International Journal of Economics and Accounting

2010 - 2023

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Volume 12, issue 1, 2023

Moderating effect of innovation on the relationship between governance and performance pp. 1-16

Ammar Sammout, Zouhayer Mighri and Sana Ben Ghodbane

Exchange rate pass-through in the USA and Canada pp. 17-32

Eiman Aiyash and Ahmed S. Abou-Zaid

Bank ownership and asset quality in Indian banking: is there a link? pp. 33-42

Abhinav Goel and Archana Singh

Does ownership structure motivate listed companies to increase HR disclosure? Evidence from India pp. 43-60

Kirti Aggarwal

Ownership structure and voluntary disclosure quality: empirical evidence from a frontier market pp. 61-76

Dhouha Jradi, Fethi Belhaj and Manel Hadriche

Policy uncertainty and cash holdings of construction firms in India: a dynamic panel regression approach pp. 77-97

Rajni Kant Rajhans and Harish Singla

Volume 11, issue 3, 2022

Assurance of financial audit reporting and sustainability reporting pp. 213-232

Melinda Timea Fülöp and Gabriel Raita

Factors influencing foreign direct investments: Indian evidence pp. 233-243

Neha Shrivastava, Peeyush Bangur and Deepak Shrivastava

Corporate characteristics and HR disclosure: a missing link in Indian corporate sector pp. 244-270

Kirti Aggarwal

A study into determinants of underpricing of initial public offerings in India during 2015-2020 pp. 271-292

Prasenjit Roy and Arindam Gupta

Impact of capital regulation on financial stability: a North-European study pp. 293-305

Ahanaf Shahriar, Muhammad Nazmul Hoque, Peter Wanke and Md. Abul Kalam Azad

Volume 11, issue 2, 2022

Working capital management and shareholders' value creation in the emerging Asian market: the evidence from Indian manufacturing sector pp. 115-134

Sangeeta Mittal and Sonali Garg

The use of multidimensional information in credit decisions: a study from the inside of a successful bank pp. 135-154

Gunnar Wahlström

Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability pp. 155-163

Aida Sy, Christos Konstantinidis, Anneta Polychroniadoy and Evanthia Rizopoulou

The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits pp. 164-181

Luiz Henrique De Lacerda Sanglard, Ana Lucia Fontes De Souza Vasconcelos and Liliane Cristina Segura

Behavioural finance: understanding impact of human behaviour towards financial decision making pp. 182-198

Rajashree K. Gethe, Ankit Bajaj and Mahesh S. Hulage

TARCH model-based dynamic hedging strategy of ADR portfolios pp. 199-211

Haochen Guo and Zdeněk Zmeškal

Volume 11, issue 1, 2022

Does the power of negotiation influence audit fees? Evidence from the Chinese context pp. 1-19

Jingyan Wang, Helmi Hamammi and A.A. Ousama

Impact of sectoral bank credit on economic growth in India - an empirical analysis pp. 20-41

Mehak Gupta and Sonali Aggarwal

Association between corporate social responsibility and goodwill impairment: evidence from the European Union pp. 42-72

Alexander Nevrela

IFRS adoption and economic growth in developing economies pp. 73-98

Godfred Matthew Yaw Owusu, Susela Devi K. Suppiah, Nur Ashikin Mohd Saat and Siong Hook Law

Effect of Sensex on direct tax collection: an empirical study from India pp. 99-114

Sushanta Kumar Mahapatra and Pitresh Kaushik

Volume 10, issue 4, 2021

Fiscal evasion in Romania: a theoretical and practical approach pp. 379-393

Gabriel Raita and Marius-Ioan MihuÈ›

Dynamic relationship between Indian stock index and commodity derivatives: with special reference to metals pp. 394-409

Debasis Mohanty, Jakki Samir Khan, Subhasish Das and Shakti Ranjan Mohapatra

Human capital reporting in Romania: practical considerations pp. 410-420

Nicoleta Maria Ienciu

Earnings and balance-sheet properties and the interplay of tax incentives and tax enforcement pp. 421-449

Thomas R. Loy

Evaluating the efficiency of university departments: an application of data envelopment analysis pp. 450-466

Mandeep Kaur and G.S. Bhalla

Can Bhutan hydropower model be replicated in India's north-eastern region? An assessment pp. 467-491

Komol Singha, Pradyut Guha and Elangbam Haridev Singh

Volume 10, issue 3, 2021

The level of non-financial reporting within Romanian listed companies pp. 265-277

Marius Ioan MihuÈ›

Potential market redistribution following a big four accounting firm failure pp. 278-298

Elizabeth A. Donovan, Charles Graves, Amanda M. Grossman and Dan Harris

A historical perspective of accounting in the public sector in Romania pp. 299-309

Crisan Andrei-Razvan, Campan Nicolae and Campan Marius

Estimating volatility using GARCH models on the Romanian stock market pp. 310-320

Dragoş Păun, Ioan-Alin Nistor and Eva Dezsi

The association between accounting information and share prices in developing countries: does corruption matter? pp. 321-339

Michael Deterding and Marius Gros

Application of travel cost method to estimate tourism recreational value of Assam State Zoo cum Botanical Garden, Guwahati, Assam, India pp. 340-351

Ajay Kumar, Kamal Deka and Dinesh Kumar Meena

An examination of the fair tax proposal in the USA and millennials' perspectives pp. 352-377

Sydney Hoffman, Anita Reed, Ramon P. Rodriguez Jr., L. Murphy Smith and Wayne Tervo

Volume 10, issue 2, 2021

Do managers mimic rivals' forecast revisions? Evidence from Japan pp. 116-143

Akihiro Yamada

Predisposed opportunities: incentives for earnings forecasts revision by management under the Japanese 'Timely Disclosure Rules' pp. 144-180

Motohiro Tazawa and Tatsuhiko Tashiro

Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan pp. 181-203

Takehide Ishiguro and Akihiro Yamada

Relationships among earnings quality, bank monitoring, and cost of bank loans: evidence from Japan pp. 204-230

Yusuke Takasu

Long-term comparability of accounting information in Japan pp. 231-247

Yo Isokawa

The application of deep learning to predict corporate growth pp. 248-263

Sumitaka Ushio and Nobuhisa Yamamoto

Volume 10, issue 1, 2021

Does accounting quality impact the cost of capital? An empirical study on the German capital market pp. 1-26

Martin Knipp and Jochen Zimmermann

Analogue valuation of micro companies belonging to the retail sector in Mexico using key financial indicators pp. 27-56

Edgar Mauricio Flores Sánchez, Axel Rodríguez Batres, Javier Antonio Flores Delgado and Joaquin Bernardo Varela Espidio

Corporate social responsibility as an element of good corporate governance - a chronology of its historical and contemporary development pp. 57-87

Carolin Althoff

Nippon economic thinking during the Meiji restoration pp. 88-96

Marius-Ioan MihuÈ›

Assessing internal audit function and public sector performance in Nigeria pp. 97-111

Ayobami Oladejo and Chijioke Nwachukwu

Volume 9, issue 4, 2020

Audit professional scepticism and the classics: does pyrrhonism serve the practitioner? pp. 294-314

Karen A. Van Peursem

Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants pp. 315-335

Musbaudeen Titilope Oladejo and Lisa Jack

A structured approach to the governance of ethics using the five lines of assurance model pp. 336-352

Vida Botes, Umesh Sharma, Ronald Botes and Mandeep Singh

Challenges and lessons from conducting audit research using social media pp. 353-373

Ahmed Saadeh and Jackie Allen

Key audit matters and their implications for the audit environment pp. 374-396

Vida Botes, Mary Low and Aleena Sutton

Volume 9, issue 3, 2020

Patterns of institutional change - the case of accounting regulation in BRICS countries pp. 181-220

Julie Thies, Sebastian Andreas Tideman and Jochen Zimmermann

Harmonisation, a road to the public sector accounting modernisation? pp. 221-237

Marius-Ioan Mihut and Andrei-Razvan Crisan

Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries pp. 238-259

Sana Ben Ghodbane and Said Boubchir

Identification of factors affecting financial performance of gems and jewellery and zari industries in Howrah district, West Bengal pp. 260-272

Palash Bandyopadhyay

Tax incentives and economic growth in Nigeria: a paradox? pp. 273-288

Barine Michael Nwidobie

Volume 9, issue 2, 2020

Public utilities pp. 89-99

Tony Tinker

Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others? pp. 100-117

Firuz Shukurov

Prehistorical attempts of accounting in the Magura Cave, present day Bulgaria pp. 118-131

Rossen Petkov

How does minimum wage affect employment? Evidence from selected African countries pp. 132-154

Mawussé Okey, Madeleine Dopé Adjor and Yawo Elinam Ketor

Drivers of performance of the microfinance institutions in selected South Asian countries pp. 155-179

Chandralekha Ghosh and Ankana Das

Volume 9, issue 1, 2018

Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market pp. 1-28

Silke Rünger

Signals of ability in an agency model pp. 29-64

Jose M. Plehn-Dujowich and Vinay Ramani

The neoliberal salvation of metacapitalism pp. 65-88

George Mickhail, Anthony Tinker and Aida Sy