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Copernican Journal of Finance & Accounting
ISSN 2300-1240 · Nicolaus Copernicus University in Toruń · 708 artikel di indeks
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Artikel Jurnal
The Implementation of an Accounting System: Tunisian Specificity
This research aims to study the possibility of applying IAS/IFRS in an emerging economy like Tunisia in the presence of two local repositories the TAS 1997 and the simplified accounting system. The research methodology consists of studying the measurement and disclosure accounting practices adopted…
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Artikel Jurnal
The Impact of Exchange Rates on Stock Market Performance: Evidence from the Egyptian Stock Exchange
This study assess the causal connection between the currency pairing of the USD versus the Egyptian Pound) USD/EGP) and stock market activity in Egypt during the short term using quantitative data for each day from 2015–2025. The study utilize logarithmic return data for both the daily currency…
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Artikel Jurnal
Credibility of CSR and Sustainability Reporting in India: An Empirical Study of Economic and Philanthropic CSR Practices in Public and Private Sector Organizations
Parameters such as readability, adherence to reporting guidelines, data quality, and stakeholder dialogue are considered to assess the credibility of information in a company's annual and sustainability reports. An examination of the reliability aspect of Corporate Social Responsibility (CSR) and…
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Artikel Jurnal
Impact of Capital Structure on Firm Performance: Evidence from Material Sector Listed Companies in Sri Lanka During the Economic Crisis
The ongoing economic crisis in Sri Lanka has created significant obstacles for companies in obtaining and managing debt and equity financing, thereby shaping their capital structure choices. These decisions play a vital role in determining a firm's financial health and long-term sustainability…
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Artikel Jurnal
Forensic Auditing of Related Party Transactions: A Strategy for Averting Fraud in Zimbabwean Listed Banks
This paper investigates the role of forensic auditing as a strategy for averting fraud stemming from related party transactions (RPTs) within Zimbabwean banks. The research was motivated by the persistent bank failures experienced in Zimbabwe, frequently linked to non-performing insider loans and…
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Artikel Jurnal
Do Futures Trading Activities Affect the Spot Market Volatility Spillover? Evidence from India
The present study verifies the effect of futures trading activities on spot market volatility spillover in actively traded commodities on the Multi-Commodity Exchange in India. We employ the Generalised Autoregressive Conditional Heteroscedasticity (GARCH 1, 1) and Granger Causality models. The…
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Artikel Jurnal
Operational Risk and ESG Performance in Indian Banks: the Moderating Role of CEO-Chairperson Duality
This study investigates how operational risk (OR) influences the environmental, social, and governance (ESG) performance of Indian commercial banks, and explores whether CEO-Chairperson Duality (CCD) affects this relationship. Drawing on stakeholder theory and agency theory, the study argues that…
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Artikel Jurnal
Untying the Relationship Between R&D and Firm’s Performance: A Mediation Analysis of BSE Listed Companies in India
This study reveals the capital structure as a moderating effect between R&D Expenditure and firm performance. Capital structure is a major part of a business enterprise that ensures the financial funding for innovation and brings new products to the market. Return on assets (ROA), return on equity…
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Artikel Jurnal
Pandemic Crisis and Increasing Systemic Risk Among Tunisian Listed Banks Using CoVAR Measure: The Case of the COVID-19 Crisis
In recent years, financial institutions have become increasingly interconnected, meaning that failure of one institution can spread to the entire network. This is known as financial contagion. In this article, we examine the evolution of systemic risk among the twelve Tunisian banks listed on the…
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Artikel Jurnal
Reflecting Earnings Quality and Earnings Smoothness in Integrated Reporting: Evidence from Companies Listed on the Johannesburg Stock Exchange
This paper examines the relationship between Integrated Reporting Quality (IRQ) and both earnings quality and earnings smoothness of Johannesburg Stock Exchange (JSE) listed companies during the period 2012-2024. We also investigate the impact of the COVID-19 pandemic and its moderating role in…
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Artikel Jurnal
Impact of ESG Factors on Financial Performance of Chinese Listed Companies
To achieve good long-term financial performance, a company needs to develop a Corporate Social Responsibility strategy that integrates Environmental, Social and Governance (ESG) factors. This would enable it to meet the expectations of its stakeholders. This study investigates the impact of ESG…
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Artikel Jurnal
Transforming and Orientating the Future of Audit: Issues and Challenges of Audit Quality in Tunisia
In a constantly changing environment, marked by numerous economic scandals and, more recently, the COVID-19 health crisis, financial auditing has become a crucial opportunity for companies facing unresolved issues. Financial auditors have also encountered significant challenges, confronting…
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Artikel Jurnal
Decoding Risk Pricing in India: An Empirical Investigation of Factor Model Performance
The current study focuses on explaining the average excess returns on portfolios constructed using fundamental factors. This is a maiden attempt to elucidate the efficacy of Fama & French (2015) five factor model for the sample period March 31, 2016 to March 31, 2023, thus, including the COVID – 19…
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Artikel Jurnal
An Empirical Analysis of Cost Efficiency in GCC Banking Sector: A Comparative Study between Islamic & Conventional Banks
This study seeks to evaluate and contrast the efficiency of Islamic and conventional banks across multiple dimensions, including technical efficiency, resource allocation, and cost efficiency in the banking sector of GCC countries. To do that, we use non-parametric techniques “DEA” on 48 banks…
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Artikel Jurnal
How Does Inflation Reshape Accounting Conservatism Practices?
The aim of this study is to analyze the impact of inflation rates on the level of accounting conservatism in non financial Algerian companies, and to highlight how these companies respond to economic pressures in an environment characterized by volatility and uncertainty, through testing the…
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Artikel Jurnal
Tangibility, Risk, Resilience, and Growth in U.S. Credit Unions: Evidence from Planned and Shock-Driven Non-Loan Assets
This study examines how tangible non-loan assets relate to risk, balance sheet resilience, and growth in U.S. credit unions. Using NCUA call report data, the analysis measures total tangibility and decomposes it into planned tangibility, captured by premises and other fixed assets, and shock-driven…
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Artikel Jurnal
The Role of ESG Factors in Enhancing Stock Liquidity and Analyst Forecast Accuracy: Evidence from the Johannesburg Stock Exchange
The purpose of this study is to examine the impact of environmental, social and governance (ESG) factors on stock liquidity and analyst forecast accuracy on the Johannesburg Stock Exchange (JSE) listed firms for the period 2012-2024. The empirical results reveal that market liquidity is positively…