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.1Vol.9 No.2Vol.9 No.3Vol.9 No.4Vol.9 No.5
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(Jun, 2021) No 3

Anomalies of the Housing Market in Albania

Bitila Shosha, Armela Anamali, Alma Zisi

[Abstract] [Full Text] [Full Article - PDF] pp. 275 - 284

DOI: 10.13189/ujaf.2021.090301

Internal Control System Quality and Decision-Making Success: The Role of the Financial Information Quality

Albertina Paula Moreira Monteiro, Joana Andreia Machado Vale, Catarina Libório Morais Cepêda, Eduardo Manuel de Almeida Leite

[Abstract] [Full Text] [Full Article - PDF] pp. 285 - 294

DOI: 10.13189/ujaf.2021.090302

Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden

Ahmet Niyazi Özker

[Abstract] [Full Text] [Full Article - PDF] pp. 295 - 305

DOI: 10.13189/ujaf.2021.090303

Practices of Human Resource Accounting Disclosure: A Comparative Study across ASEAN Countries

Wiyadi, Sayekti Endah Retno Meilani, Imanda Firmantyas Putri Pertiwi, Rina Trisnawati, Nor Hazana Abdullah

[Abstract] [Full Text] [Full Article - PDF] pp. 306 - 315

DOI: 10.13189/ujaf.2021.090304

Demographic Analysis of Financial Literacy Level in Azerbaijan

Nurkhodzha Akbulaev, Matanat Mammadova

[Abstract] [Full Text] [Full Article - PDF] pp. 316 - 328

DOI: 10.13189/ujaf.2021.090305

International Development Banks as Centers of Technological Exchange: Is Future Here?

Yana L. Gobareva, Olga Yu. Gorodetskaya, Marina V. Karp, Igbal A. Guliev

[Abstract] [Full Text] [Full Article - PDF] pp. 329 - 335

DOI: 10.13189/ujaf.2021.090306

Budgeting Practices: Its Impact on the Profitability of Small and Medium Enterprises in Isabela

Christian Philip A. Fortuna

[Abstract] [Full Text] [Full Article - PDF] pp. 336 - 346

DOI: 10.13189/ujaf.2021.090307

Linking Institutional Environment to the IFRS and Accounting Quality: A Proposed Framework

Fuad, Zulaikha, Agung Juliarto

[Abstract] [Full Text] [Full Article - PDF] pp. 347 - 351

DOI: 10.13189/ujaf.2021.090308

The Nexus between Innovation and Business Competitive Advantage: A Conceptual Study

T. T. Onileowo, F. M. Muharam, M. K. Ramily, Saleh F. A. Khatib

[Abstract] [Full Text] [Full Article - PDF] pp. 352 - 361

DOI: 10.13189/ujaf.2021.090309

Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Syaiful Hifni, Akhmad Sayudi, Atma Hayat, A. Kadir, Rano Wijaya

[Abstract] [Full Text] [Full Article - PDF] pp. 362 - 371

DOI: 10.13189/ujaf.2021.090310

Electronic Corporate Tax, Aggregate Federally Collected Tax Revenues and Economic Growth: A Multivariate VAR Approach

Okolo Ndu Marvis, Ideh O. Abel, Emengini Steve Emeka

[Abstract] [Full Text] [Full Article - PDF] pp. 372 - 382

DOI: 10.13189/ujaf.2021.090311

The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange

R. Aditya Kristamtomo Putra, Nana Diana, Wirman, M. Nasim Harahap

[Abstract] [Full Text] [Full Article - PDF] pp. 383 - 387

DOI: 10.13189/ujaf.2021.090312

Risk Management Committee Attributes: A Review of the Literature and Future Directions

Abdessetar Bensaid, Suhaimi bin Ishak, Ifa Rizad binti Mustapa

[Abstract] [Full Text] [Full Article - PDF] pp. 388 - 395

DOI: 10.13189/ujaf.2021.090313

A Comprehensive Literature Review on Pricing Equity Warrants Using Stochastic Approaches

Siti Zulaiha Ibrahim, Teh Raihana Nazirah Roslan, Ali F Jameel

[Abstract] [Full Text] [Full Article - PDF] pp. 396 - 404

DOI: 10.13189/ujaf.2021.090314

Predicting Stock Market Movements Using Artificial Neural Networks

P. V. Chandrika, K. Sakthi Srinivasan

[Abstract] [Full Text] [Full Article - PDF] pp. 405 - 410

DOI: 10.13189/ujaf.2021.090315

Influence on Corporate Performance by Determinants of Working Capital

Roslin Lazarus, Stanley Lazarus, Shobhna Gupta

[Abstract] [Full Text] [Full Article - PDF] pp. 411 - 423

DOI: 10.13189/ujaf.2021.090316

Enterprise's Finances: Possible Customer's Risks when Outsourcing Accounting

Marina Evgenievna Ordynskaya, Ruslan Aslancherievich Tkhagapso, Irina Grigorevna Tkharkakhova, Dana Izmailovna Ponokova

[Abstract] [Full Text] [Full Article - PDF] pp. 424 - 430

DOI: 10.13189/ujaf.2021.090317

Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

Sanjeeb Kumar Dey

[Abstract] [Full Text] [Full Article - PDF] pp. 431 - 441

DOI: 10.13189/ujaf.2021.090318

Informal Personal Financing of Entrepreneurs: Gender Characteristics

Iuliia S. Pinkovetskaia, Anton V. Lebedev, Olga V. Slugina, Diego Felipe Arbelaez Campillo, Magda Julissa Rojas Bahamon

[Abstract] [Full Text] [Full Article - PDF] pp. 442 - 449

DOI: 10.13189/ujaf.2021.090319

Credit-Investment Activity of Banks of the Ukraine: Financial Globalization, Risks, Stabilization

Natalia V. Trusova, Leonid V. Melnyk, Zhanna S. Shіlo, Oleksandr S. Prystеmskyi

[Abstract] [Full Text] [Full Article - PDF] pp. 450 - 468

DOI: 10.13189/ujaf.2021.090320

Certain Aspects of the Management Accounting System for Small and Medium-Sized Enterprises

Oleg A. Diegtiar, Oleksandr V. Bezuhlyi, Yuriy O. Tararuyev, Tetiana O. Suslova, Tetiana V. Romanchenko

[Abstract] [Full Text] [Full Article - PDF] pp. 469 - 476

DOI: 10.13189/ujaf.2021.090321

Financial Decentralization as a Key Factor in the Socio-Economic Development of Territorial Entities

Volodymyr I. Kravchenko, Lina V. Bondareva, Roman Yu. Bykov, Larisa V. Danilova, Olha V. Myrna

[Abstract] [Full Text] [Full Article - PDF] pp. 477 - 486

DOI: 10.13189/ujaf.2021.090322

Formation of a Financial Security Management Mechanism Based on the Introduction of New Information Technologies

Anzhela P. Lelechenko, Vladyslava V. Iyzefovych, Iryna I. Doronina, Tykhon S. Yarovoi, Viktoriia V. Tomakh

[Abstract] [Full Text] [Full Article - PDF] pp. 487 - 497

DOI: 10.13189/ujaf.2021.090323

Functions of Cost Management Systems in Modern Organizational Management

Marina Evgenievna Ordynskaya, Tatyana Alexandrovna Silina, Lala Eldarovna Divina, Irina Fedorovna Tausova, Saida Aslanbievna Bagova

[Abstract] [Full Text] [Full Article - PDF] pp. 498 - 505

DOI: 10.13189/ujaf.2021.090324

The Impact of Firm-Specific and Macroeconomic Factors on Financial Distress Risk: A Case Study from Turkey

Isil Erem Ceylan

[Abstract] [Full Text] [Full Article - PDF] pp. 506 - 517

DOI: 10.13189/ujaf.2021.090325

Unified Payment Interface (UPI): A Digital Innovation and Its Impact on Financial Inclusion and Economic Development

Shailesh Rastogi, Chetan Panse, Arpita Sharma, Venkata Mrudula Bhimavarapu

[Abstract] [Full Text] [Full Article - PDF] pp. 518 - 530

DOI: 10.13189/ujaf.2021.090326