Journal of International Business Research

Publishes theoretical and empirical work in international business including articles on stock markets and globalization.

Articles from Vol. 10, No. S2, September

A Consideration in Developing Strategic Information Systems throughout Business Transformation: A Case Study of Seiren Co., Ltd
INTRODUCTION AND OBJECTIVES One of the critical issues of any corporation is how it continues to grow and perform successfully. Among stakeholders including customer, shareholders and employees even if they have different and sometimes opposing...
A Message from the Co-Editors
It is with great pleasure that we welcome you to this issue of the Journal of International Business Research, the journal of the Academy for the Study of International Business, an affiliate of Allied Academies, whose mission is to support the exchange...
Assessing Students' Learning in Government Accounting
INTRODUCTION The purpose of this analysis is to assess the effectiveness of the teaching strategies and tools used in a government accounting course. Government Accounting is an advanced level course for students in the accounting major program...
A Study on the Sensitivity of Stock Options' Premium to Changes in the Underlying Stock's Dividend Yield
INTRODUCTION Financial derivatives have been an integral part of the financial markets in the last few decades. Most traders use these derivatives to hedge their existing open positions, reducing their losses whenever the value of the underlying...
Congruency between the Projected and Perceived Tourism Destination Image of Vietnam
INTRODUCTION Since the early 1990s, Vietnam has experienced a new start of tourism development. The country has been gradually building up its destination image and witnessing growing popularity of tourism attraction. Recently, the quick economic...
Corporate Governance among Banks Listed in the Philippine Stock Exchange
INTRODUCTION Asian central banks initiated corporate governance reforms among banks as an aftermath of the 1997 Asian Financial crisis. By 2008, when the global financial crisis set in, corporate governance reforms already in place among Philippine...
Do Markets Care about Social and Environmental Performance? Evidence from the Tokyo Stock Exchange
INTRODUCTION Japan, together with the U.K. and Germany, was highlighted by Kolk (2003) as practicing advanced sustainability reporting through government facilitation. As early as the turn of the century, the private manufacturing sector, the academe...
Empirical Evidence on Formal and Material Harmonization of National Accounting Standards
INTRODUCTION Although the numbers of studies on formal (de jure) and material (de facto) harmonization have increased recently, little evidence of the relationship between both types of harmonization is produced because traditionally researchers...
Organizational and Individual Determinants of Career Success of MBA Students
INTRODUCTION A career is a sequence of jobs an individual holds during one's work history (Feldman, 1996). While success in one's career is a natural expectation of individuals, the nature of that success depends on what one expects from it. Indeed...
The Impact of Accounting for Asset Retirement Obligation on Smaller and Mediumsized Entities
INTRODUCTION Osaka Prefecture is located at the approximate center of Japan and has a population of 8.8 million, or roughly 7 per cent of the entire population of the country, making it the third most populous prefecture after Tokyo and Kanagawa...
The Role of R&D on the Valuation of IPO Firms
INTRODUCTION The current global economic trend is for firms to continually increase their Research and Development (R&D) Expenses, owing to rapid changes in the industrial environment and the rapid advance of information technology. These R&D...