Accounting
Farhana Yasmin
Abstract
The purpose of this paper is to investigate and identify the main forces that may affect the stock prices of one of the emerging sectors, the information technology industry of Dhaka Stock Exchange. A total of 6 companies of IT industry have been picked for the study, for a quarterly dataset within a ...
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The purpose of this paper is to investigate and identify the main forces that may affect the stock prices of one of the emerging sectors, the information technology industry of Dhaka Stock Exchange. A total of 6 companies of IT industry have been picked for the study, for a quarterly dataset within a period of 2015 to 2022 for six factors, of which three belong to the fundamental factors named EPS, NAVPS and P/E ratio whereas other three belong to the technical factors termed GDP growth rate, Inflation rate and IRS. The investigation approach has been designed with ordinary least square regression, where multiple regression model analysis is made. The findings show that while fundamental factors have mentionable significance on the stock prices of IT sector, the technical factors are not found with noticeable significance. Thus, this research recommends both the existing and potential investors about the importance of fundamental analysis to take better understanding of this fast-growing industry of Dhaka Stock Exchange which is in its infancy.
Accounting
Hamidreza Hajeb; Safdar Alipour; Ali Ghayouri Moghadam
Abstract
The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics ...
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The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics to be the ultimate goal of science. They have tried to bring these two categories together, and on the other hand, some others have completely invalidated such an attempt with some baseless criticism. In this article, we have tried to outline the current and ideal accounting situation while expressing different views on the nature of science and describe the tools to fill the gap between the current and ideal situation. Finally, while respecting the efforts made to draw the path of the scientific movement of the profession, we considered the comparison of physics and accounting to be unworthy, and at the same time, we have given a worthy answer to some of the unfair criticisms. In the same way, we believe that the change of the accounting paradigm towards the use of fair values promises a scientific revolution in accounting, which will smooth the path of the faster movement of the profession towards the scientific position it deserves, but at the same time, we have also mentioned the challenges facing this mutation.
