Afro-Asian Journal of Finance and Accounting

2008 - 2026

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Volume 14, issue 6, 2024

Dynamic effects of foreign remittance volatility in low-income SADC countries pp. 757-775

Kuziva Mamvura, Mabutho Sibanda and Rajendra Rajaram

Concentrated ownership and corporate social responsibility disclosure: the role of moderation of political connection pp. 776-791

Miranda Dewina Hutapea, Yeterina Widi Nugrahanti, Jean Stevany Matitaputty and Supatmi Supatmi

Working capital investment and firm performance: analysis of financial constraint as moderating role pp. 792-821

Jamiu Adeniyi Akindele, Asri Marsidi, Shaharudin Jakpar, Akeem Adekunle Adeyemi and Lateef Yunusa

Poverty reduction and donor funds: comparative appraisal of MFIs pp. 822-836

Kishor Chandra Meher and Henok Yeshaw Getaneh

A causal analysis of fear index and stock indices: evidence from India pp. 837-853

Ankit Sharma and Vivek Sharma

Risk profiling of Indian commercial banks - a clustering approach pp. 854-872

Shailja Vashisht and Mahesh Sarva

Price clustering and the panic trading hypothesis: evidence from an African coup d'état pp. 873-884

Júlio Lobão and Ricardo Correia

Volume 14, issue 5, 2024

Exploring the relationship between explicit deposit insurance, Islamic banks, and financial stability: a comparative analysis pp. 605-625

Houssem Ben-Ammar

The role of AC and corporate attributes on KAMs reporting: Malaysian evidence pp. 626-644

Ummi Junaidda Hashim and Norsiah Ahmad

Efficiency performance and the insolvency risk for Takaful insurance firms: evidence from the Gulf Cooperation Council countries pp. 645-667

Ahmad Abu-Alkheil, Ghadeer M. Khartabiel, Walayet A. Khan and Bhavik Parikh

The moderating role of diversity of products between the nexus of market concentration toward financial performance: a study in an emerging market pp. 668-683

Mohannad Almajali and W. Muhammad Zainuddin Wan Abdullah

CEO compensation, firm performance, board structure and financial constraints: evidence from an emerging economy pp. 684-707

Pankaj Chaudhary

Impact of board characteristics and capital structure on firm value: evidence from the Indian corporate sector pp. 708-734

Mahesh Chand Garg and Khushboo Tanwer

Dividend announcements, share returns and trading volumes on the Johannesburg Stock Exchange pp. 735-756

Andile Nyandeni, Alastair Marais and Kerry McCullough

Volume 14, issue 4, 2024

An empirical analysis of the relationship between capital adequacy and performance optimisation through a comparative standpoint among banking sectors in India pp. 451-473

Shakeeb Mohammad Mir, Mariya Mushtaq Malik and Farooq Ahmad Shah

Composite indicator of systemic integration for Southern African development community pp. 474-495

Girash Gungaram and Sunil K. Bundoo

Link between diversification strategies and earnings management: an empirical investigation of manufacturing firms pp. 496-514

Ranjitha Ajay

The impact of Russia-Ukraine invasion on market reaction across various industries: an event study on the ASEAN market pp. 515-529

Dadang Lesmana and Rizky Yudaruddin

Human resource disclosure practices: a comparative analysis of public and private sector manufacturing companies of Indian corporate sector pp. 530-562

Kirti Aggarwal

Valuation effect of the extent and quality of corporate sustainability disclosure across sectors in Nigeria pp. 563-580

Nwakanma Godwin Nwaigwe

The efficiency and the stability of efficiency rankings of Vietnamese commercial banks through mergers and acquisitions from 2008 to 2018 pp. 581-604

Phung Mai Lan, Nguyen Khac Minh, Pham Van Khanh and Nguyen Thien Luan

Volume 14, issue 3, 2024

Impact of efficiency and ownership concentration in Indian banks on their NPAs: a panel data analysis pp. 317-338

Jagjeevan Kanoujiya and Shailesh Rastogi

The nexus between liquidity and lottery-like features: evidence from Tehran stock exchange pp. 339-349

Alireza Orangian and Mahdi Saeidi Kousha

The downside deviation quadratic programming for stock portfolio optimisation: an empirical study of shariah and conventional indices in Indonesia pp. 350-371

Noor Saif Muhammad Mussafi, Zuhaimy Ismail and Nur Arina Bazilah Aziz

Firm attributes and discretionary disclosures of financial institutions in Nigeria pp. 372-392

Tunji T. Siyanbola, Appolos N. Nwaobia, Wasiu A. Sanyaolu, Festus F. Adegbie and Lateef Yunusa

Firm size effect and the price and volume reaction to corporate news: evidence from India pp. 393-411

Nayanjyoti Bhattacharjee and Anupam De

Structural change, information asymmetry and volatility in Indian stock market: evidence from pre-and-post-COVID-19 outbreak pp. 412-431

T. Mohanasundaram, M. Rizwana, S. Sathyanarayana and Padmalini Singh

Shareholder identity and real earnings management: empirical evidence from Vietnam pp. 432-450

Hien Thu Bui and Huong Hoang Nguyen Le

Volume 14, issue 2, 2024

Impact of country-level governance on entrepreneurial performance: a cross-country analysis pp. 143-169

Najib H.S. Farhan, Faozi A. Almaqtari, Waleed M. Al-Ahdal and Mohd Mohd Yasir Arafat

Credit risk and bank performance: a Sub-Saharan African perspective pp. 170-191

Adamu Yahaya, Fauziah Mahat and Aliyu Mamman

Islamic religiosity and corporate capital structure: evidence from Malaysia pp. 192-228

Yee Peng Chow

Deposits and financial sustainability of deposit-taking microfinance institutions: evidence from low income Sub-Saharan Africa pp. 229-245

Zibusiso Moyo, Sophia Mukorera and Phocenah Nyatanga

Systemic risk, contagion and risk factors in the Tunisian banking system context: measures and determinants pp. 246-280

Mohamed Amin Chakroun and Mohamed Gallali

The nexus between free cash flow, audit committee characteristics, and earnings management practices pp. 281-296

Dea'a Al-Deen Omar Al-Sraheen, Nofan Hamed Al-Olimat and Mohammad Naser Hamdan

Reported risk categories in the prospectus and IPO valuation in Indian stock market: an empirical investigation pp. 297-316

Krishan Lal Grover, Pritpal Singh Bhullar and Seshadev Sahoo

Volume 14, issue 1, 2024

Informational content of cash dividends and retained earnings: evidence from South Africa pp. 1-21

Atanas Sixpence, Olufemi Patrick Adeyeye and Rajendra Rajaram

Explanatory power of realised moments pp. 22-42

Seema Rehman, Saqib Sharif and Wali Ullah

Financial frictions and stabilisation policies pp. 43-82

Saira Tufail and Ather Ahmed

The relationship between implied volatility and equity returns in South Africa pp. 83-99

Faeezah Peerbhai, Damien Kunjal, Delane D. Naidu, Camiel Singh and Fabian Moodley

The effect of corporate social responsibility disclosure on financial performance: evidence from Palestinian banks and insurance public listed companies pp. 100-114

Hanna'a Shehada, Mohammed Alashi, Hisham Madi and Maher Durgham

Developing of an asset/liability allocation model for banks pp. 115-141

Mohsen Mohammadloo, Nasser Motahari Farimani, Mehdi Feizi and Mohammadali Pirayesh

Volume 13, issue 6, 2023

Predictive ability of operating cash flow and earnings on future cash flow of NSE-listed firms pp. 693-713

Mwila J. Mulenga and Meena Bhatia

Use of information sources, annual reports and other corporate announcements: the case of large and small investors of India pp. 714-734

Meena Bhatia

Auditor choice, audit partner busyness, and sustainability reporting quality pp. 735-758

Moses Elaigwu, Ayoib Che-Ahmad and Salau Olarinoye Abdulmalik

Factors affecting CEO compensation: an empirical investigation from emerging markets pp. 759-779

Gehan A. Mousa

Internecine interrelations among liquidity risk, market risk and credit risk in Indian banking system pp. 780-797

Satya Krishna Sharma Raavinuthala, Girish Jain and Pratap Chandra Biswal

Cross-border merger impact on wealth of acquirers: evidence from emerging nation pp. 798-818

Sweta Agarwal and Anubhav Jain

Forecasting volatility of Saudi stock market (TASI) and sectoral indices pp. 819-842

Sunitha Kumaran

Volume 13, issue 5, 2023

Extending theory of planned behaviour for predicting investment intention of millennials by including risk-taking propensity pp. 551-573

Shikha Bhatia and Nidhi Singh

The long-run performance of initial public offerings: evidence from a transition economy pp. 574-591

Nguyen Van Tan and Ninh Thi Trang

Investigating accrual and real earnings management of financially troubled Indian firms pp. 592-611

Sweta Tiwari and Chanchal Chatterjee

Branch banking variability and rural banks' performance: a GMM approach pp. 612-628

Haruna Maama and Emmanuel Okofo-Dartey

Modelling the real exchange rate misalignment in the presence of outliers for developing countries pp. 629-650

Ridha Ettbib and Mansour Eddaly

Volatility dynamics of Tunisian stock market before and during COVID-19 outbreak and diversification benefits of Bitcoin pp. 651-672

Marwa Ben Salem, Mohamed Fakhfekh and Ahmed Jeribi

Do data mining techniques assist auditors in predicting high-risk accounts in MENA Region countries? pp. 673-692

Wafaa Salah Mohamed, Lamiaa Fattouh Ibrahim and Moid Uddin Ahmad

Volume 13, issue 4, 2023

Impact of cash conversion cycle on financial performance: an empirical study of listed companies in Botswana pp. 415-433

C.R. Sathyamoorthi, Christian John Mbekomize and Lame Bakwenabatsile

The relationship between tax revenue and economic growth: an empirical study in Vietnam pp. 434-451

My-Linh Thi Nguyen, Nga Phan Thi Hang, Toan Ngoc Bui, Hoai Thu Ho and Tung Duy Thai

Seasonality in Gulf Cooperation Council stock markets pp. 452-466

Turki Alshammari

Mean reversals and stock market overreactions: further evidence from India pp. 467-477

T.G. Saji

Evaluating the sources of productivity of insurance firms in Arab gulf countries and Jordan: Malmquist productivity index pp. 478-501

Abderazak Bakhouche, Eman Zabalawi and Mohamed Lotfi Boulkeroua

Sentiment and stock returns: aggregate and cross-sectional analysis from Pakistan pp. 502-527

Sana Tauseef and Hira Suman

Earnings management and ownership type in microfinance institutions: an international evidence pp. 528-549

Naima Lassoued

Volume 13, issue 3, 2023

Loan loss provision practices during economic crises: evidence from banks listed on the Damascus Securities Exchange pp. 277-304

Layla A. Ashoor, Linda Ismaiel and Zeina Al-Ahmad

Market reaction to the annual cash dividend changes in Pakistan pp. 305-319

Sana Tauseef

Impact of institutional quality on firms' debt maturity in developing nations pp. 320-339

Bolaji Tunde Matemilola, A.N. Bany-Ariffin and Gbemisola Adeoye

How COVID-19 pandemic and oil prices drive the Saudi sectors over investment horizons: a wavelet sector-based view pp. 340-368

Chaker Aloui, Arshian Sharif and Noshaba Aziz

Adherence level to materiality in stand-alone GRI sustainability reporting in Arab nations: does listing status matter? pp. 369-398

Krayyem Al-Hajaya

Drivers of shareholder value: evidence from an emerging market pp. 399-414

Samuel Buertey

Volume 13, issue 2, 2023

Investment approach, predictability and mediating effect of the market profitability index on investor sentiment on the West African Regional Stock Exchange pp. 147-173

Pourakin Djarius Dieudonné Bama

Do earnings quality models affect different excess cash holdings models? pp. 174-191

Mohammed M. Yassin and Saja A. Al-Kasasbeh

Social performance reporting in the Indian banking sector - exploring linkage with financial performance pp. 192-209

Parul Munjal, P. Malarvizhi and Deergha Sharma

Extreme value volatility estimators and realised volatility of stock prices in Amman Stock Exchange pp. 210-224

Dima Waleed Hanna Alrabadi and Duha Ali Al-Barakat

The mediating effect of financial reporting quality on corporate governance effectiveness and cost of debt pp. 225-252

Muneer Rajab Amrah, Hafiza Aishah Hashim and Lutfi Hassen Ali Al-Ttaffi

Influencing factors for internal audit effectiveness in the Indian context pp. 253-276

Prem Lal Joshi and Govindan Marthandan

Volume 13, issue 1, 2023

Did the public company oversight board's restrictions on auditor-provided tax services reduce companies' tax avoidance? pp. 1-21

Mahmoud Ahmed

Banking sector intermediation and economic growth: new evidence from CEMAC countries pp. 22-40

Pierre Axel Louembé, Man Wang and Dilesha Nawadali Rathnayake

The effect of credit rating announcements on stock returns of banks in India pp. 41-53

Silky Vigg Kushwah and C.A. Manav Vigg

Women participation in corporate boards: quantile regression approach pp. 54-67

Akshita Arora and Tarun Kumar Soni

Rational speculative bubbles in the stock market - the case of Amman Stock Exchange pp. 68-84

Usama Adnan Fendi, Bassam Mohammad Maali and Muhannad Ahamd Atmeh

Default prediction for audited and unaudited private firms under economic and financial stress: evidence from Zimbabwe pp. 85-124

Frank Ranganai Matenda, Mabutho Sibanda, Eriyoti Chikodza and Victor Gumbo

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar pp. 125-145

Ghassan H. Mardini, Amneh Alkurdi and Ahmed Hassan Ahmed