Journal of Economics, Finance and Administrative Science: Volume 24 Issue 48 , Open Access

Editorial

Jorge Guillen Uyen

Uncertainty under hyperbolic discounting: the cost of untying your hands

Christian Diego Alcocer, Julián Ortegón, Alejandro Roa

The relevance of present consumption bias on personal finance has been confirmed in several studies and has important theoretical and practical implications. It has important…

Fractional differencing in stock market price and online presence of global tourist corporations

Francisco Flores-Muñoz, Alberto Javier Báez-García, Josué Gutiérrez-Barroso

This work aims to explore the behavior of stock market prices according to the autoregressive fractional differencing integrated moving average model. This behavior will be…

Does IFRS convergence really increase accounting qualities? Emerging market evidence

Fuad Fuad, Agung Juliarto, Puji Harto

This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals…

An alternative formula for the constant growth model

Juan A. Forsyth

The traditional one-stage constant growth formula has two main underlying assumptions: a company will be able to maintain its competitive advantage for completed investments in…

Seasonal anomalies in the market for American depository receipts

Júlio Lobão

The literature provides extensive evidence for seasonality in stock market returns, but is almost non-existent concerning the potential seasonality in American depository receipts…

Internet financial reporting adoption: Exploring the influence of board role performance and isomorphic forces

Juma Bananuka, Sadress Night, Muhammed Ngoma, Grace Muganga Najjemba

This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.

The impact of transaction costs in portfolio optimization: A comparative analysis between the cost of trading in Peru and the United States

Luc Chavalle, Luis Chavez-Bedoya

This paper aims to analyze the impact of transaction costs in portfolio optimization in Peru. The study aims to compare the transaction costs structure applied in Peru with…

“Fool me once, …”: deception, morality and self-regeneration in decentralized markets

Orlando Gomes, João Frade

This paper aims to provide an overall review and assessment of the virtues and flaws of decentralized self-regulated markets, discussing in particular the extent to which…

Financial performance trends of United States Hockey Inc: a resource-dependency approach

Peter Omondi-Ochieng

The purpose of this paper is to examine the 2009 to 2016 financial performance of the US Hockey Inc., using financial effectiveness indicators and financial efficiency ratios.

Analysing the impact of a business intelligence system and new conceptualizations of system use

Rolando Gonzales, Jonathan Wareham

In this study, three models were empirically compared, the DeLone and McLean model, the Seddon model and the Modified Seddon model, by measuring the impact of a business…