GATR Journal of Finance and Banking Review
VOL. 5 (3) OCT-DEC. 2020
Issue DOI: 10.35609/jfbr.2020.5.3
The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore
Author(s): Phattarawade Sawangjan, Muttanachai Suttipun
Affiliation: Faculty of Management Sciences, Prince of Songkla University, 90110, Songkhla, Thailand
Keywords: Key Audit Matters Disclosure; Stock Reaction; Thailand; Malaysia; Singapore.
Received: September 16, 2020 | Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 70 – 77
Reference to this paper should be made as follows: Sawangjan, P; Suttipun, M. (2020). The relationship between key audit matters (KAMs) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore, J. Fin. Bank. Review, 5 (3): 70 – 77. https://doi.org/10.35609/jfbr.2020.5.3(1)
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Cultural Values and Perceived Audit Quality: A Conceptual Framework
Author(s): Samirah Dunakhir, Mukhammad Idrus
Affiliation: Faculty of Economic, Universitas Negeri Makassar, Indonesia
Keywords: Culture; Cultural Values; Perception; Audit Quality
Received:September 19, 2020 | Accepted: December 31, 2020
Type of Paper: Review | Vol. 5(3) Page: 78 – 83
Reference to this paper should be made as follows: Dunakhir, S; Idrus, M. (2020). Cultural Values and Perceived Audit Quality: A Conceptual Framework, J. Fin. Bank. Review, 5 (3): 78 – 83. https://doi.org/10.35609/jfbr.2020.5.3(2)
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Tax Policy and Foreign Direct Investment: A Regime Change Analysis.
Author(s): Onome Christopher Edo, Anthony Okafor, PhD., Akhigbodemhe Emmanuel Justice
Affiliation: Department of Accounting, University of Benin, Nigeria.
Department of Finance, University of Louisville, Kentucky
Department of Economics, University of Benin, Nigeria
Keywords: Corporate taxes; Tax Policies; Foreign Direct Investments; Error Correction Model; Military regime; Civilian regime.
Received: October 24, 2020 | Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 84 – 98
Reference to this paper should be made as follows: Edo, O.C; Okafor, A; Emmanuel, A. (2020). Tax Policy and Foreign Direct Investment: A Regime Change Analysis., J. Fin. Bank. Review, 5 (3): 84 – 98 https://doi.org/10.35609/jfbr.2020.5.3(3)
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Financial Literacy and Retirement Planning of Working-Age People
Author(s): Tatiyaporn SIRISAKDAKUL, Butsakorn KHORNJAMNONG
Affiliation: Kasetsart University, Sakonnakhon, Thailand
Keywords: Financial Literacy; Retirement Planning; Working-Age People
Received: September 30, 2020 | Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 99 – 107
Reference to this paper should be made as follows: Sirisakdakul, T; Khornjamnong, B. (2020). Financial Literacy and Retirement Planning of Working-Age People, J. Fin. Bank. Review, 5 (3): 99 – 107 https://doi.org/10.35609/jfbr.2020.5.3(4)
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The Influence of ESG Disclosures on Firm Value in Thailand
Author(s): Thanyaorn Yordudom, Muttanachai Suttipun
Affiliation: Faculty of Management Sciences, Prince of Songkla University, 90110, Songkhla, Thailand
Keywords: ESG Disclosures; Firm Value; Thailand.
Received: October 10, 2020 | Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 108 – 114
Reference to this paper should be made as follows: Yordudom, T; Suttipun, M. (2020). The Influence of ESG Disclosures on Firm Value in Thailand, J. Fin. Bank. Review, 5 (3): 108 – 114. https://doi.org/10.35609/jfbr.2020.5.3(5)
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