Journal of Accounting and Applied Business Research (ISSN: 2616-7751) <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) <strong>&nbsp;(ISSN: 2616-7751)&nbsp;</strong>publishes research in accounting, finance and management with a special emphasis given to the interaction between these areas of research in an international context and in either the private or public sectors. Aiming to bridge the knowledge gap between researchers and professionals who are conducting research, the journal covers issues arising in:</p> <ul> <li class="show">Accounting and e-business</li> <li class="show">Accounting education - needs and trends</li> <li class="show">Accounting information management</li> <li class="show">Accounting standards and reporting</li> <li class="show">Alternative reporting formats</li> <li class="show">Capital market efficiency</li> <li class="show">Corporate and behavioural governance</li> <li class="show">Forensic Accounting</li> <li class="show">Fraud - identification &amp; detection</li> <li class="show">Information systems</li> <li class="show">Innovation and technology in accounting</li> <li class="show">Integrated reporting</li> <li class="show">Non-financial performance measurement and reporting</li> <li class="show">Reporting for the future - climate change, sustainability</li> <li class="show">Reporting on the internet</li> <li class="show">Taxation policy and outcomes</li> <li class="show">Corporate governance</li> <li class="show">Other</li> </ul> <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) has been indexed by <a href="">Open J-Gate</a>, <a href="">Academickeys</a>, <a href=";field=title&amp;editorID=&amp;send=Search+Title%2FISSN+Only">Journalseek</a>, <a href=";S=0">Drji</a>, <a href="">Researchbib</a>, <a href="">Citefactor</a>, <a href=";hl=en">Google Scholar</a>.</p> <p style="text-align: justify;">We kindly use this opportunity to welcome and invite you to submit your manuscript(s) for publication in the January 2018 Edition, (Volume 1, Number 1) and request that you disseminate these information to Fellow Colleagues, Scholars, and Researchers.</p> <p style="text-align: justify;"><u>Our peer-review is very fast, highly rigorous and it takes just three weeks</u>, and authors are carried along adequately in all the publication processes. Submission must be well researched, informed and demonstrate familiarity with the relevant literature, concept and theoretical perspective in the study. Following acceptance, a paper will be published in the issue of that month.</p> <p>Prospective authors should submit their manuscript(s) online via&nbsp;&nbsp;<a href=""></a>&nbsp; <br>&nbsp;<br> <strong>Note: there is no submission or publication fee.</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>&nbsp;<br>Best regards,</p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Editor of JAAABR.</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Sham Post Publishing (APP)</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Gaza-Palestine</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Naser Street, 401</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href=""></a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href=""></a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Tel: 00972-599486145</strong></p> Al-Sham Post Publishing (APP) en-US Journal of Accounting and Applied Business Research (ISSN: 2616-7751) 2616-7751 Impact of Macroeconomic Variables on Islamic Banks Profitability <p>The main objective of this study is to understand and determine the impact of macroeconomic variables on Islamic banks’ profitability in Brunei. The impact of GDP growth rate, inflation, interest rate, exchange rate, oil prices, competition and money supply on Bank Islam Brunei Darussalam (BIBD) profitability was determined from the year 2012 to the year 2016. The secondary data was obtained from DEPD, AMBD and IMF annual reports. The collected data was analysed using Stata 15. The fixed effects panel regression technique was adopted to measure the impact of each variable on Islamic banks’ profitability. The findings revealed that GDP growth rate, inflation, exchange rate, oil prices and money supply have a significant positive impact on profitability. The findings further revealed that oil prices, GDP and inflation were the most significant and exchange rate and money supply were the least significant determinants of profitability. The findings suggest the regulators and policy makers to discover alternative resources to rejuvenate economic and financial system. Islamic bankers may revamp its marketing strategies to reduce the intensity of macroeconomic variables. This study has vigorously contributed in the existing literature of single country analysis of Islamic banks particularly in the context of Brunei.</p> Qaisar Ali Selamah Maamor Hakimah Yaacob Muhammad Usman Tariq Gill ##submission.copyrightStatement## 2018-04-30 2018-04-30 1 2 1 16 The impact of culture and relational quality in the cooperation between export companies and local distributors <p>This study covers the main concepts of international marketing and relationship marketing to understand the role played by culture and the quality of cooperation relations between Portuguese exporting companies and their distributors in Angola. The aim of this research is to understand how the culture and the quality of the relations affect the established cooperation between companies, in the context of the internationalization of the business. It should be emphasized that relationships characterized by trust and commitment in international contexts have been sparsely studied, as well as the impact of cultural similarities and differences in relationship structures. In methodological terms, we opted for a qualitative analysis: five case studies of Portuguese exporting companies and five case studies of Angolan distributors were analyzed. Interviews were conducted with the managers of the Portuguese exporting companies and with the collaborators responsible for export activities, as well as with the Angolan distributors, to obtain answers to the research questions. The selection of Portuguese companies was based on a list of the fifty largest Portuguese exporting companies to Angola, made available by the Portuguese Investment and Foreign Trade Agency, EPE (AICEP), in August 2011. The results show that culture, trust and commitment have an impact on the cooperation of commercial relations between Portuguese exporting companies and their Angolan distributors.</p> Gisela Maria Maia Alves ##submission.copyrightStatement## 2018-05-02 2018-05-02 1 2 17 34 The Impact of Managerial Ability on the Relation between Real Earnings Management and Future Firm’s Performance: Applied Study <p>This study aims to investigate the managerial ability of executives’ managers’ role on mitigating the negative impact of real earnings management on future firm’s performance. The researcher operationalizes managerial ability by using a measure developed by Demerjian, Lev, and McVay (2012). This measure captures managers’ ability to efficiently convert firm resources into sales revenue relative to their industry peers. In other words, higher-ability managers are more likely to generate more sales revenue for a given set of resources compared to lower-ability managers. The researcher follows Roychowdhury (2006) and Kothari et al. (2016) to calculate abnormal sales, abnormal production costs, and abnormal discretionary expenses. To capture the total effects of three REM methods an aggregate REM that is a proxy for real earnings activities was used. Following Gunny (2010) and Huang &amp; Sun (2017) future performance proxies are ROA and operating cash flows to total assets (CFO) for the next three years each year. Using a panel sample of 605 firm-year observations from 2005 to 2015. The study concluded that there is a positive significant relationship between the managerial ability of managers and earnings management through manipulating of real operational activities.</p> Mohamed Ibrahim Mohamed Hessian ##submission.copyrightStatement## 2018-05-05 2018-05-05 1 2 35 74 Doctrine Values and Economic Advancement: A review of recent studies <p>The economics has faced and passed from different phases of development, growth, and advancement throughout its whole life. Now it has entered into a modern phase of progress. But the problems such as poverty, social injustice, unemployment etc. are not solved yet. The existing and prevailing models of economic innovation which were discussed in recent studies and literature did not direct the way towards the peace and prosperity in the world, but these models of economic development have created new problems such as decline of natural resources, environmental pollution and shortage of labor, and conflicts among different fields of life etc. This is due that these economic models are not based on social, religious and economic doctrine values. The findings indicate that there are need and demand of a new economic model which will be based on that social, religious and economic doctrine values which are common in the religions. The modern economists of East and West should play their role in the formation and application of new values based economic model. The economic advancement can never be done without such an applicable values-based model in the whole world.</p> Hassnian Ali Muhammad Abbas Muhammad Usman Tariq Gill ##submission.copyrightStatement## 2018-05-08 2018-05-08 1 2 75 84 The Determinants of Capital Structure and Dividend Policy: Empirical Evidence from the Kingdom of Saudi Arabia Market <p>This paper investigates the main determinants and interrelationship of dividend policy and capital structure in emerging markets, regard to the market of the Kingdom of Saudi Arabia (KSA). The practical analysis uses two models which are Ordinary Least Square (OLS) and Logistic Regression (LR). We examine 91 listed non-financial firms in the KSA stock market (Tadawal Stock Exchange) for the period between 2012 and 2016. With regard to the determinants of capital structure, the analysis found a positive association with size, but a negative association with liquidity, tangible assets and lagged dividends. Also, other variables like profitability; firm size; dividend pay-out ratio; rate of growth opportunities; and life cycle, are empirically found to be insignificant to determine the capital structure. With regard to dividend policy, logistic analysis found a significant association between profitability, growth opportunity and lagged dividends.&nbsp;&nbsp;&nbsp;</p> Sherif El-Halaby Mohammed Alzunaydi Mahmoud El-Ghazaly ##submission.copyrightStatement## 2018-05-15 2018-05-15 1 2 85 111