Journal of Finance and Accounting

Volume 6, Issue 3, May 2018

  • The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members

    Hamdani, Triana Zuhrotun Aulia

    Issue: Volume 6, Issue 3, May 2018
    Pages: 84-90
    Received: 10 June 2018
    Accepted: 26 June 2018
    Published: 23 July 2018
    Abstract: The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was conducted to several cooperatives in the area of Tangerang city. In this research were fourty-nine ... Show More
  • The Impact of Conservatism Policy on Reporting Quality in Jordanian Banks Sector

    Odai Haitham AlJaloudi

    Issue: Volume 6, Issue 3, May 2018
    Pages: 91-95
    Received: 28 August 2018
    Accepted: 10 September 2018
    Published: 9 October 2018
    Abstract: Reporting quality considered to be a significant factor of the Financial Accounting Standard Board (FASB), while accounting conservatism is a serious constraint that linked to the main criteria of the accounting information. In this study, an investigation of the impact of conservatism policy on the reporting quality of banks in Jordan has been car... Show More