Journal of Finance and Accounting

Archive

Volume 7, Issue 1, January 2019

  • Research on Existing Problems and Countermeasures of Budget Performance Evaluation of Public Institutions in China from the Perspective of the New Budget Law

    Mao Chengyin

    Issue: Volume 7, Issue 1, January 2019
    Pages: 1-8
    Received: 5 November 2018
    Accepted: 13 December 2018
    Published: 24 January 2019
    DOI: 10.11648/j.jfa.20190701.11
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    Abstract: Budget performance management is not only the core element of financial management of public institutions in China, but also an important basis for public institutions to perform their duties. Budget performance evaluation is an important carrier of budget performance management. It assumes the important functions of optimizing resource allocation ... Show More
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  • Predictability of Financial Crisis via Pair Coupling of Commodity Market and Stock Market

    Wei Cao, Tingting He

    Issue: Volume 7, Issue 1, January 2019
    Pages: 9-16
    Received: 20 December 2018
    Accepted: 14 January 2019
    Published: 31 January 2019
    DOI: 10.11648/j.jfa.20190701.12
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    Abstract: The complex interactions between stock market and commodity market in financial crisis has been investigated by many researchers, but there is less known about how useful the pair coupling of the two markets for predicting financial crisis, where the pair coupling is the hidden essence of market interactions. This article investigates three kinds o... Show More
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  • The Impact of Fiscal Policies on R&D at the Firm Level

    Yafeng Hu, Ke Gao

    Issue: Volume 7, Issue 1, January 2019
    Pages: 17-21
    Received: 20 December 2018
    Published: 1 February 2019
    DOI: 10.11648/j.jfa.20190701.13
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    Abstract: The existing researches about the effects of public policies on promoting enterprise innovation are mostly on large enterprises, but few on small and medium-sized enterprises. The literature on small and medium-sized enterprises in developing countries is even less. As an important part of the world economy and an important representative of develo... Show More
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  • Disclosure of Critical Accounting Judgments and Key Sources of Estimation Uncertainty in the Financial Statements of Companies in Nigeria

    Clement Chiahemba Ajekwe, Adzor Ibiamke

    Issue: Volume 7, Issue 1, January 2019
    Pages: 22-31
    Received: 17 December 2018
    Accepted: 28 December 2018
    Published: 11 May 2019
    DOI: 10.11648/j.jfa.20190701.14
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    Abstract: This paper performs a thematic survey of published financial statements of 17 consumer goods companies listed on the Nigerian Stock Exchange (NSE) to investigate their level of compliance with regulatory requirements regarding disclosure of critical accounting judgments and major sources of estimation uncertainties in their financial statements. Hi... Show More
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