Journal of Finance and Accounting

Volume 7, Issue 2, March 2019

  • Potentials of Applying Social Responsibility Accounting in the Banking Sector in Lebanon: An Empirical Study

    Hasan El-Mousawi, Hussein Trabulsi

    Issue: Volume 7, Issue 2, March 2019
    Pages: 32-39
    Received: 04 March 2019
    Accepted: 13 April 2019
    Published: 15 May 2019
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    Abstract: Universal interest in organizations’ role and their impact on society and rising prospects of investors, consumers, employees and local communities about the importance of this role and its impact on society, which made many governments, non-governmental organizations and local communities seek more transparency and accountability; provided that it... Show More
  • Mapping of Barrier Option Pricing: A Co-citation Analysis

    Wei Zhou, Sitong Yang

    Issue: Volume 7, Issue 2, March 2019
    Pages: 40-48
    Received: 19 March 2019
    Accepted:
    Published: 23 May 2019
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    Abstract: Barrier options refer to the options that are limited in the process of their entry into force. Its purpose is to control the investors' gains or losses within a certain range. Barrier options are a special form of options. Their emergence provides a more effective way for risk managers. In recent years, barrier options have developed rapidly in th... Show More
  • Executive Poverty Experience and Corporate Social Responsibility Performance——An Empirical Study Based on Shanghai and Shenzhen Listed Companies

    Huaming Wang, Bo Wang

    Issue: Volume 7, Issue 2, March 2019
    Pages: 49-55
    Received: 13 April 2019
    Accepted:
    Published: 23 May 2019
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    Abstract: In recent years, with the rapid development of China's economy, various environmental pollution, cottage food and consumer discrimination have caused frequent social responsibility problems, which have caused extremely bad effects on society and brought about the sustainable operation of China's economy. Case studies and theoretical studies have sh... Show More
  • Analysis and Discussion on the Tax Issues of Perpetual Bonds

    Hangying Shan

    Issue: Volume 7, Issue 2, March 2019
    Pages: 56-59
    Received: 13 April 2019
    Accepted:
    Published: 23 May 2019
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    Abstract: From the perspective of issuers and investors, this paper analyzes the issue of corporate income tax and turnover tax related to perpetual bonds. From the perspective of tax planning, the tax-saving effect of perpetual bonds recognized as liabilities is considerable. However, there are duplicate tax issues for investors' income. In order to elimina... Show More