Afro-Asian Journal of Finance and Accounting

2008 - 2026

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Volume 16, issue 3, 2026

Did the mandatory adoption of International Financial Reporting Standards affect earnings quality in Sub-Saharan Africa? pp. 277-299

Musah Mohammed Saeed, Manisha Kumari and Obeng Hollack

Unravelling the return and volatility interdependencies between Indian equity ETFs and benchmark indices pp. 300-326

Marvin Sabu and Rajani B. Bhat

Assessing the impact of macroeconomic variables on the stock market: the case of India pp. 327-344

Annu Kumari

Short-term impact of merger and acquisition on shareholders' return in Indian financial service sector: the role of deal type and percentage of ownership acquired pp. 345-368

Kajal Mittal, Sandeep Singh Virdi and Inu Kumari

Determinants of digital finance inclusion and services in Bangladesh pp. 369-386

Mohammad Abdul Matin Chowdhury and Mahadi Hasan Miraz

Empirical evidence of the holiday effect on the Indian stock market pp. 387-412

Gaurav Kumar and Bhartendu Singh

Volume 16, issue 2, 2026

Do Indian companies' debt structures reflect debt specialisation? pp. 143-155

Nivya Unni and S. Santhosh Kumar

Audit of less-complex entities: challenges and opportunities in increasing good corporate governance in Indonesian SMEs pp. 156-179

Jaswadi Jaswadi, Hari Purnomo, Sumiadji Sumiadji and Anin Dyah Luthfiani

The dynamic effects of privatisation on the performance of privatised banks and the role of economic, political, and institutional factors: empirical evidence from OECD and MENA countries pp. 180-206

Makram Nouaili

Effect of merger announcements on stock prices: evidence from Indian public sector banks pp. 207-220

Kajal Mittal, Sandeep Singh Virdi and Inu Kumari

The moderating role of overlapping audit committee on the relationship between firm profitability and accounting conservatism in Jordan pp. 221-244

Laith Alsheyab, Mohd Rizuan Abdul Kadir, Khairul Anuar Kamarudin and Raedah Sapingi

Financial implications of fintech acquisitions in India: a study on shareholder returns and acquisition dynamics pp. 245-276

Manoj Panda, Pankaj Sharma and Dipasha Sharma

Volume 16, issue 1, 2026

Unveiling key factors influencing corporate ESG reporting adoption: a TISM and MICMAC analysis pp. 1-28

Paridhi and Ritika

ESG and Pakistan: the good and the bad pp. 29-53

Olan Naz and Muhammad Zubair Mumtaz

Whistleblowing framework and financial statement fraud: empirical evidence pp. 54-79

Olayinka Erin, Oluwafunmilayo Ajibola and Olajide Dahunsi

Portfolio diversification opportunities in Indian stock and commodity markets using TVP VAR extended joint connectedness approach pp. 80-101

Ishwar Sharma, Meera Bamba, Bhawana Verma and Bharti Verma

Empirical analysis of lead-lag relationship in the Indian stock market amid the COVID-19 pandemic pp. 102-118

R.L. Manogna and Aditya Anil Singh

The impact of COVID-19 pandemic on the stock market volatility in Pakistan: evidence from sectoral indices analysis pp. 119-142

Muhammad Niaz Khan

Volume 15, issue 6, 2025

External factors of going public in the Casablanca Stock Exchange pp. 689-706

Zakaria Salhi and Hicham Ouakil

The effect of liquidity hoarding and credit risk on the performance of Syrian private banks pp. 707-722

Haidar Haidar

Examining a moderated-mediation model of the impact of contextual factors on costing system design: new insights from the Saudi manufacturing sector pp. 723-744

Abdulrahman Aljabr

Corporate governance and bank performance in Vietnam: the role of the board of directors pp. 745-757

Pham Hai Nam and Le Ha Diem Chi

Bank-specific determinants of deposit banks profitability in a highly dollarised economy: evidence from Turkey pp. 758-774

Haşmet Sarıgül

Mediating role of research and development and financial leverage on the relationship between corporate board characteristics and dividend payout policy pp. 775-796

Hussain Tahir, Mahfuzur Rahman, Md. Abdul Kaium Masud and Md. Harun Ur Rashid

Volume 15, issue 5, 2025

Modelling the lead-lag relationship between leading cryptocurrencies using BEKK-MGARCH model pp. 557-573

Maimoona Sadiq, Hamid Ullah, Fayaz Ali Shah and Amjad Hameed Khattak

Inter-relationship between stock market and commodities returns: an empirical analysis pp. 574-589

Hemant Bhanawat

Default risk modelling for small-to-medium enterprises in the context of stressed conditions in an undeveloped economy pp. 590-621

Frank Ranganai Matenda and Mabutho Sibanda

Challenging the efficient markets hypothesis: an investigation of the overconfidence bias between developed and developing African markets pp. 622-644

Ouael El Jebari and Abdelati Hakmaoui

Do corporate ownership attributes impact timely financial reporting? Empirical evidence from Nigeria pp. 645-664

Edosa Joshua Aronmwan, Osariemen Asiriuwa, Alex Adegboye and Adeyemi Samuel Sopekan

The effect of audit opinion on debt characteristics: the moderating effect of the type of auditor and the Tunisian Revolution pp. 665-688

Hanen Moalla

Volume 15, issue 4, 2025

Investment and leverage: the moderating effect of financial constraints pp. 407-424

Quynh Trang Phan

An analysis of the effect of asset securitisation on the credit risk of Chinese commercial banks pp. 425-438

Nizar Baklouti

Momentum explains the growth effect: the case of the Vietnamese stock market pp. 439-458

Le Quy Duong

Do volatility spillover effects vary across stock market crashes? An empirical analysis pp. 459-490

Lamia Kalai

Do CEO characteristics influence Indian banks' performance and vice versa? pp. 491-529

Rekha Handa and Priyanka Mahajan

Impact of financial reporting quality on labour investment efficiency for Indian firms pp. 530-555

Leela Joshi and Soma Dey

Volume 15, issue 3, 2025

The impact of an emerging market's microstructure legislations on market efficiency: evidence from Iran pp. 277-301

Alireza Rahrovi Dastjerdi and Eman Momeni

Loan repayment and female borrowers in African microfinance institutions pp. 302-324

Imen Khanchel, Dorsaf Bentaleb and Cyrine Khiari

Existence of lead-lag relationship among sectoral indices: evidence from the Indian capital market pp. 325-344

Satyaban Sahoo and Sanjay Kumar

The value relevance of goodwill: evidence from South Africa pp. 345-363

Elmarie Louw, John H. Hall and Leon M. Brümmer

The symmetric and asymmetric effect of foreign currency reserves, and money supply on inflation in The Gambia, a linear and nonlinear ARDL perspective pp. 364-382

Mohammad O.J. Rashdan, Abed Allah Abu Wahdan and Foday Joof

Determinants of interest rate spreads in the banking industry: an empirical study in an emerging country pp. 383-405

Xuan Ngo, Huong Le and Linh Bui

Volume 15, issue 2, 2025

The moderating effect of joint audit on the relationship between the readability of financial statements footnotes and audit effort: evidence from Egypt pp. 143-174

Reem Shaker, Ahmed Zamel, Hosam Moubarak, Noriaki Okamoto and Hebatallah Badawy

On the nexus between exchange rate volatility and trade flows: panel data evidence from African economies pp. 175-202

Rana Hosni

Impact of liquidity and leverage on the profitability of Indian manufacturing firms pp. 203-220

Shilpa Jain and Vijay Kumar Gupta

A comparative analysis of determinants of foreign institutional flows to Indian equity and debt markets pp. 221-242

Rajeev Matha, Raghavendra Acharya, E. Geetha and S.P. Shivaprasad

Market timing and capital structure: a comparative study between the USA and China pp. 243-264

Dereje F. Asrat and Lukas B. Timbate

Santa Claus rally and American depository receipts: a note pp. 265-276

Srinivas Nippani and Júlio Lobão

Volume 15, issue 1, 2025

Analysing asset pricing models in the Indian stock market: a comprehensive empirical study pp. 1-18

Saroj S. Prasad, Ashutosh Verma and Shantanu Prasad

The effect of liquidity creation on bank profitability and credit risk: evidence from BRICS countries pp. 19-40

Rosy Chauhan and Anil K. Sharma

Can issuers contribute to infrastructure development through municipal bonds in India? Evaluation of factors using AHP approach pp. 41-58

Pali Gaur and Shikha Singh

Commodity sectors and emerging stock markets: is there any risk transmission? pp. 59-76

Fahmi Ghallabi and Ahmed Ghorbel

Stress testing of households using micro-data: evidence from a developing country pp. 77-97

Liaqat Ali, Muhammad Kamran Naqi Khan and Habib Ahmad

When does board share ownership matter? Evidence from across firm life cycle in Sub-Saharan Africa pp. 98-116

Ebenezer Agyemang Badu

The impact of behavioural biases on the behaviours of informed and uninformed individual stock investors: case of the Egyptian Stock Exchange pp. 117-141

Laila Gamal and Hayam Wahba