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. 3, 2011

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
ABSTRACTThis 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...
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?
ABSTRACTThe Sharpe, Treynor, Jensen's alpha, and information ratio portfolio performance measures are widely-used in the asset management industry to appraise investment performance due to their strong foundations in Modern Portfolio Theory, their practical...
Asean 5 Stock Markets, Currency Risk and Volatility Spillover
ABSTRACTThe research employs GARCH to test for cross country mean and volatility transmission among the ASEAN 5 (Philippines, Indonesia, Thailand, Malaysia, Singapore) stock and foreign currency markets, and possible spillovers. Daily stock returns of...
Business Ethics in Japan : Taking a Closer Look at the Role of Age
ABSTRACTThis study focused on the relationship between age and business ethics in Japan. We examined ethical judgments made by Japanese men and women in business situations using justice, utilitarian, and egoism criteria while controlling for gender...
Conflicts and Sales Information Transmission across Functional Boundaries
ABSTRACTFew empirical studies have examined the relationship between cross-functional conflict (e.g. between salespeople and engineer) and intra- group conflict (e.g. between salespeople). Salespeople experience both form of conflict, as they are required...
Remittances as Avenue for Encouraging Household Entrepreneurial Activities
ABSTRACTTemporary labour migration has become a fixture in the Philippines affecting the economic make-up of Filipino households through the significant amount of remittances being sent on a regular basis. This stimulated the economy and improved the...
Resource-Based View or Slack Availability of Resources: A Perception Survey of Japanese Automotive & Electronic Companies
ABSTRACTThe resource-based view perspective has been referred to as the theoretical foundation of studies linking the impact of corporate social performance to financial performance. Alternatively, scholars argue that the direction of the relationship...
Self-Regulative Changes in Psychological Contracts over Time: A Case of Japanese Pharmaceutical Company
ABSTRACTThis study focuses on the effect of an employer's psychological contract fulfillment on an employee's self-regulative corrective actions. In particular, the study investigates the three types of self-regulative reactions -revision (changing employee's...