Universal Journal of Accounting and Finance  

Universal Journal of Accounting and Finance is an international peer-reviewed journal that publishes original and high-quality research papers in all areas of accounting and finance. As an important academic exchange platform, scientists and researchers can know the most up-to-date academic trends and seek valuable primary sources for reference.

ISSN: 2331-9712 (Print)

ISSN: 2331-9720 (Online)

Contact Us: ujaf.editor@hrpub.org or editor@hrpub.org

Website: https://www.hrpub.org/journals/jour_info.php?id=22


Volume 9   2021
Vol.9 No.1
Volume 8   2020
Vol.8 No.1Vol.8 No.2Vol.8 No.3Vol.8 No.4
Volume 7   2019
Vol.7 No.1Vol.7 No.2Vol.7 No.3Vol.7 No.4
Volume 6   2018
Vol.6 No.1Vol.6 No.2Vol.6 No.3Vol.6 No.4
Volume 5   2017
Vol.5 No.1Vol.5 No.2Vol.5 No.3Vol.5 No.4
Volume 4   2016
Vol.4 No.1Vol.4 No.2Vol.4 No.3Vol.4 No.4Vol.4 No.5
Volume 3   2015
Vol.3 No.1Vol.3 No.2Vol.3 No.3Vol.3 No.4Vol.3 No.5
Volume 2   2014
Vol.2 No.1Vol.2 No.2Vol.2 No.3Vol.2 No.4Vol.2 No.5Vol.2 No.6
Volume 1   2013
Vol.1 No.1Vol.1 No.2Vol.1 No.3

Vol 9(Feb, 2021) No 1

Predictive Modeling of Insurance Claims Using Machine Learning Approach for Different Types of Motor Vehicles

V. Selvakumar, Dipak Kumar Satpathi, P. T. V. Praveen Kumar, V. V. Haragopal

[Abstract] [Full Text] [Full Article - PDF] pp. 1 - 14

DOI: 10.13189/ujaf.2021.090101

Effect of Capital Structure on Firms Performance in Nigeria

Asen Ayange, Nwude Chuke Emmanuel, Idamoyibo Hwerien Rosemary, Ufodiama Clifford Ndudi, Udo Emmanuel Samuel

[Abstract] [Full Text] [Full Article - PDF] pp. 15 - 23

DOI: 10.13189/ujaf.2021.090102

Corporate Cash Holdings and Agency Conflicts: Evidence from Moroccan Developing Market

Boubker Mouline, Hicham Sadok

[Abstract] [Full Text] [Full Article - PDF] pp. 24 - 32

DOI: 10.13189/ujaf.2021.090103

Minimum Wages, Relative Wages, and Productivity: An Empirical Analysis on Indonesia Food and Beverage Industry

Ibnu Nur Hamzah, Firmansyah, Andi M. Alfian Parewangi

[Abstract] [Full Text] [Full Article - PDF] pp. 33 - 43

DOI: 10.13189/ujaf.2021.090104

Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

Halyna Kuzmenko, Kateryna Yahelska, Oksana Artyukh, Iryna Babich, NataliŃ–a Volenshchuk, Larisa Sulimenko

[Abstract] [Full Text] [Full Article - PDF] pp. 44 - 53

DOI: 10.13189/ujaf.2021.090105

The Impact of COVID-19 on Financial Statements Results and Disclosure: First Insights from Italian Listed Companies

Veronica Tibiletti, Pier Luigi Marchini, Valter Gamba, Dina Lucia Todaro

[Abstract] [Full Text] [Full Article - PDF] pp. 54 - 64

DOI: 10.13189/ujaf.2021.090106

Financial Convergence as a Mechanism for Modifying Sectors of the Global Financial Services Market

Vitalii Rysin, Oksana Galenko, Nina Duchynska, Nataliia Kara, Oleksii Voitenko, Alla Shalapak

[Abstract] [Full Text] [Full Article - PDF] pp. 65 - 73

DOI: 10.13189/ujaf.2021.090107

Energy Consumption and Sectorial Value Addition on Economic Growth in Nigeria

Udo Emmanuel Samuel, Idamoyibo Hwerien Rosemary, Victor Inim, Akpan Jack Ededem, Victor Ndubuaku

[Abstract] [Full Text] [Full Article - PDF] pp. 74 - 85

DOI: 10.13189/ujaf.2021.090108

Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria

Ahmad Haruna Abubakar, Noorhayati Mansor, Wan Izyani Adilah Wan-Mohamad

[Abstract] [Full Text] [Full Article - PDF] pp. 86 - 97

DOI: 10.13189/ujaf.2021.090109

Multi-Product Economic Inventory Policy with Time Varying Power Demand, Shortages and Complete Backordering

Sandeep Kumar, Mukesh Kumar, Manoj Sahni

[Abstract] [Full Text] [Full Article - PDF] pp. 98 - 104

DOI: 10.13189/ujaf.2021.090110

Do Intangible Assets and Innovation Orientation Influence Competitive Advantages? A Case Study of SMEs in Indonesia

Setia Iriyanto, Suharnomo, Muhamad Taufik Hidayat, Muhammad Anas

[Abstract] [Full Text] [Full Article - PDF] pp. 105 - 115

DOI: 10.13189/ujaf.2021.090111

Directions of Formation of Favorable Competitive Environment in Azerbaijan's Leasing Services Market

Sevda Mammad Huseynova

[Abstract] [Full Text] [Full Article - PDF] pp. 116 - 121

DOI: 10.13189/ujaf.2021.090112

Research of the Impact of Financial Dimensions and Entrepreneurial Capacity on Business Performance in Small and Medium Enterprises in Central Java

Rina Rachmawati, Widowati

[Abstract] [Full Text] [Full Article - PDF] pp. 122 - 129

DOI: 10.13189/ujaf.2021.090113