Afro-Asian Journal of Finance and Accounting

2008 - 2025

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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

Volume 10, issue 4, 2020

The effect of audit committee characteristics on earnings management: the case of Indonesia pp. 447-463

Doddy Setiawan, Lian Kee Phua, Hong Kok Chee and Irwan Trinugroho

Relationship between debt maturity and IPO: the case of Indonesian firms pp. 464-479

Sarah Aulia Andriana and Yunieta Anny Nainggolan

Investigation on leveraging effect of women directors on board to R%D investment and firms' financial performance in the context of developing countries: evidence from Indonesia pp. 480-493

Sita Deliyana Firmialy and Akbar Adhiutama

Should Indonesia adopt a basket currency regime? pp. 494-513

Ahmad Prasetyo, Camelia Magdalena, Brian Charvia and Mandra Lazuardi Kitri

Macroprudential policy and financing behaviour in emerging markets: bank-level evidence from Indonesian dual banking pp. 514-536

Muhamed Zulkhibri and Muhammad Rizky Prima Sakti

Day of the week effect anomaly in Dhaka Stock Exchange post crisis period: evidence from Bangladesh capital market pp. 537-553

Md Arafat Hossain and Vahid Biglari

Analysing the stability of bankruptcy prediction models pp. 554-568

Rohani Md-Rus, Kamarun Nisham Taufil Mohd and Rohaida Abdul Latif

The effect of dividend payouts on future earnings pp. 569-583

Gizelle D. Willows, Lawrence W.K. Ho and Darron West

Operating performance and earnings management in Egypt pp. 584-605

Wael Mostafa

Volume 10, issue 3, 2020

Value relevance of reported financials of NSE listed companies pp. 295-319

Mwila J. Mulenga and Meena Bhatia

The impacts of public investment on return and economic growth by economic industry in Vietnam pp. 320-340

Nguyen Thi Canh and Nguyen Thi Thuy Lien

Board attributes and voluntary disclosure in an emerging economy: evidence from Nigeria pp. 341-363

Robert W. Odewale

The stability of money demand in India in the post reform period: an empirical analysis pp. 364-379

Mohammad Asif and Rana Afreen

Factors that drive dividend payout decisions: an investigation in the context of Bangladesh pp. 380-408

Afrin Rifat, Anika Bushra and Nabila Nisha

Volatility interdependency: a quantile regression analysis in Asian stock markets pp. 409-429

Neha Seth and Laxmidhar Panda

Capital structure and profitability in a tax-free country: evidence from the UAE pp. 430-444

Imen Tebourbi, Irene Wei Kiong Ting, Qian Long Kweh and Harith Ali Hamood Al Huseini

Volume 10, issue 2, 2020

An approach to corporate capital structure of Southeast Asian countries pp. 131-150

Tri M. Hoang and Thi Hong An Thai

New evidence for the determinants of foreign investment in an Asian market pp. 151-167

Ben Le

Corporate governance and investment cash-flow sensitivity: evidence from Tunisia pp. 168-183

Dorra Ellouze and Wafa Cherif

Debt maturity and the development of financial markets in Vietnamese listed firms pp. 184-206

Thuy An Chung and Quynh Trang Phan

An empirical examination of correlation dynamics between commodity and equity derivative indices: evidence from India using DCC-GARCH models pp. 207-234

Perumandla Swamy and Kurisetti Padma

The impact of financial flexibility on debt maturity structure for Australian and Malaysian firms pp. 235-261

Huey Chyi Ng and Fan Fah Cheng

Analysing the effect of trading characteristics on liquidity measures – a combined approach to liquidity: evidences from Tehran Stock Exchange pp. 262-277

Saeed Fathi, Somaye Jalali, Alireza Ajam and Omid Mirmohammad Sadeghi

Decomposition of the dividend forecast model: firm characteristics or market discrimination? Evidence from the Korean market pp. 278-294

Injoong Kim

Volume 10, issue 1, 2020

Audit committee characteristics and earnings conservatism in banking sector: empirical study from GCC pp. 1-23

Allam Mohammed Mousa Hamdan

Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar pp. 24-47

Emad Awadallah

Financial constraints, corporate debt maturity and firm performance: the case of firms in Southeast Asian countries pp. 48-59

Liem Nguyen and Canh Nguyen

The determinant of capital adequacy ratio: empirical evidence from Vietnamese banks (a panel data analysis) pp. 60-70

Pham Thi Xuan Thoa, Nguyen Ngoc Anh and Nguyen Khac Minh

The herding behaviour on Pakistan stock exchange – using firm-level data pp. 71-84

Fasiha Kiran, Naimat U. Khan and Attaullah Shah

Empirical tests of the Fama-French five-factor model in Indonesia and Singapore pp. 85-111

Irwan Adi Ekaputra and Bambang Sutrisno

Impact of monetary policy announcements on bank index in India pp. 112-130

Sushma Priyadarsini Yalla, Karuna Jain and Som Sekhar Bhattacharyya