Accounting & Taxation

2009 - 2023

Current editor(s): Terrance Jalbert

From The Institute for Business and Finance Research
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Volume 5, issue 2, 2013

CAPITAL GAINS TAXATION AND STOCK MARKET INVESTMENTS: EMPIRICAL EVIDENCE pp. 1-12

Akinloye Akindayomi

DOES EXPERIENCE AFFECT AUDITORS’ PROFESSIONAL JUDGMENT? EVIDENCE FROM PUERTO RICO pp. 13-32

Carmen B. Ríos-Figueroa and Rogelio J. Cardona

A DYNAMIC PANEL MODEL OF CAPITAL STRUCTURE AND AGENCY COST IN NIGERIAN LISTED COMPANIES pp. 33-44

Dauda Mohammed

OWNERSHIP STRUCTURE AND STOCK REPURCHASE POLICY: EVIDENCE FROM FRANCE pp. 45-54

Rim El Houcine

THE IMPACT OF ECONOMIC FLUCTUATIONS ON EARNINGS FORECASTS pp. 55-64

Ronald A. Stunda

DOES A SIZE LIMIT RESOLVE TOO BIG TO FAIL PROBLEMS? pp. 65-77

Mohamed Drira and Muhammad Rashid

THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA pp. 79-88

Paul Onyina and Sean Turnell

THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA pp. 89-102

Intiyas Utami and Ertambang Nahartyo

AUDITOR INDEPENDENCE, AUDIT FEES LOWBALLING, AND NON-AUDIT SERVICES: EVIDENCE FROM FIJI pp. 103-120

Arvind Patel and Pranil Prasad

Volume 5, issue 1, 2013

EMPLOYEE BENEFITS AND STOCK RETURNS: A LOOK AT HEALTH CARE BENEFITS pp. 1-8

Vichet Sum

THE RELATIONSHIP BETWEEN FINANCIAL COMMUNICATION AND FIRM PERFORMANCE: EVIDENCE FROM FRANCE pp. 9-17

Laetitia Pozniak, Melanie Croquet and Olivier Colot

INTERNAL CONTROL AND FINANCIAL QUALITY: EVIDENCE FROM POST-SOX RESTATEMENT pp. 19-28

Ya-Fang Wang

STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS pp. 29-39

Roshaiza Taha

SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA pp. 41-46

L.W. Makasi and Jan Kruger

THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI pp. 47-58

Ifraz Khan, Priyashni Vandana Chand and Professor Arvind Patel

MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET pp. 59-70

Zunaidah Sulong, John C. Gardner, Amariah Hanum Hussin, Zuraidah Mohd Sanusi and Carl B. McGowan, Jr.

GENERATIONAL DIFFERENCES IN ATTITUDES TOWARD DEFICIT REDUCTION POLICY pp. 71-84

Monique O. Durant and Mary McCarthy

INDIRECT LABOR COSTS AND IMPLICATIONS FOR OVERHEAD ALLOCATION pp. 85-96

Bea Chiang

Volume 4, issue 2, 2012

VALUE RELEVANCE OF BOOK AND TAX INCOME: A MACROECONOMIC CONDITIONS PERSPECTIVE pp. 1-12

Mingjun Zhou

WHY HIGHER LEVELS OF AUDITOR-PROVIDED TAX SERVICES LOWER THE LIKELIHOOD OF RESTATEMENTS pp. 13-30

Kevin A. Diehl

IS THE IRS A SORE LOSER? pp. 31-38

Laura Lee Mannino

DISTANCES AND NETWORKS: THE CASE OF MEXICO pp. 39-48

Linda Margarita Medina Herrera and Ernesto Armando Pacheco Velázquez

FACTORS ASSOCIATED WITH FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM THE KINGDOM OF SAUDI ARABIA pp. 49-56

Abdullah Mohammed Alzharani, Ayoib Che-Ahmad and Khaled Salmen Aljaaidi

RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY pp. 57-64

Ali Atilla Perek and Seda Perek

COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY pp. 65-76

Olga Ferraro,

COULD PEER-TO-PEER LOANS SUBSTITUTE FOR PAYDAY LOANS? pp. 77-94

Lynda S. Livingston

AN ALGORITHM FOR THE DETECTION OF REVENUE AND RETAINED EARNINGS MANIPULATION pp. 95-105

Igor Pustylnick

THE IMPACT OF IFRS FOR SMES ON THE ACCOUNTING PROFESSION: EVIDENCE FROM FIJI pp. 107-118

Fazeena Fazneen Hussain, Priyashni Vandana Chand and Prena Rani

Volume 4, issue 1, 2012

COUNTRY VERSUS INDUSTRY EFFECT ON BOARD STRUCTURES pp. 1-9

Ravi JaiN and Dev Prasad

ARE BUYBACKS INCREASING EPS? pp. 11-24

Margaret (Peg) Horan

AN EMPIRICAL ANALYSIS OF MARKET REACTION TO CORPORATE ACCOUNTING MALFEASANCE pp. 25-42

Liz Washington Arnold and Peter Harris

PORTRAIT OF A COMPANY: DEFINED BENEFIT PENSION PLAN SPONSORS pp. 43-52

Karen C. Castro-González

THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION pp. 53-74

Robert McGee, Arsen M. Djatej, and Robert H. S. Sarikas,

A COMPARISON OF GRADIENT ESTIMATION TECHNIQUES FOR EUROPEAN CALL OPTIONS pp. 75-81

Lingyan Cao and Zheng-Feng Guo

A TEST OF THE OHLSON MODEL ON THE ITALIAN STOCK EXCHANGE pp. 83-94

Antonella Silvestri and Stefania Veltri

THE RELATIONSHIP BETWEEN ACCRUALS, EARNINGS, AND CASH FLOWS: EVIDENCE FROM LATIN AMERICA pp. 95-107

Carlos Trejo-Pech, Magdy Noguera, Angel Samaniego and Richard Weldon

FINDING THE OUTER LIMITS OF IRS ACCOUNTING DISCRETION: THE KOLLMAN CASE pp. 109-122

Deborah K. Jones and Albert D. Spalding, Jr.

Volume 3, issue 2, 2011

REVISITING THE RELATIONSHIP BETWEEN OPTION EXPENSING AND STOCK RETURNS pp. 1-16

Rogelio J. Cardona

THE USEFULNESS OF CORPORATE FINANCIAL REPORTS: EVIDENCE FROM THE UNITED ARAB EMIRATES pp. 17-37

Abdulkareem Alzarouni, Khaled Aljifri, Chew Ng and Mohammad Iqbal Tahir

OPTIMAL FINANCIAL KEY PERFORMANCE INDICATORS: EVIDENCE FROM THE AIRLINE INDUSTRY pp. 39-51

Ganna Demydyuk

MEAN-REVERSION OF NET PROFITABILITY AMONG POLISH PUBLIC COMPANIES pp. 53-64

Jacek Welc

DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION? pp. 65-84

Mishari M. Alfaraih and Faisal S. Alanezi

BANK RISK FUNDAMENTALS AND REGULATORY DISCIPLINE IN THE MEXICAN BANKING SECTOR pp. 85-95

Bernardo Quintanilla, Jesús Téllez and L. A. Wolfskill

THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA pp. 97-107

Lindrianasari and Jogiyanto Hartono,

US ADOPTION OF IFRS MAY HELP TO JUMPSTART THE US ECONOMY pp. 109-118

Anne B. Fosbre, Ellen Kraft and Paul B. Fosbre,

VALUE RELEVANCE OF ACCOUNTING INFORMATION USING AN ERROR CORRECTION MODEL pp. 119-131

Luciana Spica Almilia

Volume 3, issue 1, 2011

HIGHER ORDER MOMENTS RESAMPLING pp. 1-14

Giuseppe Galloppo

OPTIMAL INVESTMENT FOR INSTITUTIONAL INVESTORS UNDER VALUE-AT-RISK CONSTRAINTS IN CHINESE STOCK MARKETS pp. 15-32

ZhengXiong Chen and Ayse Yuce

A SIMULATION OF THE U.S. ECONOMY TO DETERMINE THE EFFECT OF MANDATORY EXPENSES AND INTEREST ON THE U.S. DEBT pp. 33-43

Gerard D. Valle

USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS pp. 45-56

Alan Reichert and Raymond Posey

DO FUNDAMENTALLY-ADJUSTED VALUATION MULTIPLES IMPROVE VALUATION ACCURACY? THE CASE OF THE POLISH STOCK MARKET pp. 57-70

Jacek Welc

DO CHANGES IN PENSION PLAN ACCOUNTING STANDARDS RESULT IN BETTER MARKET VALUATION? pp. 71-80

Karen C. Castro-González,

THE SENSITIVITY OF COMMON HORIZONTAL EQUITY MEASURES TO VARIATIONS IN OMITTED INCOME pp. 81-89

Susan Rhame and Robert Walsh

FINANCIAL ACCOUNTING REGULATION AND EXECUTIVE COMPENSATION DESIGN pp. 91-101

Wei Zhou and Hui Zhou