International Journal of Management, Accounting and Economics
Volume:4 Issue: 5, May 2017

In this work it was proposed to explore the relation between accounting information of Brazilian corporations and the return of their stocks. The approaches explored was the informational content and the semi-strong form of market efficiency as presented by (Fama, 1970). The sample contemplated data of 211 companies listed on BM&FBOVESPA. The accounting variables used was current liquidity, earnings per share and book value per share, and the period selected was between the second quarter of 2005 and the fourth quarter of 2015. The empirical strategy chosen was to perform econometric tests in a panel data structure, and collate results with a vector autoregressive analysis and temporal precedence tests. Besides the empirical approach, it was presented the characteristics of Capital Markets-Based Accounting Research and the state of arts of this branch in Brazil. Results had pointed to the validity of the semi-strong form of market efficiency. However, the totally disconnection between variables may characterize a capital market that agents had no confidence in the financial information provided by companies, once was evidenced that variables had no informational content. It may reflect the way Brazilian capital market is organized, with the existence of country-factors as bank-oriented funding system, continental model and the tendency of accounting of being taxes-oriented as brought by (Ali & Hwang, 2000).

This paper examines the impact of different categories of foreign capital inflows (FDI, Portfolio investment, and other investment) on domestic savings in 6 ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, and Thailand, and Lao PDR. The study is conducted for two periods: 1990-2015, and 2000-2015 based on regression analyses utilizing Panel and Cross-section data of the selected ASEAN countries. The results show that foreign capital inflows at aggregate level displaces domestic savings. Of all categories of foreign capital inflows, only FDI has significantly positive impact on gross domestic savings rate in the two periods while short-term capital flows such as portfolio investment and other investment are not found to have any significant impact on domestic savings in the studied periods, and short-term capital flows show the increase in its volatile nature which is vulnerable to sustainable economic development. The results indicate the importance of trade liberalization, domestic financial development, and domestic investment to enhance domestic savings.

The study investigated the structural relationships among perceived organizational support, knowledge creation, knowledge transfer, and students’ learning performance in Higher Education Institutions and then extended the mediating effect of knowledge creation to explain the relationship between perceived organizational support and knowledge transfer. Knowledge transfer served as mediator between knowledge creation, perceived organizational support, and students’ learning performance. The target samples were drawn from six Higher Education Institutions in Siem Reap, Cambodia. A total of 763 respondents were used as the research sample. Structural equation modeling and Sobel’s were employed to test the proposed research framework. The results indicated that all the direct path relationships among the research variables were statistically significant. Knowledge creation and knowledge transfer, moreover, were confirmed as mediation the relationship among research constructs. Direct effect of knowledge creation was positively significant to students’ learning performance, whereas expected perceived organizational support was not found to directly effects on students’ learning performance. The findings of this study are used to fulfill the gap of literature and empirical study.

Today, the quality of insurance services is the determining factor in the success of a company in a competitive environment. Knowledge sharing will contribute to improving the quality of services in insurance companies. This study examines the impact of knowledge sharing on the quality of insurance services. In terms of the purpose of the study, the method of study is applied and in terms of data collection is descriptive correlation. The population consisted of all employees and corporate clients of group therapy field of Dana insurance company in Mashhad, the sample size is equal to all members of society for all. The measurement tool is a questionnaire, its validity was confirmed, according to experts in the field of management, and reliability is obtained (82.0, 78/0) using Cronbach's alpha coefficient for knowledge sharing and variable quality of insurance services, respectively. The results of structural equation modeling using LISREL software indicates that knowledge sharing does not have significant effect on the quality of insurance services; but aspects of knowledge sharing, including outright transfers, expertise and strategic has positive and significant effect on the quality of insurance services in Dana insurance company in Mashhad.

This paper discusses the relationship between the informal economy and the development of SMEs in Kosovo. The purpose of this paper is to analyze the informal economy, its causes, effects and its impact on business, as well as government policies to combat the informal economy which is a barrier to business development in Kosovo. During the period of transition, the number of small and medium businesses increased significantly, but their existence depends on external factors, such as informality. The informal economy is present in countries that are structurally and economically fragile, a structure which enables businesses to leave out the formal way of doing business. To meet the objective of this paper we used the observation method to analyze the data from different authors and reports about the informal economy and the development of SMEs. Among the key factors for the growth of informality are high taxes which are seen as an obstacle to business growth. According to the outcomes of this paper, we conclude that the informal economy is an obstacle to SME development in Kosovo. This study makes a significant contribution to the scientific and academic value, to the informal economy in the development of SMEs in Kosovo, in the region and beyond.

This study aimed to investigates the relationship between organizational commitment and spiritual intelligence with job performance in physical education staff in East Azerbaijan province. This research is descriptive in nature and correlational, and the statistical universe consisted of all staff in Physical Education offices in East Azerbaijan province, of which 175 members were selected as samples by cluster sampling method. The following questionnaires were used to gather information: organizational commitment of (Allen & Meyer, 1990), Spiritual Intelligence (King, 2008) and Patterson's job performance. In the present study the reliability of questionnaires were calculated, organizational commitment, 0/73, spiritual intelligence, 0/80 and job performance, 0/83, respectively. For analysis, the Pearson correlation test was used. The results of the statistical analysis of data show that there is a significant relationship between organizational commitment and spiritual intelligence with job performance of physical education staff. The findings of this study can be emphasized in the areas of theory and practice, to strengthen employee's job performance through the applying of spiritual intelligence and increasing their organizational commitment in the governmental organizations.

Over the past two decades, developed countries were shadowed by moving toward service-based economics, which is recently affecting developing countries. Due to such transformation, scientific parties became interested in and managers tried to increasingly recognize effective factors of quality of service (QoS) and customer satisfaction. The present study made efforts to cover each model weaknesses using strengths of the other through integrating the two well–known models of Kano & Servqual. The survey was conducted at Customs of Mashhad Airport trying to identify customer satisfaction effective factors. 120 questionnaires were randomly distributed among the customs’ clients. The effect of SERVQUAL model dimensions on client satisfaction was identified t=using five research hypotheses; next, each dimension was classified in one of the three requirement categories of KANO model; then, the relationship between factors of quality of service model with the requirements was examined. Research result revealed that more than 50% of changes in dependent variable (satisfaction) are explained by quality of service model components and 75% of changes in customer satisfaction were predicted by functional and motivational requirements. Moreover, There was seen a significant relationship between quality of service model components and Kano functional and motivational requirements. Finally, some suggestions are recommended to improve the organization quality of services and to advice for future research.