiarities of the stock inventory process and its results in economic entities under martial law. In the process of research, the following methods of knowledge were used: review - to substantiate the legal framework regarding the peculiarities of conducting an inventory of production stocks in the conditions of martial law; assessment - to systematize approaches to recording the facts of damage and destruction of stocks of economic entities; systematic approach - to substantiate the peculiarities of stock assessment identified by the results of th

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Falsetta, Diana, and Richard A. White. "The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock." Journal of the American Taxation Association 27, no. 1 (2005): 1–23. http://dx.doi.org/10.2308/jata.2005.27.1.1.

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The objective of this study is to investigate the effect that stock position (gain or loss) and income tax withholding position (tax payment or tax refund) have on the sale of stock at the end of the year. Prior investigations of stock position have shown that individuals are more likely to sell gain stocks and hold loss stocks (e.g., the disposition effect). However, studies also have found this pattern of behavior to reverse at year-end in an effort to reduce tax liabilities. We conduct two experiments (baseline and primary) to compare the sell or hold decision of participants with either a

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Dai, Zhonglan, Douglas A. Shackelford, and Harold H. Zhang. "Capital Gains Taxes and Stock Return Volatility." Journal of the American Taxation Association 35, no. 2 (2013): 1–31. http://dx.doi.org/10.2308/atax-50509.

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ABSTRACT This paper presents an empirical investigation of the impact of capital gains taxes on stock return volatility. We predict that the more stock returns are subject to capital gains taxation, the greater the increase in return volatility following a capital gains tax rate cut due to reduced risk-sharing in firms' cash flows between shareholders and the government. Consistent with this prediction, we find larger increases in the return volatility for more appreciated stocks than for less appreciated stocks and for non-dividend-paying stocks than for dividend-paying stocks after both 1978

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Leukhina, T. L. "Modern aspects of stock accounting in budgetary organizations." Vestnik Universiteta, no. 5 (July 6, 2021): 169–75. http://dx.doi.org/10.26425/1816-4277-2021-5-169-175.

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The article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed. The paper reveals the positions of modern scientists and practitioners on the novelty of requirements in the accounting of short-term assets. The author presents the logical scheme of application of norms of accounting of material stocks in the budgetary sphere from the point of view of their subordination. The study generally discloses the criteria for fulfillin

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Jiang, Jing. "Cross-sectional variation of market efficiency." Review of Accounting and Finance 16, no. 1 (2017): 67–85. http://dx.doi.org/10.1108/raf-02-2016-0018.

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Purpose This paper aims to provide evidence that market efficiency varies greatly across individual stock, and across market exchanges. Design/methodology/approach Three approaches, partial adjustment model, Dimson beta model and variance ratio test, are used on a large sample of US stocks. Findings This paper finds prices are closer to random walk benchmarks (i.e. more efficient) for stocks with better liquidity provision, frequent trading, greater return volatility, higher prices, larger market capitalizations and smaller trade sizes. These findings suggest that liquidity stimulates arbitrag

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Lakruwani and Gunarathna. "IMPACT OF ACCOUNTING INFORMATION ON STOCK PRICE: EVIDENCE FROM COLOMBO STOCK EXCHANGE." Journal of Accountancy & Finance 11, no. 2 (2024): 25–41. https://doi.org/10.57075/jaf1122402.

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Accurate, trustworthy and relevant accounting information is essential for evaluating financial conditions and business performance, allowing decision-makers to make well-informed decisions. However, there is a scarcity of research which examins the impact of accounting information on stock price in the Sri Lankan context. This research endeavours to evaluate the value relevance of accounting information which tells the impact of accounting information on stock price, with a particular emphasis on net asset value and earnings. The study also accounts for firm size and financial leverage by exa

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Purwohawati, Yuliana, Bernadette Robiani, and Inten Meutia. "Green Accounting Practice on Corporate Performances." Modern Economics 22, no. 1 (2020): 84–89. http://dx.doi.org/10.31521/modecon.v22(2020)-13.

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Introduction. The low awareness of the industry in the application of the green industry through green accounting because when viewed in general as 2 sides of a coin, on the one side will bring benefits to the industry but on the other hand as if it would lead to the potential for increased costs, through environmental costs. The population is 184 industrial companies both state-owned enterprises and public companies. The sampling technique uses purposive sampling so that the samples obtained are 18 public companies. The data used in this study are historical data, such as financial data, earn

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DAIGO, Ichiro, Yuma IGARASHI, Yasunari MATSUNO, and Yoshihiro ADACHI. "Accounting for Steel Stock in Japan." Tetsu-to-Hagane 93, no. 1 (2007): 66–70. http://dx.doi.org/10.2355/tetsutohagane.93.66.

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Taylor, Stephen L. "Executive Stock Options: An Accounting Dilemma." Australian Accounting Review 12, no. 26 (2008): 2. http://dx.doi.org/10.1111/j.1835-2561.2002.tb00189.x.

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Clements, Bruce. "Accounting and Tax Considerations in Stock." Compensation & Benefits Review 30, no. 4 (1998): 91–96. http://dx.doi.org/10.1177/088636879803000412.

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Walters, Melissa, and Joni J. Young. "Metaphors and accounting for stock options." Critical Perspectives on Accounting 19, no. 5 (2008): 805–33. http://dx.doi.org/10.1016/j.cpa.2006.10.004.

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Daigo, Ichiro, Yuma Igarashi, Yasunari Matsuno, and Yoshihiro Adachi. "Accounting for Steel Stock in Japan." ISIJ International 47, no. 7 (2007): 1065–69. http://dx.doi.org/10.2355/isijinternational.47.1065.

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Sacasas, Rene, and Paul Munter. "Accounting for stock grants to nonemployees." Journal of Corporate Accounting & Finance 10, no. 3 (1999): 145–50. http://dx.doi.org/10.1002/(sici)1097-0053(199921)10:3<145::aid-jcaf13>3.0.co;2-q.

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Huang, Fangzhou. "The impact of downside risk on UK stock returns." Review of Accounting and Finance 18, no. 1 (2019): 53–70. http://dx.doi.org/10.1108/raf-07-2017-0139.

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PurposeThis paper aims to investigate patterns in UK stock returns related to downside risk, with particular focus on stock returns during financial crises.Design/methodology/approachFirst, stocks are sorted into five quintile portfolios based on the relevant beta values (classic beta, downside beta and upside beta, calculated by the moving window approach). Second, patterns of portfolio returns are examined during various sub-periods. Finally, predictive powers of beta and downside beta are examined.FindingsThe downside risk is observed to have a significant positive impact on contemporaneous

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Tusiime, Ivan Mugarura, and Man Wang. "Are Islamic stocks subject to oil price risk exposure?" Journal of Risk Finance 21, no. 2 (2020): 181–200. http://dx.doi.org/10.1108/jrf-05-2019-0076.

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Purpose The purpose of this paper is to examine whether oil price risk is a significant determinant of stock returns. Design/methodology/approach Using monthly data on a sample of Islamic stocks listed on the New York Stock Exchanges and National Association of Securities Dealers Automated Quotations System (NASDAQ) over the period from January 1990 to December 2017, the study examines whether oil price risk is a significant determinant of stock returns using Fama–French–Carhart’s four-factor asset pricing model amplified with Brent oil price factor. Findings The results from the cross-section

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Kim, Dongnyoung, and Tih Koon Tan. "Ex-post stock return behaviour of corporate restructurings and corporate control." Review of Accounting and Finance 15, no. 4 (2016): 484–98. http://dx.doi.org/10.1108/raf-05-2015-0066.

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Purpose This paper aims to investigate the correlation between stock returns of the parent and newly created entity and the degree of return skewness in parents in the three different corporate restructurings. Design/methodology/approach Using a sample of spin-offs, equity carve-outs and tracking stocks, ordinary least squares regression is used to test the relationship between stock return correlation as well as stock return skewness and the type of corporate restructurings. Findings Tracking stock offering has the largest correlation in stock returns, whereas spin-off has the least correlati

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Ramadhan, Muhammad, Maryam Batubara, and Nur Ahmadi Bi Rahmani. "The Effect of Return on Asset (ROA) And Current Ratio (CR) on Stock Prices Through Green Accounting As an Intervening Variable In Syariah Stock Companies Listed in Jakarta Islamic Index Period 2019-2023." Dinasti International Journal of Economics, Finance & Accounting 5, no. 4 (2024): 2156–72. https://doi.org/10.38035/dijefa.v5i4.3379.

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The ability of Islamic stock companies to generate profits, pay obligations and have a high ranking in environmental financing does not necessarily have the highest stock price. Therefore, a study was conducted with the aim of determining the effect of ROA and CR and green accounting on stock prices, to determine the effect of ROA and CR on stock prices through green accounting as an intervening variable in Islamic stock companies listed on JII for the 2019-2023 period. The population was 30 JII constituent companies. The research sample was 65 observations from 13 companies according to the c

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Malaquias, Rodrigo F., Anderson Martins Cardoso, and Gabriel Alves Martins. "IFRS and Stock Returns: An Empirical Analysis in Brazil." Binus Business Review 7, no. 2 (2016): 179. http://dx.doi.org/10.21512/bbr.v7i2.1593.

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In recent years, the convergence of accounting standards has been an issue that motivated new studies in the accounting field. It is expected that the convergence provides users, especially external users of accounting information, with comparable reports among different economies. Considering this scenario, this article was developed in order to compare the effect of accounting numbers on the stock market before and after the accounting convergence in Brazil. The sample of the study involved Brazilian listed companies at BM&FBOVESPA that had American Depository Receipts (levels II and III

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Thongdeepan, Natnaree, and Punchabhorn Srichanapun. "The impact of integrated accounting information on the personality traits of a successful digital accountant." Problems and Perspectives in Management 23, no. 1 (2025): 717–28. https://doi.org/10.21511/ppm.23(1).2025.53.

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The advancement of digital technologies has facilitated rapid operational procedures, improved efficiency, and minimized expenses of companies listed on the Stock Exchange of Thailand, which has been explored in this study. Behavior, particularly the use of information on successful digital accountant personality traits, significantly influences the process of choosing information in the context of digital transformation. This study focuses on the behavior in successfully using accounting information related to the accountant’s personality. The data were collected by using a questionnaire from

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Rizal, Noviansyah, and Mimin Yatminiwati. "DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 1 (2020): 1–7. http://dx.doi.org/10.30741/assets.v4i1.558.

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This study aims to determine the effect of environmental accounting disclosures on stock performance on companies listed on the Indonesia Stock Exchange. Companies that already run their businesses, then there is a possibility that these companies have great potential to have positive and negative impacts on market needs. The sample of this research is the manufacturing sector from 2011-2015. The data analysis technique used is a simple linear regression analysis by analyzing the independent variables of environmental accounting disclosure measured using proper in influencing the dependent var

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