Afro-Asian Journal of Finance and Accounting

2008 - 2025

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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

Volume 12, issue 6, 2022

Determinants of gold futures trading volume: a study of Thailand futures exchange pp. 679-690

Woradee Jongadsayakul

Cointegration of 'MIBOR' with rupee-dollar and rupee-yen exchange rates: estimating volatility spill-overs and asymmetry pp. 691-711

Upendra Nath Shukla, Neelam Tandon, Deepak Tandon and Hemendra Gupta

Financial reporting quality of private and public banks in India pp. 712-729

Vijyapu Prasanna Kumar and Sujata Kar

The role of assets components in firm valuation pp. 730-760

Gee Jung Kwon

The effect of corporate governance, dividend policy and informativeness of risk disclosure on the firm value: Egyptian evidence pp. 761-789

Tariq Ismail and Mohamed Samy El-Deeb

The effect of audit committee on audit opinion through earnings management as mediation variable pp. 790-803

Juniarti, Fany and Devie

Volume 12, issue 5, 2022

Directors' interests, family control and firm performance: evidence from Hong Kong listed firms pp. 551-573

Ben K.F. Wong, Raymond Wong, Annie Ko and Raymond Kwong

The effect of financial repression policy on bank liquidity risk (evidence from Central Bank of Iran) pp. 574-593

Seyed Ehsan Hosseinidoust and Armin Saatian

Earnings deviation of interim and annual accounts: pre and post-MASB 26 pp. 594-606

Saidatunur Fauzi Saidin, Mazrah Malek and Phua Lian Kee

Asset pricing models: evidence from the Indian equity market pp. 607-625

Kapil Choudhary, Parveen Kumar and Sakshi Mehta

Audit review and audit outcome of tax auditors in Thailand: moderating effects of professional skepticism and audit experience pp. 626-647

Kornchai Phornlaphatrachakorn and Khajit Na Kalasindhu

Impact of cross-border mergers and acquisitions on short-term gain to shareholders of target firms in India – effect of the mode of payment and industry relatedness pp. 648-677

Manoj Panda and Mayank Joshipura

Volume 12, issue 4, 2022

Trade credit forecasting: empirical analysis using a ratio targeting approach pp. 413-426

Shame Mugova and Nicola Cucari

Ownership concentration and firm valuation in a typical frontier market pp. 427-454

Nam Hoai Tran and Chi Dat Le

Stock market efficiency: the Pakistan Stock Exchange merger pp. 455-478

Asad Ali and Saqib Sharif

Investigation of stock return volatility using Shannon entropy - evidence from ASEAN stock markets pp. 479-490

Xuan Vinh Vo and Thi Tuan Anh Tran

The equity market returns and volatility spillover from the US and Japanese markets to Asian frontier markets pp. 491-508

Thi Ngan Nguyen, Thi Kieu Hoa Phan and Nirav Parikh

Does accounting quality predict corporate cash holdings? pp. 509-525

Rajesh Pathak, Ranajee Ranajee and Ranjan Das Gupta

Bank growth, competition, and small business financing in Nigeria pp. 526-550

Cosmas Ikechukwu Asogwa, Nonye Azih, Godwin Keres Okoro Okereke, Hyginus Osita Omeje, Christiana Ukamaka Nwachukwu, Joseph Ndozianyichukwu Chukwuma, Honesta Chidiebere Anorue, Favour Amarachi Moghalu, Godwin Emeka Eze and Anthonia Uju Uzuagu

Volume 12, issue 3, 2022

Martingale effect of conventional vs. Islamic stock indices: evidence from the UAE pp. 279-290

Hazem Marashdeh and Sania Ashraf

Bank capital and liquidity creation: evidence from Islamic and conventional MENA banks pp. 291-311

Ahmad Sahyouni and Man Wang

Corporate governance, transparency and performance: empirical evidence from UAE pp. 312-344

Mostafa Kamal Hassan, Cristina Florio and Bassam Abu Abbas

Herding behaviours and trading volume: evidence from Amman Stock Exchange pp. 345-365

Buthiena Kharabsheh and Mohammad Al-Gharaibeh

Owner risk and firm valuation: evidence from Korean business group pp. 366-377

Haksoon Kim

The value relevance of research and development expenditures: a comparative analysis of Korean, Japanese, Chinese, and US manufacturers pp. 378-398

Gee Jung Kwon

The long-term performance of post-merger and acquisition: evidence from Indonesia's stock market pp. 399-412

Josua Tarigan, Jacqueline Evania, Devie Devie and Saarce Elsye Hatane

Volume 12, issue 2, 2022

The mitigation of agency problem by using corporate governance in emerging markets: evidence from Vietnam pp. 143-164

Duy Thanh Nguyen and Thanh Hai Huyen Truong

The moderating effect of audit quality on the relationship between information asymmetry and earnings management: evidence from Jordan pp. 165-177

Mohammed Hassan Makhlouf, Mohammed Zakaria Soda, Yazan Oroud and Abdulhadi H. Ramadan

Determinants of corporate governance disclosures of Islamic banks in Sudan: implications for Shariah governance pp. 178-201

Saed Ahmed Sulub, Zalailah Salleh and Hafiza Aishah Hashim

Performance of conventional banks vs. Islamic banks: evidence from Indonesia pp. 202-215

Nevi Danila, Yousef Shahwan and Adeastri Aulia

Trade credit in an emerging market: evidence from Kuwaiti firms pp. 216-231

Yomna Abdulla

Causal relation and dynamic volatility spillover between commodity market and stock market: empirical evidence from India pp. 232-253

Ruchika Kaura, Nawal Kishor and Namita Rajput

Are banks profitable and efficient? A case of Pakistan pp. 254-277

Muhammad Ali and Chin-Hong Puah

Volume 12, issue 1, 2022

Modelling the recovery of Indian banks under prompt corrective action framework: TOPSIS methodology pp. 1-27

K.C. Arora and L. Ramani

How price informativeness affects the sensitivity of investment-to-stock price in Vietnamese listed firms pp. 28-61

Quynh Trang Phan and Poomthan Rangkakulnuwat

Market anomalies and investor behaviour pp. 62-81

Aditya Sharma, Arya Kumar and Arun Kumar Vaish

Impact of audit committee attributes on financial reporting quality and timeliness: an empirical study pp. 82-104

Ben Kwame Agyei-Mensah

The effect of cash flow information asymmetry criteria on conservatism in Iran pp. 105-128

Mahdi Salehi and Horta Azimi

Home bias and return chasing by foreign portfolio investors: evidence from selected Sub-Saharan African markets pp. 129-142

Rihanat I. Abdulkadir