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International Journal of Economics and Accounting

2010 - 2011

from Inderscience Enterprises Ltd
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Volume 2, issue 3, 2011

The predictive ability and value relevance of accounting measures pp. 215-241 Downloads
Leif Atle Beisland
Digital standard setting: the inevitable paradigm pp. 242-254 Downloads
Miklos A. Vasarhelyi and J.P. Krahel
Financial performance of telecommunications companies and their stock price movements in the Indonesian stock market pp. 255-281 Downloads
Diena Aziza and Eno L. Inanga
Board performance and firm performance of Malaysian listed companies pp. 282-306 Downloads
Hasnah Kamardin and Hasnah Haron

Volume 2, issue 2, 2011

Cannibalising the transcendent margin: reflections on conglomeration, LBOs, recapitalisations and other manifestations of corporate Mania pp. 117-126 Downloads
Abraham J. Briloff
A survey of the perceived usefulness of financial information disclosed on the internet to shareholders in Malaysia pp. 127-144 Downloads
Ramaiyer Subramanian, John B. Raja and Mohammad Talha
Executive stock options and corporate report disclosures: managerial power and outrage costs perspectives pp. 145-172 Downloads
Elisha J. Kelly and Nicholas A. Mroczkowski
Longitudinal analysis of voluntary adoption of XBRL on financial reporting pp. 173-189 Downloads
Jap Efendi, L. Murphy Smith and Jeffrey Wong
Impact of reform and privatisation on shareholders with special reference to power sector reform in Orissa pp. 190-210 Downloads
Goutam Kumar Kundu and Bidhu Bhusan Mishra

Volume 2, issue 1, 2011

Toscin for 'young men in a hurry' with apologies to F.M. Cornford's Microcosmographia Academica: Being a Guide for the Young Academic Politician pp. 1-7 Downloads
Tony Tinker and Aida Sy
Corporate social responsibility: action for peace and human rights pp. 8-24 Downloads
Gerald Acquaah-Gaisie
The irrational exuberant taxation of intellectual informational enterprises -- beyond Google pp. 25-31 Downloads
Abraham J. Briloff and Leonore A. Briloff
Auditor choice and institutional investor characteristics after the Enron scandal in the French context pp. 32-52 Downloads
Jamel Azibi, Hubert Tondeur and Mohamed Tahar Rajhi
The French Canal du Midi at the 17th century: accounting gaps and financial innovations pp. 53-75 Downloads
Jean-Guy Degos and Christian Prat Dit Hauret
Anatomic assessment of CAMEL in Nigerian banking pp. 76-99 Downloads
Jonathan Njoku
The impact of audit committee existence and characteristics on auditor auditee negotiation outcomes: an empirical study in the Tunisian context pp. 100-115 Downloads
Manel Hadriche Sahnoun

Volume 1, issue 4, 2010

The use of positive and normative approaches in Brazil and US accounting research: a comparative analysis based on the papers published in The Accounting Review and the Revista de Contabilidade & Financas (Accounting & Finance Journal) -- 1989 to 2008 pp. 316-330 Downloads
Octavio R. de Mendonca Neto, Ricardo Lopes Cardoso, Jose Carlos Tiomatsu Oyadomari and Edson Luiz Riccio
Determinants for the composition of the board of directors in SMEs: evidence from Brazil pp. 331-348 Downloads
Renato Ribeiro Soares and Joshua Onome Imoniana
Testing the differences of world stock markets (1975-2009) pp. 349-359 Downloads
Elmo Tambosi Filho, Fabio Gallo Garcia, Luiz Mauricio Franco Moreiras and Flavio Estevez Calife
The customer care IT tools as a competitive advantage factor in the Brazilian retail industry pp. 360-374 Downloads
Marcos Antonio Gaspar, Denis Donaire and Silvio Aparecido Dos Santos
Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil pp. 375-390 Downloads
Maria Thereza Pompa Antunes, Joshua Onome Imoniana, Henrique Formigoni and Alex Serafim Alves
Analysis of the information quality of reports on CDM projects in light of the legitimacy approach pp. 391-409 Downloads
Amaury Jose Rezende, Maisa De Souza Ribeiro and Flavia Zoboli Dalmacio
Practice of corporate governance in football clubs pp. 410-447 Downloads
Amaury Jose Rezende, Flavia Zoboli Dalmacio and Carlos Eduardo Fernandes Facure

Volume 1, issue 3, 2010

International Journal of Economics and Accounting's introducing the classics: Abraham Briloff's 'The gap in GAAP' pp. 181-183 Downloads
Aida Sy and Tony Tinker
Accounting classic: More debits than credits: the gap in GAAP pp. 184-199 Downloads
Abraham J. Briloff
Recent history of French Accounting Regulation: five years of convergence towards IFRS pp. 200-222 Downloads
Jean-Guy Degos and Stephane Ouvrard
Contra contractarianism pp. 223-231 Downloads
Gabriel D. Donleavy
Internet diffusion and economic growth in emerging stock markets pp. 232-266 Downloads
Shirley A. Hunter
The role of accounting in marketing: brand equity pp. 267-283 Downloads
Khosro S. Jahdi and Gaye Acikdilli
The anatomy of banking firm financial condition pp. 284-311 Downloads
Jonathan Njoku and Eno L. Inanga

Volume 1, issue 1, 2010

FASB's initiatives to improve on the quality of standards: the role of constituents at the commentary stage pp. 3-21 Downloads
Andrew Ayimbila Anabila
Information asymmetry, transparency and the conceptual framework pp. 22-45 Downloads
Benzion Barlev and Joshua Rene Haddad
Private property and the modern corporation in the third millennium: Google's SOS to the SEC pp. 46-52 Downloads
Abraham J. Briloff and Leonore A. Briloff
Implementation of compulsory internal control system within Swiss organisations: perceptions among accountants and workers in Geneva pp. 53-75 Downloads
Giuseppe Catenazzo and Emmanuel Fragniere
The utopian accounting debate: changing word meaning for a changing world pp. 76-87 Downloads
Frederic Compin
Credit rating agencies: accounting adjustments and econometrical analysis pp. 88-106 Downloads
Jean Guy Degos, Oussama Ben Hmiden and Jamel E. Henchiri
What about operational economics? How international accounting standards neglects social structures and special cultures pp. 107-122 Downloads
Per Forsberg
Corporate social responsibility in European cooperative banks: the French specificity pp. 123-137 Downloads
Elisabeth Paulet
Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and counterparty surveillance of collateralised debt obligations pp. 138-160 Downloads
Avi Rushinek and Sara Rushinek
Developments in the profitability of the Thailand banking sector: panel evidence from the post Asian crisis period pp. 161-179 Downloads
Fadzlan Sufian
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