Most recent issue published online in the International Journal of Managerial and Financial Accounting.
International Journal of Managerial and Financial Accounting
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International Journal of Managerial and Financial Accounting
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http://www.inderscience.com/browse/index.php?journalID=252&year=2024&vol=16&issue=1
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Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project
http://www.inderscience.com/link.php?id=135364
In the era of artificial intelligence, and particularly machine learning and deep learning models, the availability of large datasets is crucial to develop innovative and effective services, especially in the healthcare field. In this context, one essential requirement is access to verified information for contextualising/enriching the data. The SAMBIAS project analysed in this study involves the implementation of a software platform for data sharing in clinical scenarios, with the main objective of providing specific medical datasets to improve the competitiveness of the healthcare organisation from a general point of view. The platform, which is accessible via the web, provides on-demand, augmented sets of clinical situations, based on the enormous amounts of data that are collected by the health information systems of healthcare organisations. The case under investigation here is the Casa di Cura Tortorella s.p.a., Salerno, Italy. The implications of this platform are discussed in terms of more efficient performance.
Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project
Alessandra D'Amico; Michele Di Capua; Emanuel Di Nardo; Joanna Rosak-Szyrocka; Giuseppe Tortorella; Giuseppe Festa
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 1 - 16
In the era of artificial intelligence, and particularly machine learning and deep learning models, the availability of large datasets is crucial to develop innovative and effective services, especially in the healthcare field. In this context, one essential requirement is access to verified information for contextualising/enriching the data. The SAMBIAS project analysed in this study involves the implementation of a software platform for data sharing in clinical scenarios, with the main objective of providing specific medical datasets to improve the competitiveness of the healthcare organisation from a general point of view. The platform, which is accessible via the web, provides on-demand, augmented sets of clinical situations, based on the enormous amounts of data that are collected by the health information systems of healthcare organisations. The case under investigation here is the Casa di Cura Tortorella s.p.a., Salerno, Italy. The implications of this platform are discussed in terms of more efficient performance.]]>
10.1504/IJMFA.2024.135364
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 1 - 16
Alessandra D'Amico
Michele Di Capua
Emanuel Di Nardo
Joanna Rosak-Szyrocka
Giuseppe Tortorella
Giuseppe Festa
Department of Radiology, Casa di Cura Tortorella S.p.a., Salerno, Italy ' Research and Development Department, Unlimited Technology S.r.l., Naples, Italy ' Research and Development Department, Unlimited Technology S.r.l., Naples, Italy ' Department of Production Engineering and Safety, Faculty of Management, University of Technology, Czestochowa, Poland ' General Management Department, Casa di Cura Tortorella S.p.a., Salerno, Italy ' Department of Economics and Statistics, University of Salerno, Italy
healthcare
artificial intelligence
machine learning
deep learning
data augmentation
business process management
business process improvement
2023-12-06T23:20:50-05:00
Copyright © 2023 Alessandra D'Amico et al
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Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs
http://www.inderscience.com/link.php?id=135353
This study investigates the capital structure of 26,335 Greek non-listed SMEs during the period 2014-2018 employing a gamut of firm-specific, credit ratings and corporate governance variables. Employing both static and dynamic panel data regression models, the results show that the short-term debt ratio is negatively (positively) related with profitability, tangibility and growth (firm size). The long-term ratio is positively (negatively) associated with profitability, tangibility, and firm age (firm size). Board size exerts a positive effect on the long-term debt ratio, while CEO gender is negatively related to the long-term debt ratio. Finally, higher credit ratings are associated with more debt levels.
Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs
Apostolos Dasilas
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 17 - 42
This study investigates the capital structure of 26,335 Greek non-listed SMEs during the period 2014-2018 employing a gamut of firm-specific, credit ratings and corporate governance variables. Employing both static and dynamic panel data regression models, the results show that the short-term debt ratio is negatively (positively) related with profitability, tangibility and growth (firm size). The long-term ratio is positively (negatively) associated with profitability, tangibility, and firm age (firm size). Board size exerts a positive effect on the long-term debt ratio, while CEO gender is negatively related to the long-term debt ratio. Finally, higher credit ratings are associated with more debt levels.]]>
10.1504/IJMFA.2024.135353
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 17 - 42
Alessandra D'Amico
Michele Di Capua
Emanuel Di Nardo
Joanna Rosak-Szyrocka
Giuseppe Tortorella
Giuseppe Festa
Department of Applied Informatics, University of Macedonia, 156 Egnatia str., P.O. Box 1591, 54636, Thessaloniki, Greece
capital structure
credit ratings
corporate governance
SMEs
2023-12-06T23:20:50-05:00
Copyright © 2023 Inderscience Enterprises Ltd.
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1
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42
2023-12-06T23:20:50-05:00
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Does policy uncertainty affect earnings quality? Evidence from China
http://www.inderscience.com/link.php?id=135352
This study investigates the effects of policy uncertainty (PU) on earnings quality in Chinese firms. It is known that high uncertainty in economic policy has a detrimental effect on the overall economy and affects individual firms' investment decisions as well as cost of capital. Although a number of studies have examined the relationship between financial reporting quality and PU, most findings concern advanced economies or international settings, providing little insight for emerging markets. This study demonstrates that earnings quality deteriorates as PU increases in China because managers have an incentive to intervene in the financial reporting process to alleviate the adverse impact driven by a rise in PU. In addition, we found that Chinese firms are likely to respond heterogeneously to changes in PU, depending on their ownership and industry types.
Does policy uncertainty affect earnings quality? Evidence from China
Sang Ho Kim; Yohan An
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 43 - 68
This study investigates the effects of policy uncertainty (PU) on earnings quality in Chinese firms. It is known that high uncertainty in economic policy has a detrimental effect on the overall economy and affects individual firms' investment decisions as well as cost of capital. Although a number of studies have examined the relationship between financial reporting quality and PU, most findings concern advanced economies or international settings, providing little insight for emerging markets. This study demonstrates that earnings quality deteriorates as PU increases in China because managers have an incentive to intervene in the financial reporting process to alleviate the adverse impact driven by a rise in PU. In addition, we found that Chinese firms are likely to respond heterogeneously to changes in PU, depending on their ownership and industry types.]]>
10.1504/IJMFA.2024.135352
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 43 - 68
Sang Ho Kim
Yohan An
Bryant University-BITZH, Room QA504-1, Qiushi Building, No.6 Jinfeng Road, Tangjiawan, Zhuhai, Guangdong, 519088, China ' Department of Finance and Accounting, Tongmyong University, 428, Sinseon-ro, Nam-gu, Busan, 48520, South Korea
policy uncertainty
earnings quality
China
discretionary accruals
earning management
2023-12-06T23:20:50-05:00
Copyright © 2023 Inderscience Enterprises Ltd.
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68
2023-12-06T23:20:50-05:00
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The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania
http://www.inderscience.com/link.php?id=135354
The local government, as the government closest to the community, aims to meet the needs that are the most useful to the community. Local government itself is essentially the result of the decentralisation of central government through the division of the power horizon, depending on the form of government in a political society. The level of efficiency and effectiveness in services and in meeting the needs of the community depends on the functioning deriving from decentralisation in the political, administrative and financial directions. Different countries have a strong tradition in the organisation and functioning of local governments. Citizen sensitivity makes many local administrative and financial decision-making problems for local issues more democratic for direct democracy. Like all Eastern European countries, Albania, after the system changed in 1990, implemented two reforms to regulate the effectiveness and quality of local services for the community.
The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania
Arben Hysi; Elenica Pjero; Grigor Dede; Ashutosh Kolte
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 69 - 97
The local government, as the government closest to the community, aims to meet the needs that are the most useful to the community. Local government itself is essentially the result of the decentralisation of central government through the division of the power horizon, depending on the form of government in a political society. The level of efficiency and effectiveness in services and in meeting the needs of the community depends on the functioning deriving from decentralisation in the political, administrative and financial directions. Different countries have a strong tradition in the organisation and functioning of local governments. Citizen sensitivity makes many local administrative and financial decision-making problems for local issues more democratic for direct democracy. Like all Eastern European countries, Albania, after the system changed in 1990, implemented two reforms to regulate the effectiveness and quality of local services for the community.]]>
10.1504/IJMFA.2024.135354
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 69 - 97
Arben Hysi
Elenica Pjero
Grigor Dede
Ashutosh Kolte
Department of Business Administration, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Faculty of Economy, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Department Finance and Accounting, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Department of Management Sciences (PUMBA), Savitribai Phule Pune University, Ganeshkhind, Pune †411007 Maharashtra, India
local finances
fiscal decentralisation
effects of decentralization
territorial reform
local government
Albania
2023-12-06T23:20:50-05:00
Copyright © 2023 Inderscience Enterprises Ltd.
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97
2023-12-06T23:20:50-05:00
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Exploring the disclosure quality of integrated reporting in India
http://www.inderscience.com/link.php?id=135356
Information is one of the elementary and important tools assessed by the corporate stakeholders for strong decision making. Further, providing accurate, transparent, and concise report is always a challenging task. In this context, this groundwork explores the advancement of integrated reporting (IR) in India. Moreover, the exploration also focuses on the level of disclosure and quality of reporting through individual parameters of IR, i.e., four guiding principles (GP), eight content elements (CE), and six capitals of the IR system. The analysis selected annual reports of 81 Indian companies for 2020 and 2021 and examined 162 integrated annual reports by employing a scoring system for converting qualitative information in the integrated reports to quantitative data. The study constructed the capital disclosure index (CDI) and integrated reporting index (IRI) to measure the overall quality of IR. Wilcoxon signed ranks test, the sign test and paired sample t-test were employed to capture the trend of the IR. This study found that quality of IRI improved in 2021 compared to 2020; however, the individual items did not show much variation. This research has practical implications for the top management, market regulators and policy makers.
Exploring the disclosure quality of integrated reporting in India
Suman Devarapalli; Lalita Mohan Mohapatra; Ammar Jreisat; Sasikanta Tripathy; Somar Al-Mohamad
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 98 - 118
Information is one of the elementary and important tools assessed by the corporate stakeholders for strong decision making. Further, providing accurate, transparent, and concise report is always a challenging task. In this context, this groundwork explores the advancement of integrated reporting (IR) in India. Moreover, the exploration also focuses on the level of disclosure and quality of reporting through individual parameters of IR, i.e., four guiding principles (GP), eight content elements (CE), and six capitals of the IR system. The analysis selected annual reports of 81 Indian companies for 2020 and 2021 and examined 162 integrated annual reports by employing a scoring system for converting qualitative information in the integrated reports to quantitative data. The study constructed the capital disclosure index (CDI) and integrated reporting index (IRI) to measure the overall quality of IR. Wilcoxon signed ranks test, the sign test and paired sample t-test were employed to capture the trend of the IR. This study found that quality of IRI improved in 2021 compared to 2020; however, the individual items did not show much variation. This research has practical implications for the top management, market regulators and policy makers.]]>
10.1504/IJMFA.2024.135356
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 98 - 118
Suman Devarapalli
Lalita Mohan Mohapatra
Ammar Jreisat
Sasikanta Tripathy
Somar Al-Mohamad
School of Entrepreneurship and Management Studies (SEAMS), SRM University-AP, Guntur, Andhra Pradesh-522502, India ' School of Entrepreneurship and Management Studies (SEAMS), SRM University-AP, Guntur, Andhra Pradesh-522502, India ' Department of Economics and Finance, College of Business Administration, University of Bahrain, Zallaq Road, UOB Sakhir Campus, Southern Governorate, P.O. Box 32038, Kingdom of Bahrain ' Department of Economics and Finance, College of Business Administration, University of Bahrain, Kingdom of Bahrain ' College of Business Administration, American University of the Middle East, Kuwait
disclosure quality
integrated reporting
capital disclosure index
CDI
integrated reporting index
IRI
India
2023-12-06T23:20:50-05:00
Copyright © 2023 Inderscience Enterprises Ltd.
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98
118
2023-12-06T23:20:50-05:00
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The impact of climate change on dividend policy in the UK stock market
http://www.inderscience.com/link.php?id=135355
In this paper we ascertain whether or not below average temperature increases have a positive effect on dividend policy. Using FTSE-350 (UK) data from between 1990 and 2019 we documented those seasonal temperatures that had a significant and methodical effect on the UK dividend pay-out policy, both at the cumulative level and across a wide cross-section of economic sectors. We used dividend changes and average temperature (as a proxy for climate change). Our findings show that the effect is strong for winter, summer and autumn; an increase of below average temperatures has positive effects on dividend pay-out policy. This study also looks at industry dynamics to show whether particular industries have any effect on particular sessions on UK dividend policy. The results show that three sessions have a significant effect on dividend pay-out policy and stock market returns and one session has no effect.
The impact of climate change on dividend policy in the UK stock market
Fakhrul Hasan
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 119 - 137
In this paper we ascertain whether or not below average temperature increases have a positive effect on dividend policy. Using FTSE-350 (UK) data from between 1990 and 2019 we documented those seasonal temperatures that had a significant and methodical effect on the UK dividend pay-out policy, both at the cumulative level and across a wide cross-section of economic sectors. We used dividend changes and average temperature (as a proxy for climate change). Our findings show that the effect is strong for winter, summer and autumn; an increase of below average temperatures has positive effects on dividend pay-out policy. This study also looks at industry dynamics to show whether particular industries have any effect on particular sessions on UK dividend policy. The results show that three sessions have a significant effect on dividend pay-out policy and stock market returns and one session has no effect.]]>
10.1504/IJMFA.2024.135355
International Journal of Managerial and Financial Accounting, Vol. 16, No. 1 (2024) pp. 119 - 137
Suman Devarapalli
Lalita Mohan Mohapatra
Ammar Jreisat
Sasikanta Tripathy
Somar Al-Mohamad
Department of Accounting and Financial Management, Newcastle Business School, Northumbria University, Newcastle, UK
climate change
temperature
dividend changes
panel data
2023-12-06T23:20:50-05:00
Copyright © 2023 Inderscience Enterprises Ltd.
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119
137
2023-12-06T23:20:50-05:00