Journal of Finance and Accounting

Volume 5, Issue 2, March 2017

  • Value Added Statement: A Part of Social Responsibility Reporting

    Md. Afzal Hossain

    Issue: Volume 5, Issue 2, March 2017
    Pages: 74-79
    Received: 28 January 2017
    Accepted: 2 March 2017
    Published: 25 March 2017
    Abstract: In this paper I have tried to show how and to what extent, the value added Statement can supplement additional financial information to satisfy all the stateholders of the enterprise. This study sets out to determine whether sufficient evidence on the usefulness of the statement, from the perspective of the users exists. The paper examines some of ... Show More
  • Measurement of Dynamic Portfolio VaR Based on Mixed Vine Copula Model

    Zhao Ru-bo, Tian Yi-xiang, Tian Wei, Chen Xiu-rong

    Issue: Volume 5, Issue 2, March 2017
    Pages: 80-86
    Received: 21 April 2017
    Published: 21 April 2017
    Abstract: The measurement of portfolio VaR has been a hot issue in the field of the academic and the industry. This paper applies three kinds of Vine Copula model to describe high-dimensional dependency structure between multiple assets, introduces mixed binary copula function to improve the accuracy of tail dependence structure. We use six important stock m... Show More