Afro-Asian Journal of Finance and Accounting

2008 - 2026

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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

Volume 11, issue 5, 2021

Fiscal budget deficit and the emerging capital markets in West African countries pp. 647-671

Samson Edo and Henry Okodua

Dividend policy and stock price: evidence from Vietnam pp. 672-690

Dinh Ngoc and Nguyen Chi Cuong

How debt maturity reacts to the interactions of internal corporate governance mechanisms pp. 691-717

Hanan Alhussayen, Ridha Shabou and Imed Medhioub

Adjusting the consumption-based capital asset pricing model by the estimate bid-ask spreads based on daily highest and lowest prices in Iran pp. 718-739

Sedighe Alizadeh, Mohammad Nabi Shahiki Tash and Reza Roshan

Idiosyncratic volatility and average stock returns: evidence from Sri Lanka pp. 740-754

H.A.P.K. Perera and Tharindu Chamara Ediriwickrama

Loan loss provisions, earnings management, capital management, and signalling: the case of Vietnamese banks pp. 755-771

Tu D.Q. Le, Liem T. Nguyen and Son H. Tran

Indian government bonds sensitivity to macroeconomic and non-macroeconomic factors: a quantile regression approach pp. 772-786

Muhammadriyaj Faniband

Volume 11, issue 4, 2021

Does earnings management impact firm performance? Empirical evidence from India pp. 471-489

Sunil Kumar, Nikhil Kaushik and Ashutosh Verma

International financial reporting standards adoption and accounting quality: evidence from Ghanaian listed firms pp. 490-517

Benjamin Yeboah and Cláudio Pais

Financial restructuring of firms under weak bankruptcy laws - an Indian experience pp. 518-536

Smita Mazumdar and Anupam Rastogi

Asymmetric nonlinear analyses of banking sector behaviour, markets and interest rate risks in Africa's frontier economy pp. 537-560

Augustine C. Arize, Ebere Ume Kalu, John Malindretos and Asli Ogunc

Do demand curves for stocks slope down? - new evidence from a unique event in India pp. 561-582

Srikanth Parthasarathy

Determinants of intellectual capital performance in banks: empirical insights from an emerging market pp. 583-606

King Carl Tornam Duho and Joseph Mensah Onumah

An analysis of pricing efficiency of exchange traded funds in India using ARDL bounds test approach pp. 607-633

Buvanesh Chandrasekaran and Rajesh H. Acharya

Does fund managers' timing ability depend on market conditions? Evidence from Turkish variable funds pp. 634-646

Hale Yalcin and Sema Dube

Volume 11, issue 3, 2021

Corporate governance and economic growth in Sub-Saharan Africa pp. 309-336

Alexander Maune

Impact of corporate governance on dividend policy in India pp. 337-352

Pankaj Chaudhary and Narain Chandra

The influence of foreign currency earnings and foreign capital on earnings management pp. 353-375

Kameshwar Rao V.S. Modekurti and K. Lubza Nihar

Macro determinants of stock market volatility: evidence from Middle East region pp. 376-391

Mahmoud Touny, Mostafa Ahmed Radwan and Mahmoud M. Hussein Alayis

On the impact of sentiment on stock returns: the case of Dhaka Stock Exchange pp. 392-422

Shah Saeed Hassan Chowdhury, Rashida Sharmin and Arifur Rahman

Corporate board monitoring, political connection and real earnings management practice in Nigeria pp. 423-446

Armaya'u Alhaji Sani, Rohaida Abdul Latif and Redhwan Al-Dhamari

Enhancing internal auditors' risk assessment through governance and cognition: an Egyptian perspective pp. 447-469

Sara Hussein Sabry and Ismail Ibrahim Gomaa

Volume 11, issue 2, 2021

Audit committee and financial reporting quality: the mediating effect of audit price in Nigeria pp. 167-197

Hussaini Bala, Noor Afza Amran and Hasnah Shaari

The effect of financial leverage on banks' performance: empirical evidence from a frontier market - the Amman Stock Exchange pp. 198-221

Ahmad Abu-Alkheil, Mohammad Alomari and Balkis Set-Abouha

Managerial entrenchment hypothesis and dividend payout policy pp. 222-236

Raheel Gohar and Ayesha Rashid

Factors influencing the application of fair value of Vietnamese enterprises: an extension study of the theory of planned behaviour pp. 237-265

Nguyen Ngoc Lan, Vu Thi Kim Anh and Nguyen Thi Thanh Phuong

The effect of tax and economic freedom on capital investment and foreign direct investment: empirical evidence from a panel of countries around the world pp. 266-289

Rana Albahsh

Impact of crude oil price shocks on industrial output, inflation and exchange rate: evidence from five emerging Asian economies pp. 290-308

Shekhar Mishra, Naliniprava Tripathy and Sathya Swaroop Debasish

Volume 11, issue 1, 2021

What explains the investment decision-making behaviour? The role of financial literacy and financial risk tolerance pp. 1-19

Zaheer Ahmed, Umara Noreen, Suresh A.L. Ramakrishnan and Dewi Fariha Binti Abdullah

Infrastructure-FDI nexus in Nigeria: insights from nonlinear threshold regression model pp. 20-34

Md. Mahmudul Haque, Mohammad Ashraful Chowdhury, Mohammad Hassan Shakil and Mansur Masih

Certification role of transparency and anchor investors in Indian IPOs pp. 35-63

Sweta Agarwal

On the robustness of the Fama-French three-factor and the Carhart four-factor models on the Amman Stock Exchange pp. 64-80

Mohammad Q.M. Momani

The nexus between reducing audit report lags and divining integrated financial report governance disclosures: should ASE directives be more conspicuous? pp. 81-103

Madher E. Hamdallah, Anan F. Srouji and Suzan R. Abed

Risk governance and firm value: exploring the hierarchical regression method pp. 104-130

Olayinka Erin and Foluso Aribaba

Active trading strategies based on momentum and term structure signals in commodity futures market: evidence from India pp. 131-150

Ritika Jaiswal

Tax incentives and industrial productivity: evidence from Nigeria pp. 151-165

Folarin Alayande