Journal of Finance and Accounting

Volume 5, Issue 3, May 2017

  • The Relationship Between International Diversification and Business Performance of Chinese Commercial Banks

    Tingting Wu, Yanbin Wu

    Issue: Volume 5, Issue 3, May 2017
    Pages: 87-95
    Received: 4 May 2017
    Published: 4 May 2017
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    Abstract: Chinese banking industry speeds up the process of internationalization as the global economy integrates and Chinese government accelerates the going out strategy. Many Chinese commercial banks explore overseas market by setting up new branches or merge and acquisition. Under the background, this paper uses empirical study to analyze the relationshi... Show More
  • Economic Growth and International Trade Effect on Fiscal Revenue Empirical Research in China Area

    Zhang Hang, Liu Yun

    Issue: Volume 5, Issue 3, May 2017
    Pages: 96-101
    Received: 10 May 2017
    Published: 10 May 2017
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    Abstract: International trade to the trading countries have mutual effect, Import and export trade for the realization of economic output and the growth of the regional financial revenue plays an important role. This article selects 2015 provinces in China import and export trade, GDP and fiscal revenue for the variable cross section data, a regression model... Show More
  • Asymmetric Evolutionary Game between Financial Innovation and Financial Regulation ---- Punishment or Encouragement

    Huang Ran, Fan Qun

    Issue: Volume 5, Issue 3, May 2017
    Pages: 102-106
    Received: 19 May 2017
    Published: 20 May 2017
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    Abstract: After the financial crisis in 2007, the high risk brought by financial innovation has aroused widespread concern and thinking again. The measures to curb financial innovation in various countries have become increasingly severe. However, under the background of the supply-side reform proposed by the Chinese government, the reform of the financial c... Show More
  • Examining the Intellectual Capital Impact on the Profit Efficiency in Automobile and Parts Manufacturing Industry of Tehran Stock Exchange

    Safdar Alipour, Majid Gorgizadeh

    Issue: Volume 5, Issue 3, May 2017
    Pages: 107-114
    Received: 3 April 2017
    Accepted: 27 April 2017
    Published: 25 May 2017
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    Abstract: The objecdetive of this research is to study the impact of intellectual capital (IC) and its components on profit efficiency as a comprehensive criterion of financial performance. this research utilizes Pulic model in order to measure the IC of 23 companies in automobile and parts manufacturing industry of Tehran stock exchange for the period of 20... Show More
  • The Relationship Between ROA, ROE, ROCE and EPS Ratios with Break-up Values of Shares of Karachi-Pakistan Fuel and Energy Listed Companies

    Muhammad Aamir Ali, Usama Kalim, Hasnain Raza, Hafiz Amir Ali, Mohsin Rehman, Muhammad Ismat Ullah

    Issue: Volume 5, Issue 3, May 2017
    Pages: 115-122
    Received: 3 June 2014
    Accepted: 13 June 2014
    Published: 27 May 2017
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    Abstract: The purpose of this study is to examine the relationship among ROA, ROE, ROCE and EPS ratios together and separately with Break-up Values of Shares Karachi-Pakistan fuel and energy listed companies during the period (2006-2011). Because the fundamental view says that the market prices of shares follow the intrinsic values of shares. The empirical r... Show More