Articles From Volume - 01 (Issue - 02)

Open Access Category: JAMFM Total View - 402
Abstract : The cutting-edge take a look at intends to study the previous researches on company danger control (ERM). On inspecting the preceding researches it's miles obtrusive that there was very limited work achieved on ERM. moreover, both number one based and secondary primarily based strategies followed by way of the research which might be taken into account shall be reviewed in this paper. it is noted that the preceding research-based totally danger management (ERM) has normally used number one records for studies purposes. The scope of the previous studies is inclusive of variables which include economic establishments, creation, client products, provider quarter, era, industrial merchandise, plantation, and trade and offerings, and these research used interviews and questionnaires via the mail. Thereafter, obviously, studies primarily based on secondary data resources are referred to be inclined on companies primarily based on business merchandise, of which the information collected is from the annual reports
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Open Access Category: JAMFM Total View - 473
Abstract : Foreign money may be used as a method of exchange, an automobile to store fee or a unit of account to evaluate the fee of different items or services. At gift, bitcoin is held frequently as unsubstantiated conveyance, little used to pay for items and services. Its price has been risky, which hinders bitcoin’s wider use as a feed medium. Bitcoin gives three main utilities: it can be inexpensive, quicker and censorship-resistant. Bitcoin lacks get entry to banking security, faces day by day threats like hacking. Bitcoin behaves like volatile funding than a currency. With converting instances and technology bitcoin becomes a monetary phenomenon. In India, the Bitcoin financial system is placing hands making it difficult for the government to make it a prison smooth or not, because the wide variety of gamer is growing day by day. groups like Zebpay currently holds 70% of the bitcoin market. Bitcoin continues to be valued as an investment and not foreign money like it is in South Korea. This paper uses a conceptual version to research the relationship of digital currency with fiat foreign money. The observations on fees and e-wallets of bitcoin suggest that bitcoin is used as speculative funding in place of a medium of change. sooner or later, after analyzing the paintings accomplished so far on bitcoins, we conclude that the size and design of digital currencies such as bitcoin do now not pose any on the spot hazard to financial stability. therefore, these paper objectives at exp
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Open Access Category: JAMFM Total View - 346
Measuring the Earnings Quality in Iraqi Commercial Banks On the Basis Of Net Income and Net Operating Cash Flows Paper ID: JAMFM-27-08-2019-107
Abstract : Abstract— The purpose of this study is to determine the influence of the net operating cash flow and net income as an indicator of the earnings quality in Iraqi commercial banks, with a view to testing the influence of net operating cash flow to the earnings quality. In order to realize the purpose of this study, the published financial statements has taken into consideration for (4) banks listed in Iraq Stock Exchange during the period of 2012 – 2015, where the researchers have analyzed the relationship between the net income and the operating cash flow by calculating the operating cash flow index for each bank which indicates how the reported income can continue for future periods regardless the current amount of net income. Hence, the net income does not reflect realistic earnings power of the period without comparing it with the operating cash flow, and for that the users of financial statement have to measure the earnings quality to reveal any influence on the net income and to gauge the ability of reported earnings in generating cash flows, and to know about these earnings are sustainable for future periods or not.
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