International Journal of Accounting and Finance

2008 - 2024

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Volume 12, issue 1/2, 2024

Unravelling the mixed performance of socially responsible funds: a comprehensive literature review pp. 1-25

Surbhi Verma and Ashu Khanna

Mediating effect of capital structure in determining firms' financial performances of Indian SMEs: a structural equation modelling approach pp. 26-46

Mahuya Basu

Asset allocation under regimes in European economies pp. 47-70

Sebastien Berujon, Marcelo Lewin and Carlos Heitor Campani

The interplay of hybrid preferred and debt security innovation, macroeconomic variables and regulatory agencies from 1983-2016 pp. 71-109

George O. Gamble, Beu Lee, Thomas R. Noland and Cynthia Tollerson

Audit committee financial expertise: mitigation of real earnings management pp. 110-130

Husam Aldamen, Janice Hollindale, Keith Duncan, Mitchell Horrocks and Jennifer L. Ziegelmayer

Volume 11, issue 3, 2023

Day of the week effect in the Indian stock market pp. 181-201

Rajesh Elangovan, Francis Gnanasekar and Satyanarayana Parayitam

Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance? pp. 202-219

Jing Lu and Kalinga Jagoda

The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE pp. 220-243

Zawadi Ally

Volume 10, issue 1, 2020

Accounting by companies for the Kyoto Protocol in the EU pp. 1-23

Martin Freedman, Ora Freedman, Jin Dong Park and A.J. Stagliano

Determinants of banks' debt: dynamic panel evidence from Indian public sector banks pp. 24-39

Pramod Kumar Naik

Mixed logistic model with two independent random coefficients for financial crisis prediction: Argentinean companies pp. 40-63

Norma Patricia Caro, Margarita Diaz, Fernando Garcia and Marcela Porporato

Return prediction with time varying betas: a research in BIST pp. 64-86

Ayca Akyatan and Mustafa Koray Cetin

Volume 9, issue 1, 2019

Impression management using graphical resources in Brazilian company reports pp. 1-27

Keylla Dennyse Celestino Da Silva, Fernanda Fernandes Rodrigues and César Augusto Tibúrcio Silva

Explaining the functional orientation of the budget: a survey of Swedish organisations pp. 28-46

Sven-Olof Yrjö Collin, Timurs Umans, Kristian Lindqvist and Kristian Tjörnebrant

Flipping activity in Malaysian IPO market: a new explanation from the winners' curse perspective pp. 47-67

Norliza Che-Yahya, Ruzita Abdul-Rahim and Rasidah Mohd-Rashid

Valuation of a risk-averse investor under incomplete information pp. 68-85

Kazuhiro Takino and Yoshikazu Ishinagi

Volume 8, issue 2, 2018

Tax planning strategies for corporate inversion pp. 103-121

James G.S. Yang

Capital structure and firm financial performance in Vietnam pp. 122-132

Nguyen Huu Anh, Doan Thuy Duong and Sung Wook Yoon

Intellectual capital and firm performance: evidence from the financial sector in Bangladesh pp. 133-150

Rashedul Hasan and Mohammad Dulal Miah

Selecting a saving currency in the Palestinian banking system pp. 151-160

Nidal Sabri, Diama K. Abulabn and Dima Walid Hanyia

The impact of risk committee on financial performance of UK financial institutions pp. 161-180

Ahmed Elamer and Ismail Benyazid

The European consumer credit industry: determinants of performance pp. 181-193

Luisa Anderloni, Alessandra Tanda and Daniela Vandone

Volume 8, issue 1, 2018

CEO turnover after poor performance: turnaround or scapegoating? pp. 1-37

Catherine M. Rodriguez Milanes, Saif Ullah and Thomas Walker

Private equity investment, exit strategy and IPO performance: evidence from Indian IPOs pp. 38-59

Kunal, Supriya Katti and B.V. Phani

A longitudinal analysis of financial instruments disclosure in an emerging capital market: the case of Qatar pp. 60-79

Yasean Tahat, Ghassan H. Mardini and Ayman E. Haddad

Non-financial criteria in project appraisal methodologies: empirical evidence from Indian companies pp. 80-102

Roopali Batra and Satish Verma

Volume 7, issue 3, 2017

Value relevance of the voluntary disclosure of advertising expenditure: evidence from Canada pp. 185-208

Philip McIlkenny and Ajax Persaud

Investigating capital structure through IAS 1: variations in disclosure and measurement pp. 209-233

Hamilton Elkins, Gary Entwistle, Ganesh Vaidyanathan and Ilona Bastiaansen

Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts pp. 234-252

Toni Mättö, Marko Järvenpää, Antti Rautiainen and Kari Sippola

Ownership structure and dividend policy: application of Lintner's dividend model in Sri Lanka pp. 253-269

K.M.K.N.S. Kulathunga and A.A. Azeez

Volume 7, issue 2, 2017

Multinational diversification and performance: a re-evaluation of the evidence pp. 95-109

Philip H. Siegel, Carl Borgia, Jeff Lessard and Khondkar Karim

Integration of the Indian stock market with the world market: a study based on the time-varying Kalman filter approach pp. 110-126

Srinivasa Rao Gangadharan and Dilip Kumar

Does time-varying residual conditional heteroscedasticity in index returns affect trading behaviour of institutional investors in Indian Stock Market? pp. 127-140

Amarjeet Kaur Malhotra and Ajay Kumar Chauhan

Testing weak form of market efficiency of Bombay Stock Exchange and National Stock Exchange pp. 141-162

Rakesh Kumar Sharma and Ravi Kiran

Peer group benchmarking in CEO compensation and firm innovation: evidence from patents and citations pp. 163-184

Shahbaz Sheikh

Volume 7, issue 1, 2017

Estimating risk premium and volatility persistence in Malaysian stock market pp. 1-10

Elgilani Elshareif and Muhammed Kabir

Financial literacy of cocoa farmers in Ghana pp. 11-30

George Osei Akoto, Kingsley Opoku Appiah and James Kennedy Turkson

Stock market crashes shocks and real economy in Tunisia pp. 31-48

Haifa Hammami and Younes Boujelbene

The role of accounting literature and professional training in enhancing common life-based characteristics held by a forensic accountant (an empirical investigation) pp. 49-93

Ibtihaj Ismail Yaqoob and Riyadh Al-Abdullah

Volume 6, issue 2, 2016

Income smoothing and book tax conformity: some evidence on Paris stock exchange companies pp. 87-99

Ben Mahjoub Lassaad and Halioui Khamoussi

Accounting for property investment: an examination of the value relevance of unrealised gains and losses recognised under IAS 40 pp. 100-117

Walid Alhusaini and Mostafa Elshamy

Impediments to accountancy education change in Ghana pp. 118-126

Ibrahim Bedi

Internal control deficiencies, investment opportunities, and audit fees pp. 127-144

M. Akhtaruddin and Jonathan Ohn

Wealth effects of private placements: evidence from Indonesia pp. 145-165

Yane Chandera and Lukas Setia-Atmaja

Volume 6, issue 1, 2016

The impact of oil price shocks on the volatility of the Turkish stock market pp. 1-23

F. Dilvin Taşkin, Efe Çağlar Çağlı and Umut Halaç

Defects in foreign tax credit rules pp. 24-42

James G.S. Yang, Wing W. Poon and Leonard J. Lauricella

A short integrated presentation of valuation, profitability and growth analysis pp. 43-61

Kim Pettersson and Ole Sorensen

The contingent effects of board independence and audit committee effectiveness on internal audit reliance: a pre-SOX perspective pp. 62-85

Ganesh Krishnamoorthy and Mario Maletta

Volume 5, issue 4, 2015

A study of the values of Jordanian accounting and finance students pp. 291-306

Talal Al-Hayale, George Lan and Maureen Gowing

Financial and non-financial drivers of insurance sector in an emerging economy pp. 307-337

S. Rajaram, P. Suganthi and H. Gin Chong

Monitoring role of the board and ownership concentration: from interests misalignment to expropriation pp. 338-361

Richard Bozec and Mohamed Dia

Role of investor sentiment in financial markets: an explanation by behavioural finance approach pp. 362-401

Nizar Raissi and Sahbi Missaoui

Volume 5, issue 3, 2015

Determinants of financial sustainability in the micro finance sector: evidence from Kenya, Tanzania and Uganda pp. 189-204

Nelson Maina Waweru and John M. Parkinson

Outside director compensation and earnings quality pp. 205-229

Chan Du and Ting-Ting Lin

Timeliness of corporate financial reporting: empirical evidence from listed companies in Bangladesh pp. 230-261

Sumon Das

Firm value, investment and monetary policy pp. 262-289

Marcelo Bianconi and Joe Yoshino

Volume 5, issue 2, 2015

Family control, corporate governance, and auditor choice: evidence from Italy pp. 99-116

Giuseppe Ianniello, Marco Mainardi and Fabrizio Rossi

The information content of permanent versus transitory earnings: UK evidence pp. 117-132

Wael Mostafa

Family firms and the market's sensitivity to accruals quality pp. 133-147

Guy D. Fernando, Richard A. Schneible Jr . and SangHyun Suh

Voluntary internet disclosure in four GCC countries: a study of attributes and determinants pp. 148-171

Ehab K.A. Mohamed and Mohamed A.K. Basuony

Do the characteristics of the board of directors affect the value relevance of accounting information? pp. 172-187

Mishari M. Alfraih, Faisal S. Alanezi and Khalid A. Alanzi

Volume 5, issue 1, 2015

Adoption of IFRS by listed companies in Qatar: challenges and solutions pp. 1-26

Ebtesam S. Al-Mannai and Nitham M. Hindi

Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence pp. 27-47

Mohamed Ali Boujelbene and Habib Affes

Did PwC lose reputation post audit failure at Satyam Computer Services? Evidence from the Indian audit market pp. 48-61

Partha Sarathi Mohapatra, Allan Graham and Anup Nandialath

An activity-based costing model for an engineering department of an Indian university pp. 62-81

Rishi Dwivedi and Shankar Chakraborty

Mechanisms of corporate governance and fixed asset revaluation pp. 82-97

Senda Wali