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.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

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