Archive:: International Journal of Accounting, Finance and Risk Management:: Science Publishing Group

Volume 9, Issue 3, September 2024

Research Article
Capitalizing on Diversity: The Impact of Board Gender Diversity on the Value of Excess Cash

Ibtissem Jilani^*

Issue: Volume 9, Issue 3, September 2024

Pages: 69-78

Received: 25 June 2024

Accepted: 29 July 2024

Published: 27 August 2024

DOI: 10.11648/j.ijafrm.20240903.11

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Abstract: This paper provides novel and comprehensive evidence regarding the impact of board gender diversity on the valuation of excess cash in companies. By analyzing a robust dataset of publicly listed firms in France from 2005 to 2017, the study finds that companies with a higher representation of women on their boards tend to significantly increase the ... Show More

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Research Article
Social and Relationship Capital Disclosure, Business Model and Firm Value: A Comparative Study of Listed Companies in Kenya and South Africa

Samwel Ndaita Bangara^*, Joshua Wafula Chesoli, Christopher Ngacho, Andrew Nyangau

Issue: Volume 9, Issue 3, September 2024

Pages: 79-103

Received: 29 July 2024

Accepted: 21 August 2024

Published: 6 September 2024

DOI: 10.11648/j.ijafrm.20240903.12

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Abstract: The increased volatility and decline in firm value has been observed for companies listed in the Nairobi Securities exchange, Kenya as evidenced by substantial variations between market-to-book values. Company disclosures in integrated reports have long been linked with firm value. However, integration of non-financial information disclosures with ... Show More

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Research Article
A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

Nabil Abd El Raouf Ebrahim^*

Issue: Volume 9, Issue 3, September 2024

Pages: 104-123

Received: 12 April 2024

Accepted: 13 June 2024

Published: 26 September 2024

DOI: 10.11648/j.ijafrm.20240903.13

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Abstract: International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to... Show More

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