Copernican Journal of Finance & Accounting

2012 - 2022

Current editor(s): Leszek Dziawgo

From Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska (mirbucz@umk.pl).

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Volume 11, issue 4, 2022

FINANCIAL INCLUSION IMPLICATIONS ON THE LIQUIDITY OF THE NIGERIAN CAPITAL MARKET pp. 9-26

Gbenga Festus Babarinde, Bashir Ahmad Daneji, Mamoud Abdul Jalloh and Tajudeen Idera Abdulmajeed

KOREAN MUSIC AWARDS AND ABNORMAL STOCK RETURNS pp. 27-43

Hafida Nur Chofifah and Ani Wilujeng Suryani

NFORMATION AVAILABLE FROM MANDATORY REPORTS AND THE POSSIBILITY OF APPLYING RANKING METHODS: THE CASE OF POLISH PUBLIC BENEFIT ORGANIZATIONS pp. 45-67

Ewa Chojnacka-Pelowska and Dorota Górecka

IMPACTS OF FINTECH ON FINANCIAL INCLUSION: THE CASE OF SUB-SAHARAN AFRICA pp. 69-88

Wulli Faustin Djoufouet and Thierry Messie Pondie

CLASSIFICATION OF STAKEHOLDERS ACTIVISM AIMING TO INFLUENCE CORPORATE SOCIAL RESPONSIBILITY pp. 89-105

Danuta Dziawgo

INVESTORS’ OVERCONFIDENCE IN THE STOCK MARKET pp. 107-123

Rajasekharan Ganesh, S. Thiyagarajan, Gopala Vasudevan and G. Naresh

IMPACT OF COVID-19 ON PERFORMANCE ON INDIAN STOCK INDICES: A STUDY FOR NSE COMPOSITE AND SECTORAL INDICES pp. 125-146

Nisarg A. Joshi

A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM pp. 147-163

Urszula Król

MAX WEBER’S RATIONALITY IN ACCOUNTING RESEARCH pp. 165-181

Salah Uddin Rajib

A LITERATURE SURVEY AND BIBLIOMETRIC ANALYSIS OF THE IMPACT OF CONTROLLING SHAREHOLDERS ON DIVIDEND POLICY pp. 183-202

Geeta Singh, Kaushik Bhattacharjee and Srikanth Potharla

THE FINANCIAL EFFECTS OF THE FISCAL SOVEREIGNTY OF MUNICIPALITY REGARDING REAL ESTATE TAX pp. 203-216

Agnieszka Żołądkiewicz-Kuzioła

Volume 11, issue 3, 2022

EXAMINING THE RELATION BETWEEN MARKET VALUE AND CO2 EMISSION: STUDY OF INDIAN FIRMS pp. 9-25

Rajesh Desai and Avani Raval

USERS’ ENGAGEMENT IN BANKING ACTIVITIES ON SOCIAL MEDIA: A STUDY WITH REFERENCE TO FACEBOOK pp. 27-48

R. Mani, S. Thiyagarajan, N. Azhaguraja and S. Janakiraman

BOARD MEETING AND SUSTAINABILITY REPORTING OF BANKS IN NIGERIA pp. 49-67

Nusirat Ojuolape Gold and Hope Osayantin Aifuwa

BOARD GENDER DIVERSITY, FIRM PERFORMANCE AND FIRM RISK: A LITERATURE SURVEY pp. 69-84

Geeta Singh and Rishi Dwesar

KAZAKHSTAN AND ITS INVESTMENT DEVELOPMENT PATH pp. 85-97

Adil Zhubikenov

Volume 11, issue 2, 2022

DOES MUTUAL FUND MANAGER’S ATTRIBUTES IMPACT FUND PERFORMANCE? EVIDENCE FROM INDIA pp. 9-29

Kaushik Bhattacharjee, Neetu Yadav and Geeta Singh

REACTION OF SHARE PRICES TO DIVIDEND POLICY OF NON-FINANCIAL FIRMS IN NIGERIA: A PANEL DATA APPROACH pp. 31-49

Nkechi A. Emeka-Nwokeji, Efeeloo Nangih, Christian O. Chiedu and Ebele N. Ekwunife

RECAPITALIZATION AND ITS IMPACT ON BANK’S STABILITY, COMPETITIVENESS AND PROFITABILITY: EVIDENCE FROM INDIAN PSBs pp. 51-69

A. Karthigeyan, V. Mariappan and R. Mani

CANADIAN GOVERNMENT ACCOUNTING: A SYSTEMATIC REVIEW pp. 71-97

Taslima Nasreen and Ron Baker

CIRCULAR ECONOMY AND ENVIRONMENTAL BEHAVIOUR: A SYSTEMATIC LITERATURE REVIEW pp. 99-121

Francisco Sánchez-Cubo, Manuel Vargas-Vargas, José Mondéjar-Jiménez and Elena Lasso-Dela-Vega

Volume 11, issue 1, 2022

BOARD ETHNICITY AND SUSTAINABILITY REPORTING pp. 9-27

Hope Osayantin Aifuwa, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip and Kerimu Hussien

FRAUD RISK AND AUDIT QUALITY: THE CASE OF US PUBLIC FIRMS pp. 29-47

Hela Frikha Chaari, Amel Belanès and Azhaar Lajmi

CREATIVE ACCOUNTING AND SHAREHOLDERS WEALTH MAXIMIZATION IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA pp. 49-66

Oluwamayowa Olalekan Iredele, Gbadegesin Babatunde Adeyeye and Ebenezer Babatunde Owoyomi

USE OF CAMEL RATING FRAMEWORK: A COMPARATIVE PERFORMANCE ANALYSIS OF SELECTED COMMERCIAL BANKS IN INDIA pp. 67-87

Preeti Kulshrestha and Anubha Srivastava

BANKING EFFICIENCY: A COMPARATIVE STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN GCC COUNTRIES pp. 89-106

Rihab Ben Slimen, Fethi Belhaj, Manel Hadriche and Mohamed Ghroubi

Volume 10, issue 4, 2021

THE IMPACT OF MOBILE FINANCIAL SERVICES ON THE USAGE DIMENSION OF FINANCIAL INCLUSION: AN EMPIRICAL STUDY FROM BANGLADESH pp. 9-25

Md Ali Ashraf

MODEL OF PSYCHOLOGICAL MICRO FOUNDATIONS OF CSR IN CZECH BREWERY pp. 27-43

Simona Činčalová and Veronika Toporová

RISK PROFILING OF SECONDARY EQUITY INVESTORS FROM THE CHENNAI CITY OF INDIA BASED ON THE BIG FIVE PERSONALITY MODEL pp. 45-65

Renu Isidore and C. Joe Arun

LOCAL CURRENCIES SUPPORTING THE IMPLEMENTATION OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT IN EUROPE pp. 67-77

Patrycja Konieczna

EXAMINING THE IMPACT OF STRUCTURAL BREAKS ON PRICE DISCOVERY EFFICIENCY: EVIDENCE FROM THE INDIAN EQUITY FUTURES MARKET pp. 79-96

Adish Kumar and Kapil Gupta

RISK-RETURN RELATIONSHIP IN THE NIGERIAN STOCK MARKET DURING PANDEMIC COVID-19: SECTORAL PANEL GARCH APPROACH pp. 97-116

Kamaldeen Ibraheem Nageri

HOW CARBON PROJECTS CAN ADD TO SUSTAINABLE DEVELOPMENT GOALS OF INDIA’, AN ASSOCIATIVE STUDY OF CDM PROJECTS pp. 117-137

Avani Raval, Swati Saxena and Shashank Thanki

BANKING SHORT- AND LONG-TERM STABILITY: A COMPARATIVE STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN GCC COUNTRIES pp. 139-158

Rihab Ben Slimen, Fethi Belhaj and Manel Hadriche

THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION pp. 159-179

Dominik Tschinkl, Nathalie Weikert and Dirk Kiesewetter

Volume 10, issue 3, 2021

OPTIMAL INCENTIVES FOR ECONOMIC GROWTH IN CENTRAL EUROPEAN COUNTRIES: A MICRO APPROACH pp. 9-31

Mustafa Akan and Natalia Konovalova

OPPORTUNITIES FOR INCREASING THE EXPORT OF LATVIA TO UE COUNTRIES pp. 33-49

Erika Pancenko and Tatyana Ivanova

THE PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES pp. 51-70

Dawit Tadesse Tiruneh

Volume 10, issue 2, 2021

DETERMINANTS OF DIVIDEND PAYOUT DECISIONS OF ORGINAL EQUIPMENT MANUFACTURERS FROM INDIAN AUTOMOBILE INDUSTRY pp. 9-26

Navleen Kaur

REEXAMING THE ECONOMIC RECOVERY TAX ACT OF 1981: EVIDENCE FROM INNOVATIVE EFFICIENCY pp. 27-43

Zhaochu Li, Iryna P. Lytvynenko and Karl S. Philippoff

THE INFLUENCE OF FIRM SIZE, LEVERAGE, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE OF COMPANIES IN INDONESIA STOCK EXCHANGE pp. 45-61

Ferdy Prasetya Margono and Rilla Gantino

EMPIRICAL EVIDENCE OF THE SUITABILITY OF IFRS FOR BANKING SECTOR IN SUB-SAHARAN AFRICAN COUNTRIES pp. 63-79

Dawit Tadesse Tiruneh

Volume 10, issue 1, 2021

THE DETERMINANTS OF THE LEVEL OF FINANCIAL LITERACY IN TURKEY pp. 9-30

Hatice Düzakın and Süreyya Yılmaz

INDIA GAS EXCHANGE TODAY’S REALITY AND PATH AHEAD pp. 31-51

C.S. Divyesh Patel and Dr. Naresh K. Patel

EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA pp. 53-66

Daud Omotosho Saheed, Ibrahim Majeed Ajibola and Lukman Adedoyin

STOCK PRICES: EFFECT OF BEHAVIORAL BIASES ON INVESTOR’S MINDSET IN GUJARAT STATE, INDIA pp. 67-79

Krunal Soni and Maulik Desai

Volume 9, issue 4, 2020

IMPACT OF MICROFINANCE INSTITUTIONS ON FINANCIAL LITERACY IN NORTH CENTRAL GEO-POLITICAL ZONE NIGERIA pp. 9-25

Ibrahim Majeed Ajibola, Daud Omotosho Saheed and Lukman Adedoyin

CO-EVOLUTIONARY DYNAMICS OF FINANCIAL INCLUSION OF GENERATION Z IN A SUB-SAHARAN DIGITAL FINANCIAL ECOSYSTEM pp. 27-50

Diana Kangwa, Joseph Thokozani Mwale and Junaid M. Shaikh

FACTORS AFFECTING THE ADOPTION OF FINTECH: A STUDY BASED ON THE FINANCIAL INSTITUTIONS IN BANGLADESH pp. 51-75

Nasima Khatun and Marzia Tamanna

A SIMPLE LINEAR TEST OF THE INTEGRATION IN CORPORATE BOND MARKETS pp. 77-85

Ruchira Panda and Dinabandhu Bag

MARKET TIMING ABILITIES OF LARGE-CAP EQUITY MUTUAL FUND MANAGERS: EVIDENCE FROM INDIA pp. 87-99

V. Veeravel and S. Mohanasundaram

Volume 9, issue 3, 2020

SENTIMENTAL HERDING: THE ROLE OF COVID-19 CRISIS IN THE EGYPTIAN STOCK MARKET pp. 9-23

Mostafa Hussein Abd-Alla

EXAMINING THE LONG MEMORY IN STOCK RETURNS AND LIQUIDITY IN INDIA pp. 25-43

Anju Bala and Kapil Gupta

INTEREST RATE PREDICTABILITY IN SOME SELECTED AFRICAN COUNTRIES pp. 45-60

Hans Patrick Bidias-Menik and Simplice Gaël Tonmo

MODERATING EFFECT OF FIRM SIZE ON CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM INDIAN FOOD PROCESSING INDUSTRY pp. 61-81

Rajesh Desai and Jay Desai

MOBILE FINANCIAL SERVICES IN THE CONTEXT OF BANGLADESH pp. 83-98

Md. Humayun Kabir, S.S.M. Sadrul Huda and Omar Faruq

CORPORATE GOVERNANCE AND POST-MERGER PERFORMANCE: EVIDENCE FROM US BANKS pp. 99-113

Amira Neffati, Wided Khiari and Azhaar Lajmi

ROLE OF MICROFINANCE INSTITUTIONS IN FINANCING MICRO AND SMALL ENTERPRISES IN ETHIOPIA pp. 115-130

Betgilu Oshora, Maria Fekete-Farkas and Zoltan Zeman

DETERMINATION OF THE BENEFITS AND RISKS OF PEER-TO-PEER (P2P) LENDING: A SOCIAL NETWORK TEORY APPROACH pp. 131-143

Nadia Nahar Purkayastha and Şule Erdem Tuzlukaya

BOARD DILIGENCE AND FINANCIAL PERFORMANCE: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS pp. 145-160

Wasiu Abiodun Sanyaolu, Babatunde Titus Adejumo and Idris Kadiri

TIME-SERIES AND CROSS-SECTIONAL MOMENTUM IN INDIAN STOCK MARKET pp. 161-176

Simarjeet Singh and Nidhi Walia

Volume 9, issue 2, 2020

FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX pp. 9-24

Hedi Baazaoui

LINEAR AND NON-LINEAR GRANGER CASUALITY BETWEEN FOREIGN DIRECT INVESTMENT AND ECONOMIC GROWTH: EVIDENCE FROM INDIA pp. 25-44

Ishfaq Hamid and Pabitra Jena

BANK CREDIT ACCESSIBILITY AND PERFORMANCE OF SMES IN KWARA STATE, NIGERIA: A PLS-SEM ANALYSIS pp. 45-64

Mubaraq Sanni, Lukman Adebayo Oke and Idayat Titilayo Alayande

DETERMINANTS OF INFORMAL ECONOMY ESTIMATION IN ETHIOPIA: MULTIPLE-INDICATORS, MULTIPLE-CAUSES (MIMIC) APPROACH pp. 65-86

Sintayehu Tulu Wondimu and Mathewos Woldemariam Birru

Volume 9, issue 1, 2020

SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE pp. 9-29

Hope Osayantin Aifuwa

INNOVATION IN FINANCIAL SERVICES: THE CASE OF BANGLADESH pp. 31-56

S.S.M. Sadrul Huda, MD. Humayun Kabir, Nurun Naher Popy and Sunny Saha

BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD pp. 57-76

Muhammed Lawal Subair, Ramat Titlayo Salman, Ayodeji Fatai Abolarin, Abdulrasheed Taiwo Abdullahi and Akeem Sisofa Othman

FINANCIAL INNOVATION, RISK MANAGEMENT, AND BANK PERFORMANCE pp. 77-100

Ghazi Zouari and Imen Abdelmalek