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  • The Impact of Stock Split on Stock Prices in the Egyptian Stock Market | Masry | Research Journal of Finance and Accounting
    the international controlling institutions to the stock markets which reflect theextent of responsiveness of stock markets to the splitting policy and its consequences Moreover the requirementof the emerging markets to more studies in regards to the impact of splitting policy on the shares trading activating markets and the requirements of the small investors to acquire sufficient awareness of stock splitpolicy such requirements are vital due to the scarcity of scientific researches and articles that tackle thecalculations and standards of stock split policy effect on the share market value s in the emerging marketsespecially the Egyptian stock market Moreover after many of the Egyptian companies are directed latelytowards adopting such policy due to its active role in attracting small investors for contributing in stock markets as well the consequences of this policy on the expansion of ownership of shares basis of companies andactivation of stock market Thus it becomes necessary to clarify the illustrative frame of stock split policy byreflecting its illustration importance and motives which companies follow the stock split The researcherfindings in the light of the aforementioned analysis and observations that are highlighted in this study Anaccounting framework is suggested to set criteria and basics that companies have to follow upon taking thesplitting decision some lists are suggested to reflect the splitting impact to achieve the basic target of research Prices of the market shares are affected by application of stock split on short term and medium range whereas itis shown that the majority of companies that performed splitting achieved increased prices in their shares afterstock split Achieved split ratios are 15 1 29 1 that made the best impact on the share market value and sharetrade value In addition the impact of the sector s type that a corporation belongs to on the variance of the sharemarket value

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26319 (2016-05-01)
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  • The Use of Social Media as Pedagogic Tool in Accounting Learning | Kainama | Research Journal of Finance and Accounting
    most appropriate strategy to involve the students in learning as well as creating more meaningfullearning Accounting education faces several challanges in achieving and involving the students in the activelearning so that they will not only study but also gain leaning experience they will need in adult life The use ofsocial media represents a potentially useful and risky pedagogic tool for both educators and students One sprivacy might be compromised if

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26320 (2016-05-01)
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  • Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria | Francis | Research Journal of Finance and Accounting
    Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria Udeh Francis Sopekan Samuel Abstract The development of any accounting system requires consideration of the underlying purpose of that system InNigeria government accounting processes have been conducted within the general framework of the principlesof fund accounting but the application of these principles to financial reporting has been a major challenge Thisstudy examined the implications of adoption of International Public Sector Accounting Standards IPSAS on thequality of financial reporting of public sector organisations in Nigeria Primary source of data was employed Chi square test and Kruskal Wallis test were employed Findings from the study showed that adoption of IPSASwould increase the level of reliance on the financial reporting of public sector organisations in Nigeria Inaddition it was found that applying IPSAS to public sector financial reporting would make the results offinancial reporting of public sector organisations comparable It was concluded that IPSASs have the potential togive a better financial integrity assurance The study recommended reforms in public financial management andstrengthening of Legislative capacity to balance the executive power Therefore the adoption of IPSAS isexpected to influence the operating procedures and reporting practices of public sector organisations in Nigeria

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26321 (2016-05-01)
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  • The upcoming lease accounting standard and its impacts on lessee's financial statements, and financial ratios "a practical simulation test". | El-Qawaqneh1 | Research Journal of Finance and Accounting
    reveal with a magnitude change in assets lease liabilities and owners equity Since we use real RJ dataand depreciate the capitalized asset in a straight line method over lease term Change in lease liabilities exceedschange on assets over time thus resulted in a magnitude negative impact on owners equity over 13 years Results report a negative impact on four leverage ratios TD TA TD E LTD CE IC only NCA TA shows apositive change over time We find aease material negative impact on two profitability ratios NPM and ROE EBIT margin and ROCE shows a positive change owing to the fact that we adjust the EBIT by the unrecordedlease interest and adjust the CE by the recorded short term operation lease liabilities Capitalization shows anegative impact on ROA for the period 200 2007 and a positive impact for the period 2008 2014 since the ROAchange depend on the Adjusted EBIT and the Adjusted total asset TA also the Adj EBIT show a magnitudepositive change over the period 2008 2014 resulting from the unrecorded liabilities interest since the operationlease contracts number dramatically increased Liquidity ratio CR current ratio shows a positive change as nochange in current asset with a decrease in

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26323 (2016-05-01)
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  • The Joint Effect of Earnings quality and Investor Protection on Foreign Direct Investment across The MENA Countries | Hassan | Research Journal of Finance and Accounting
    MENA countries with earnings quality and investor protection between 2001 and 2010 Considering the findings in other cross country studies that earnings quality are of relatively higher in countries with strong investor protection This study reinforces whether the relationship between earnings quality and investor protection matter for FDI inflow into the MENA region The evidence shows that there is an important tie between firm level governance measured by the quality

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26326 (2016-05-01)
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  • International Financial Reporting Standards (IFRS) Transplanting and Convergence in Nigeria: Consequences and Prospects | M. A. | Research Journal of Finance and Accounting
    and the challenges to Auditing as profession The profession has another breakingpoint in Nigeria in 2012 just like many other countries IFRS transplanting and convergence a standard that hasnot yet been adopted in the United States of America The specific of objective of the paper is to evaluate theconsequences of the convergence in Nigeria with a view to pointing out what per adventure have not been doneright in the transplanting suggest what should be done to enable the country derive the full benefits of thechange in the accounting regulation The data are collected through primary data apparatus and cross sectionalsecondary data from the annual reports of the selected case studies The methodology adopted is student tdistribution We also deployed descriptive statistics The results from the descriptive statistics portend mixreactions Most of the variables selected have both positive and negative signs when it is positive it means thatthe amount reported in the financial statements under GAAP is higher than that of IFRS and vice versa Thestudent t portends that at 5 confidence interval there is significant difference between the figures reportedunder IFRS and GAAP consequently the convergence of IFRS in Nigeria has offered invaluable benefits andsignificant effects We however recommend that

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26329 (2016-05-01)
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  • International Financial Reporting Standards (IFRS) Transplanting and Convergence in Nigeria: Consequences and Prospects | M. A. | Research Journal of Finance and Accounting
    should load here if your Web browser has a PDF reader plug in installed for example a recent version of Adobe Acrobat Reader Alternatively you can also download the PDF file directly to your computer from where it can be opened using a PDF reader To download the PDF click the Download link below If you would like more information about how to print save and work with PDFs Highwire

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26329/26990 (2016-05-01)
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  • Capital Structure, Profitability, And Firm Value. Whats New? | Kontesa | Research Journal of Finance and Accounting
    Title Other Journals Journal Help Home Vol 6 No 20 2015 Kontesa Capital Structure Profitability And Firm Value Whats New Maria Kontesa Abstract The use of debt by the company should be used to enhance the company s operations expansion and increasesales so that the company s profitability can be increased Firm s Value is investor perception of the company which is often associated with stock prices High stock prices could enhance shareholder value The Firm s valuecan be estimated with Tobin s Q which is the replacement cost required to obtain the same assets with the assetsof the company The purpose of this study was conducted to examine the relationship between capital structure DER the company s performance ROE and Firm value Tobin s Q of companies listed on the IndonesianStock Exchange The research data consisted of 130 manufacturing companies from 2011 to 2014 The analysistool used is regression analysis Results showed that the financial performance be a better mediator to firm valuethan the capital structure There is a negative influence between capital structure and profitability the positiveeffects of capital structure and profitability of the Firm s value Keywords Capital Structure Profitability Firm Value Full Text PDF To list

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26331 (2016-05-01)
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