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 11   2023
Vol.11 No.1
Volume 10   2022
Vol.10 No.1Vol.10 No.2Vol.10 No.3Vol.10 No.4Vol.10 No.5Vol.10 No.6
Volume 9   2021
Vol.9 No.1Vol.9 No.2Vol.9 No.3Vol.9 No.4Vol.9 No.5Vol.9 No.6
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

Soft Copy, Cover Page, Table of Contents, Editorial, and Others

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

Accounting Education in the Universities and Structuring According to the Expectations of the Business World

Nurkhodzha Akbulaev, Ilkin Mammadov, Samir Shahbazli

[Abstract] [Full Text] [Full Article - PDF] pp. 130 - 137

DOI: 10.13189/ujaf.2021.090114