American Journal of Finance and Accounting

2008 - 2026

From Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 9, issue 3, 2026

Quantifying financial risk management skill: a new measure and empirical validation pp. 193-214

Post Raj Pokharel

The role of corporate governance and the involvement of the board of directors in the formulation of organisational strategy: evidence from Brazilian family businesses pp. 215-235

Alex Eckert, Ana Cristina Fachinelli, Gisele Sartori and Anelise Pioner

The impact of economic policy uncertainty on stock market liquidity: does COVID-19 sentiment matter? pp. 236-274

Abhrajit Sarkar and Anwesha Sarkar

Internal control systems on Ghanaian manufacturing firms' performance: a moderating role of internal audit effectiveness pp. 275-295

Joseph Tufuor Kwarteng, Charles Omane-Adjekum, David Kwabla Adegbedzi, Joseph Kweku Danso and Emmanuel Bosomtwe

Volume 9, issue 2, 2026

Auditor size, tenure and the dual dating of audit reports pp. 99-127

Henri Akono

Digital financial literacy and the proliferation of consumerist behaviours pp. 128-148

Fani Pramuditya, Leo Indra Wardhana, Agusta Ika Prihanti Nugraheni, Rizki Pertiwi and Putri Agustina

Unveiling the boardroom: how board diligence shapes board diversity-corporate social responsibility disclosure (CSRD) nexus in Nigeria's non-financial firms pp. 149-165

Wisdom Okere, Cosmas Ambe and Sanele Phumlani Vilakazi

Exploring risk preference: insights from systematic review and bibliometric trends pp. 166-191

Md Rahber Alam and Tariq Aziz

Volume 9, issue 1, 2026

The mediating role of accounting information systems between big data and financial performance: empirical evidence from a developing market pp. 1-34

Mustafa Faza and Nemer Badwan

Green bonds: driving sustainable investment in India pp. 35-47

Surmai Sharma, Roopali Sharma and Diksha Sinha

An integrated bibliometric and content analysis of financial natural language processing: advancements and challenges pp. 48-75

Jasleen Kaur, Amarjit Gill and Jatinderkumar R. Saini

Minimising exposure to cyber frauds in digital finance: perspectives from technology threat avoidance theory pp. 76-98

Rakhi Peswani and Priyanka Vijay

Volume 8, issue 4, 2025

The disposition effect in securities trading during the economic crisis; empirical evidence from the frontier market in Sri Lanka pp. 275-292

Dilini Gunasekara and Neelangie Nanayakkara

Share repurchasing practices of firms approaching bankruptcy pp. 293-320

Elena Precourt and Elzotbek Rustambekov

Detecting tax motivated transfer pricing pp. 321-339

Janie Whiteaker-Poe

Customer and supplier pressure on financial distress: evidence from USA pp. 340-364

Post Raj Pokharel

Volume 8, issue 3, 2025

The comparability effects of principles based standards pp. 195-216

David Cabán

Analysing the determinants of technical efficiency in major Chinese retail firms: a bootstrap data envelopment analysis (DEA) and truncated regression approach pp. 217-232

Oswin Aganda Anaba, Benjamin Azembila Asunka, Dawuda Abudu, Obed Dalad Mba and Edmund Nana Kwame Nkrumah

Fraudulent accounting: an inquiry into earnings manipulation in industrial sectors of South Asia pp. 233-249

Brishti Chakraborty

Does sustainability payoff? Exploring the influence of corporate sustainability on the financial performance of non-financial Indian companies pp. 250-273

K.P. Sabirali, S. Mahalakshmi and Jyoti Ranjan Sahoo

Volume 2, issue 3, 2011

The value relevance of discretionary loan loss disclosures for Saudi banks pp. 209-218

Haider H. Madani

Wealth effects and financial performance of cross-border mergers and acquisitions in five East Asian countries pp. 219-240

Saw-Imm Song, Dorothy Chiok Choo Kueh, Rashidah Abdul Rahman and Ei Yet Chu

An empirical investigation of the link between market share and valuation of earnings and growth opportunities pp. 241-261

Steven Swirsky and Mazhar M. Islam

The economic impact of mergers and acquisitions in Greece: lessons from a comparative analysis regarding western economies pp. 262-295

Ioannis A. Tampakoudis, Demetres N. Subeniotis and Iordanis M. Eleftheriadis

Volume 2, issue 2, 2010

An analysis of audit fee premiums of the merged audit firm in Malaysia pp. 95-118

Mohd-Mohid Rahmat, Takiah Mohd Iskandar and Mohammad Noor Hisham Osman

Are exchange-traded funds effective instruments to invest in Islamic markets? Early evidence from Dow Jones DJIM Turkey ETF pp. 119-142

Onur Gozbasi and Ekrem Erdem

Evaluating company's performance using multiple discriminant analysis: the case of Shariah compliance companies pp. 143-154

Nuradli Ridzwan Shah Mohd Dali, Hamdi Hakeim Mudasir and Suhaila Abdul Hamid

Searching for seasonal patterns in exchange traded funds' trading characteristics pp. 155-180

Gerasimos G. Rompotis

Bank efficiency, profitability and equity capital: evidence from developing countries pp. 181-195

Sok-Gee Chan and Mohd Karim

Cash-out vs. cash-in refinancings: their dynamic relationships with stock market and real estate factors pp. 196-207

Ling T. He and K. Michael Casey

Volume 2, issue 1, 2010

Corporate governance and foreign direct investment inflows: cross-sectional international evidence pp. 1-15

Omar Al Farooque and Subba Reddy Yarram

Intellectual capital and the creation of value in Latvian banking sector: panel data analysis pp. 16-32

Nellija Titova

The impact of exchange rate misalignment on portfolio inflows in Malaysia pp. 33-52

Noor Zahirah Mohd Sidek and Mohammed B. Yusoff

Evidence on the volatility of Indian and Japanese stock markets pp. 53-64

Tarika Singh, Seema Mehta and Deepali Gupta

The relation between performance-based budgeting and activity-based budgeting pp. 65-74

Hamidrez Vakilifard, Mehdi Zeynali and Rahmatollah Mohammadipour

The effects of ownership structure on asset restructuring performance pp. 75-93

Norazlan Alias, Fauzias Mat Nor and Mohd Hasimi Yaacob

Volume 1, issue 4, 2009

Constructing an alternative dollar index to gauge the movements in currency markets pp. 345-362

Musa Essayyad, Khaled Albinali, Omar Al-Titi and Mary Jane Sauceda

Procurement strategy role in the performance of public limited and private limited companies pp. 363-375

Haim Hilman Abdullah and Zainal Abidin Mohamed

How bad is bad news? Assessing the effects of environmental incidents on firm value pp. 376-392

Tommy Lundgren and Rickard Olsson

The price discovery process in credit derivative market: evidence from sovereign CDS market pp. 393-407

Nan Li

Effects of Basel II standards on small-medium size enterprises: evidence from the Istanbul Stock Exchange pp. 408-431

Mustafa Yılmaz and Ali Kucukcolak

Volume 1, issue 3, 2009

The impact of off-balance sheet items on banks' total factor productivity: empirical evidence from the Chinese banking sector pp. 213-238

Fadzlan Sufian

Multiple objectives in portfolio construction pp. 239-255

Panagiotis Xidonas, George Mavrotas, Dimitrios Askounis and John Psarras

Technical efficiency and its determinants in the Indian domestic banking industry: an application of DEA and Tobit analysis pp. 256-296

Sunil Kumar and Rachita Gulati

Demand for international reserves: evidence from East Asia pp. 297-311

Eliza Nor, M Azali and Siong Hook Law

The effect of the prolonged bull market on the market response to large and small stock distributions pp. 312-333

Dean Crawford, Diana R. Franz and Gerald J. Lobo

Effects of political crises on cointegration between ASEAN-5 stock markets and the US stock market pp. 334-343

Reza Tajaddini, Zamri Ahmad and Tajul Ariffin Masron

Volume 1, issue 2, 2008

Effect of institutional factors on stock market development in Asia pp. 103-120

Azmat Gani and Christopher Ngassam

Measurement of financial leverage in the presence of environmental liabilities relating to Superfund sites pp. 121-138

Benjamin B. Bae and Mahdy F. Elhusseiny

Valuation models and their efficacy in predicting stock prices pp. 139-151

Reza Rahgozar

An examination of technical, pure technical and scale efficiencies in GCC banking pp. 152-166

Saeed Al-Muharrami

The predictive ability of accounting operating cash flows: a moving window spectral analysis pp. 167-193

Dennis Ridley, Willie Gist, Dennis Duke and James C. Flagg

Wealth effects of Canadian financial services takeovers: consolidation, diversification and foreign evidence pp. 194-212

Alex Ng

Volume 1, issue 1, 2008

Do retail options traders know better about market volatility? pp. 1-19

Cheny Chen, Ming-Hua Liu and Hoa Nguyen

A new online method for event detection and tracking: empirical evidence from the French stock market pp. 20-51

Mohamed Saidane and Christian Lavergne

The global and regional factors in the volatility of emerging sovereign bond markets pp. 52-68

Thanh Huong Dinh and Duc Khuong Nguyen

The effect of taxes on small banks' loan loss provisions pp. 69-86

B. Anthony Billings and Buagu Musazi

The effects of local and global risk factors on the S&P 500 stock returns: an empirical investigation pp. 87-101

Mahdy F. Elhusseiny and Mazhar M. Islam