JAFMS
Journal of Accounting, Finance & Management Strategy


 

 

 

 

 

 

 

 

 

 

 

 


 

 


Volume 18, Number 2, December 2023


The impact of market information asymmetry on chain merger and acquisition effect information

Kuang-Hsun Shih, Wei-Ling Kung, Wan-Rung Lin, and Yi-Hsien Wang

1-18

 

   
 
Audit Data Analytics and Audit Quality: New Insights

Chao-Jung Chen, WanYu Chen, Hua Lee, Yuying Xie

19-54
 
The Spatial Spillover Effects of Fiscal Expenditures and Employment Structures on Disposable Personal Income: Evidence from Taiwan

55-86

 

 

Hao-Chen Huang, Jung-Hua Huang*, Ting-Hsiu Liao


Cold technology and warm services: How smart hotels create a home away from home service for customers

Ching-Chan Cheng, Wen-Hwa Lee, Ming-Chun Tsai, Ya-Yuan Chang, Cheng-Ta Chen


 

87-126

  

 

 

Performance of repayment of microcredits granted to VSEs by EMFs during the Covid-19 crisis: an empirical study in the Cameroonian context

Jung-Ho Lu, Yu-hui Lai

 

127-158

 

 

 

Impact of Managers' Overconfidence and Accounting Conservatism Principle on Investors' Idiosyncratic Risk

Bo-Hung Chiou, Yu-Cheng Tang, Shen-Ho Chang

 

 
159-198

 

 

 

Shariah in Indonesia: How its debt limitation affects working capital management

Wen-Sheng Wang

 

 
199-238