Accouting Research Papers

International Journal of Accounting Research (IJAR) is an Open Access journal that aims to publish the most accurate and reliable source of information addressing the complete spectrum of Accounting including Management Accounting,Financial accounting, Public accounting, Social and Environment accounting, Tax accounting and many more in the form of original articles,review articles,case reports and short communications.

The journal includes a wide range of fields in its discipline to create a platform for the authors to make their contribution towards the journal and the editorial office promises a peer review process for the submitted manuscripts for the quality of publishing. The journal is using Editorial Manager System for quality peer review process. Editorial Manager is an online manuscript submission, review and tracking systems. Review processing is performed by the editorial board members of Journal of Accounting & Research or outside experts; at least two independent reviewers approval followed by editor approval is required for acceptance of any citable manuscript. Authors may submit manuscripts and track their progress through the system, hopefully to publication. Reviewers can download manuscripts and submit their opinions to the editor. Editors can manage the whole submission/review/revise/publish process.

The aim of the IJAR is to provide advance knowledge and the understanding of both theory and practice in accounting, by providing a high quality applied and theoretical research. International accounting is mainly interpreted to include the reporting of International economic transition and the study of differences in practices worldwide.


Account is a record of financial transactions; usually refers to specific category or type, such as travel expense accountor purchase account Formal record that represents, in words, money or other unit of measurement, certain resources, claims to such resources, transactions or other events that result in changes to those resources and claims.
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Journal of Accounting & Marketing, Business & Financial Affairs, International Journal of Economics & Management Sciences


Credit is an accounting entry on the right or bottom of a balancesheet.Usually an increase in liabilities or capital,or a reduction in assets. The opposite of credit is debit. Eachcred it in a balance sheet has a balancing debit. Credit has other usages, as in You have to pay cash your credit is no good. Or we will credit your account with the refund.
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Business and Economics Journal, Accounting & Marketing, Business and Hotel Management Journal of Money, Credit and Banking, Accreditation and Quality Assurance, Joint Commission perspectives, Joint Commission on Accreditation of Healthcare Organizations, Sentinel event alert / Joint Commission on Accreditation of Healthcare Organizations.

Financial Analysis

Financial Analysis is the process of evaluating businesses, projects,budgets and other finance-related entities to determine their suitability for investment. Typically, financial analysis is used to analyze whether an entity is stable, solvent, liquid, or profitable enough to be invested in.
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Hotel & Business Management, International Journal of Economics & Management Sciences,Journal of Business & Financial Affairs, International Review of Financial Analysis, Contemporary Studies in Economic and Financial Analysis.

Reporting Management

Reporting Management deals with any kind of Reporting of IT infrastructure and services. A well-defined and controlled process leads to the effective handling of these reports. Reporting Management is triggered every time a request for reporting is received from one of the various processes, from a requester or from an auditor.
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Review of Public Administration and Management Open Access, Stock & Forex Trading Open Access, The Journal of Internet Banking and Commerce Open Access, Journal of Theoretical and Computational Science, Academy of Management Journal, Strategic Management Journal, Academy of Management Review, Management Science, MIS Quarterly: Management Information Systems, Journal of Management, Journal of Operations Management, Forest Ecology and Management, Information and Management, Energy Conversion and Management.

Strategic Information

Strategic information systems (SIS) are information systems that are developed in response to corporate business initiative. They are intended to give competitive advantage to the organization. They may deliver a product or service that is at a lower cost, that is differentiated, that focuses on a particular market segment, or is innovative.
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Statistics is the study of the collection, analysis, interpretation, presentation, and organization of data. Statistics deals with all aspects of data including the planning of data collection in terms of the design of surveys and experiments.
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The Journal of Internet Banking and Commerce Open Access,Tourism & Hospitality Open Access,Tourism Research & Hospitality,Research & Reviews: Journal of Statistics and Mathematical Sciences,Fisheries and Aquaculture Journal,  Research & Reviews: Journal of Statistics and Mathematical Sciences, Journal of Clinical Trials, Journal of Biometrics & Biostatistics , Journal of Computer Science & Systems Biology, Statistics in Medicine, Review of Economics and Statistics, Annals of Statistics, Journal of Business and Economic Statistics,National vital statistics reports : from the Centers for Disease Control and Prevention, National Center for Health statistics, National Vital statistics System, Computational Statistics and Data Analysis, Journal of Computational and Graphical Statistics, Journal of the Royal Statistical Society. Series C: Applied Statistics, Journal of the Royal Statistical Society. Series A: Statistics in Society, Biostatistics, National health statistics reports.


Audit refers to a systematic and independent examination of, documents , accounts , books and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern.
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International Journal of Economics & Management Sciences Open Access, Hotel & Business Management Open Access International Journal of Auditing, Journal of Accounting, Auditing & Finance, Journal of International Accounting, Auditing and Taxation, International Journal of Accounting, Auditing and Performance Evaluation, Accounting, Auditing & Accountability Journal, Managerial Auditing Journal.


Taxation means by which governments finance  their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to encourage or discourage certain economic decisions.
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Global Economics Open Access,Hotel & Business Management Open Access,Journal of International Accounting, Auditing and Taxation, Journal of the American Taxation Association, Journal of Taxation, Advances in Taxation, Real Estate Taxation


A budget is a plan for your future income and expenditures that you can use as a guideline for spending and saving.

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Stock & Forex Trading Open Access,The Journal of Internet Banking and Commerce Open Access,Public Budgeting and Finance, Journal of Public Budgeting, Accounting and Financial Management,Journal of public budgeting, accounting & financial management,   Public budgeting and financial management


Banking is the business activity of accepting and safeguarding money owned by other individuals and entities, and then lending out this money in order to earn a profit.
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International finance

International Finance is an area of financial economics that deals with monetary interactions between two or more countries, concerning itself with topics such as currency exchange rates, international monetary systems, foreign direct investment, and issues of international financial management including political risk and foreign exchange risk inherent in managing multinational corporations.
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International Journal of Economics & Management Sciences Open Access,Business & Financial Affairs Open Access,International Finance, International Finance Review, International Finance and Accounting Handbook

Spreadsheet design

Spreadsheet design the program operates on data represented as cells of an array, organized in rows and columns. A spreadsheet is an interactive computer application program for organization, analysis and storage of data in tabular form. Spreadsheets developed as computerized simulations of paper accounting worksheets.
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Accounting ethics

Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
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Accounting information system

An accounting information system (AIS) is a structure that a business uses to collect, store, manage, process, retrieve and report its financial data so that it can be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors and regulatory and tax agencies.
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Accounting & Marketing,Business & Financial Affairs Open Access,Business and Economics Journal Open Access,Business and Hotel Management Hybrid Open Access,International Journal of Accounting Information Systems,  Journal of Accounting and Management Information Systems, Journal of Information Systems

Payout Policy

by Joan Farre-Mensa, Roni Michaely & Martin C. Schmalz

Payout policy is at the core of many key questions in corporate finance. In a world in which financial markets are not frictionless, how much firms pay out and which vehicle they choose to distribute cash to their shareholders may affect their valuation, has a potential impact on how much taxes investors pay, may affect management's investment decisions, and may inform the market about how good the firm is relative to its peers. In this paper the authors review the academic literature on payout policy, with a particular emphasis on developments in the past two decades. Scholarship on payout policy has made significant advancements in the last 20 years, and we now know much more about the importance of taxes, agency, and signaling motives for payout policy. Perhaps the most important change in corporate payout policy in the last two decades has been the secular increase of stock repurchases and the apparent triumph of buybacks over dividends as the dominant form of corporate payouts. Looking at the bigger picture, the authors observe that, until recently, most scholarship has analyzed payout policy in isolation. An important recent development in the payout literature has been to consider the interaction between payout and other corporate policies, such as compensation or investment. The fact that payouts are not simply residual free cash flows underlines the importance of taking seriously the interdependence of financing, investment, and payout decisions. Key concepts include: Studies centered on the 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second order impact on payout policy. Signaling theories have found only weak support, both empirically and in survey evidence, which likely explains why the notion of dividends as costly signals of firm quality to the market has become less popular. Agency has often prevailed as the alternative explanation in the horse race against signaling theories. A number of factors other than the level of free cash flow determine the level and form of payouts. More research is needed to understand even the basic elements of the corporate financial 'ecosystem', which includes financing, investment, and payout policies. Analyzing these interactions can play a key role in advancing the payout literature in the years to come. Closed for comment; 0 Comment(s) posted.

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