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


Archive

Volume 13   2025
Vol.13 No.1Vol.13 No.2
Volume 12   2024
Vol.12 No.1Vol.12 No.2Vol.12 No.3Vol.12 No.4
Volume 11   2023
Vol.11 No.1Vol.11 No.2Vol.11 No.3Vol.11 No.4
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(Oct, 2021) No 5

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

Assessing the Investment Attractiveness of Shares: The Joint Use of Fundamental and Technical Analysis

Alexander Arkadyevich Safronov, Alexey Ivanovich Sazonov

[Abstract] [Full Text] [Full Article - PDF] pp. 908 - 915

DOI: 10.13189/ujaf.2021.090502

Revenue Recognition Dilemma under International Financial Reporting Standard (IFRS 15): Perspectives from Key Impacted Firms in Nigeria

Olubunmi Adewole Ogunode, Rafiu Oyesola Salawu

[Abstract] [Full Text] [Full Article - PDF] pp. 916 - 926

DOI: 10.13189/ujaf.2021.090503

Simulation for Ruin Probabilities in Insurance with Sequence Markov Dependence Random Variables

Quang Phung Duy, Thinh Nguyen Huu, Chien Doan Quyet

[Abstract] [Full Text] [Full Article - PDF] pp. 927 - 934

DOI: 10.13189/ujaf.2021.090504

Functions, Assets and Risk Analysis in the Preparation of Transfer Pricing Documentation

Mariana I. Muzychuk, Olena V. Fomina

[Abstract] [Full Text] [Full Article - PDF] pp. 935 - 945

DOI: 10.13189/ujaf.2021.090505

Long-Run Relationship of Corporate Social Responsibility and Cost of Capital of Quoted Companies in Nigeria Stock Exchange: Nigeria Evidence

Ofogbe Nyore Sandra, Ojiakor Ijeama P., Nnamani Chidiebere, Ifeoma Maria Ihegboro, Anisiuba Chika Anastesia, Ruth Lass

[Abstract] [Full Text] [Full Article - PDF] pp. 946 - 960

DOI: 10.13189/ujaf.2021.090506

Finance-Growth Nexus in Bangladesh: Is it Important to Quantify Financial Development?

Uttam Golder, Fatema Sultana, Mohammad Kamal Hossain, Mohammad Awal Hossen, Md. Monzur Hossain

[Abstract] [Full Text] [Full Article - PDF] pp. 961 - 971

DOI: 10.13189/ujaf.2021.090507

Why US Stock Markets Have Recovered So Fast from the Pandemic Crash

Yueyun (Bill) Chen, Tzu-Ting (Patty) Hsu

[Abstract] [Full Text] [Full Article - PDF] pp. 972 - 981

DOI: 10.13189/ujaf.2021.090508

The Impact of Board Directors, Audit Committee and Ownership on Financial Performance and Firms Value

Askar Garad, Alni Rahmawati, Suryo Pratolo

[Abstract] [Full Text] [Full Article - PDF] pp. 982 - 994

DOI: 10.13189/ujaf.2021.090509

The Impact of International and National Credit Rating Level on Capital Structure Optimization: Evidence from Indonesia Non-Financial Listed Firms

Christina, Mandra Lazuardi Kitri

[Abstract] [Full Text] [Full Article - PDF] pp. 995 - 1008

DOI: 10.13189/ujaf.2021.090510

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Kateřina Berková, Andrea Kubišová, Dana Kolářová

[Abstract] [Full Text] [Full Article - PDF] pp. 1009 - 1018

DOI: 10.13189/ujaf.2021.090511

Study of Stock Market Management in Reference to Institutional Investment

Naresh Kedia, Anil Vashisht

[Abstract] [Full Text] [Full Article - PDF] pp. 1019 - 1023

DOI: 10.13189/ujaf.2021.090512

Two Examples of Inefficient Use of Public Finances in Poland

Valery Okulich-Kazarin

[Abstract] [Full Text] [Full Article - PDF] pp. 1024 - 1032

DOI: 10.13189/ujaf.2021.090513

The Effects of Covid-19 on Financial Statements: Some Insights from Italy through an International Literature Review

Veronica Tibiletti, Pier Luigi Marchini, Federico Bertacchini

[Abstract] [Full Text] [Full Article - PDF] pp. 1033 - 1048

DOI: 10.13189/ujaf.2021.090514

Does Board Monitoring Affect Integrated Reporting Disclosure for Better Transparency and Sustainability?

Sunarti Halid, Radziah Mahmud, Nor Balkish Zakaria, Rahayu Abdul Rahman

[Abstract] [Full Text] [Full Article - PDF] pp. 1049 - 1057

DOI: 10.13189/ujaf.2021.090515

Covid-19, Business Failure and Bank Loan Collapse: Albanian Case

Romeo Mano, Armela Anamali, Bitila Shosha

[Abstract] [Full Text] [Full Article - PDF] pp. 1058 - 1066

DOI: 10.13189/ujaf.2021.090516

Improving the Internal Financial Control of Expenditures of the Budgetary Institutions under the Influence of the Crisis Caused by COVID-19

Larysa Ivanchenkova, Halyna Tkachuk, Larysa Skliar, Olesia Holynska, Kateryna Stasiukova, Yuliia Tomchuk

[Abstract] [Full Text] [Full Article - PDF] pp. 1067 - 1084

DOI: 10.13189/ujaf.2021.090517

Factors Affecting Financial Literacy among Budding Entrepreneurs

Aruna Polisetty, Nammi Lalitha, Hari Babu Singu

[Abstract] [Full Text] [Full Article - PDF] pp. 1085 - 1092

DOI: 10.13189/ujaf.2021.090518

Map of Changes in Abnormal Return and Trading Volume Activity: Reviewing the Effect of Ramadhan in Indonesia

Endang Tri Widyarti, Sugeng Wahyudi, Hersugondo Hersugondo

[Abstract] [Full Text] [Full Article - PDF] pp. 1093 - 1102

DOI: 10.13189/ujaf.2021.090519

Modeling Asymmetric Effects and Long Memory in Conditional Volatility of Dhaka Stock Exchange: New Evidence from Family of FIGARCH Models

Muhammad Enamul Haque, Nusrat Farzana

[Abstract] [Full Text] [Full Article - PDF] pp. 1103 - 1115

DOI: 10.13189/ujaf.2021.090520

Currency Depreciation Nexus Country's Export: Evidence from Georgia

Azer Dilanchiev, Tengiz Taktakishvili

[Abstract] [Full Text] [Full Article - PDF] pp. 1116 - 1124

DOI: 10.13189/ujaf.2021.090521

Technical Efficiency of Development Financial Institutions in Malaysia

Nazri Hashim, Mohd Faizal Basri, Mohd Yahya Mohd Hussin

[Abstract] [Full Text] [Full Article - PDF] pp. 1125 - 1133

DOI: 10.13189/ujaf.2021.090522

Africa and Technology Exchange: Is Financial Aid Effective for the Development of the Continent?

Sergey V. Rastoropov, Elvira N. Iamalova, Natalia A. Sadovnikova, Igbal A. Guliev

[Abstract] [Full Text] [Full Article - PDF] pp. 1134 - 1141

DOI: 10.13189/ujaf.2021.090523

Stock Market Volatility Transmission and Interlinkage: Evidence from BRICS

Md. Qamruzzaman, Rajnish Kler, M. Theivanayaki, Salma Karim

[Abstract] [Full Text] [Full Article - PDF] pp. 1142 - 1158

DOI: 10.13189/ujaf.2021.090524

Adaptive Portfolio Analysis based on the Trend Decomposition of a Financial Time Series: Case Study of the Moscow Exchange

Dmitry A. Endovitsky, Larisa S. Korobeinikova, Viacheslav V. Korotkikh

[Abstract] [Full Text] [Full Article - PDF] pp. 1159 - 1168

DOI: 10.13189/ujaf.2021.090525

Evaluation of Financial Condition and Performance Optimization of the Petrochemical Industry Organization in the Context of Increased Financial Risks

Oksana Savchina, Aleksandr Bratanov, Natalia Konovalova, Svetlana Saksonova

[Abstract] [Full Text] [Full Article - PDF] pp. 1169 - 1183

DOI: 10.13189/ujaf.2021.090526

Auditors' Perception on the Impact of Artificial Intelligence on Professional Skepticism and Judgment in Oman

Gopalan Puthukulam, Anitha Ravikumar, Ravi Vinod Kumar Sharma, Krishna Murthy Meesaala

[Abstract] [Full Text] [Full Article - PDF] pp. 1184 - 1190

DOI: 10.13189/ujaf.2021.090527

The Wealthy World's Open-Economy from FDI Inflow Is a Real Thing: Malaysia's Experience

Shairil Izwan Taasim, Sharon Yong Yee Ong, Neilson Anak Teruki, Anita Rosli, Adrian Daud, Edwin Anak Francis

[Abstract] [Full Text] [Full Article - PDF] pp. 1191 - 1198

DOI: 10.13189/ujaf.2021.090528

The Process of Forming Accounting Policies of Ukrainian Enterprises by International Financial Reporting Standards

Valentyna Panasyuk, Nina Ovsiuk, Ruslan Volchek, Grygorii Azarenkov, Nataliіa Volenshchuk, Olena Tyvonchuk

[Abstract] [Full Text] [Full Article - PDF] pp. 1199 - 1211

DOI: 10.13189/ujaf.2021.090529