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. S3, December

A Comparison of the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) for Small and Medium-Sized Entities (SMES) and Compliances of Some Asian Countries to IFRS
This paper compares International Financial Accounting Standards (IFRS) with Generally Accepted Accounting Principles (GAAP) for small and medium-sized entities (SMEs). It touches in part convergence by the Financial Accounting Standard board (FASB)...
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...
Are Philippine Fixed Income Fund Managers Generating Alpha for Their Clients?
INTRODUCTION Mutual funds, also known as investment companies, are pooled investment vehicles managed by an asset management firm that seeks to create value for shareholders through tactical allocation of investor funds in various asset classes...
ASEAN 5 Stock Markets, Currency Risk and Volatility Spillover
INTRODUCTION Generally, volatility spillover occurs when changes in price volatility in one market create a lagged impact in other markets. When applied to currencies and stock markets, volatility spillover occurs when changes in foreign currency...
Business Ethics in Japan: Taking a Closer Look at the Role of Age
INTRODUCTION The global population is aging rapidly, faster than at any time in the past. By 2050, in developed countries, those over 60 are expected to outnumber people under 15 by a ratio of two to one (Fishman, 2010). This changing age mix in...
Conflicts and Sales Information Transmission across Functional Boundaries
INTRODUCTION Conflict--that is, awareness on the part of the parties involved of discrepancies, incompatible wishes, or irreconcilable desires (Boulding, 1963) unavoidably occurs in situations in which people depend on each other. Many conflict...
Remittances as Avenue for Encouraging Household Entrepreneurial Activities
INTRODUCTION The Philippines is regarded as a manpower exporting economy registering 10 percent of its 90 million people, as of 2009, living and working in at least 200 destinations worldwide as doctors, engineers, nurses, teachers, technicians,...
Resource-Based View or Slack Availability of Resources: A Perception Survey of Japanese Automotive & Electronic Companies
INTRODUCTION The resource-based view perspective has been widely espoused as the theoretical foundation of sustainability practices. Through the investments in inimitable internal capabilities like environmental performance that translate to measurable...
Self-Regulative Changes in Psychological Contracts over Time: A Case of Japanese Pharmaceutical Company
INTRODUCTION In Japanese companies, it is generally accepted that an employee makes a career-long commitment to his employer upon entrance to a company, and it is expected that the employer will not discharge the employee (Abegglen, 1958). Abegglen...