International Journal of Economics and Accounting

2010 - 2023

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Volume 3, issue 3/4, 2012

From Nubia to Egypt - and beyond: of the contribution of Dr. Cheikh Anta Diop pp. 223-226

Aida Sy and Tony Tinker

The characteristics of the probability distributions of economic value added and financial accounting ratios for listed companies in Egypt pp. 227-244

M.F. Omran

The effect of earnings-based analysis 'change over financial analysts' investment decisions in Egypt pp. 245-263

Khaled Dahawy and Tamer A. El Nashar

Disclosure practices in Egypt: what are factors beyond the low level? pp. 264-275

Tariq Ismail and Nermeen F. Shehata

Internet financial reporting, quality of information and auditor's responsibility in Egypt pp. 276-294

Hala M.G. Amin and Ehab K.A. Mohamed

The incremental usefulness of other comprehensive income items to the Egyptian investor pp. 295-321

Ahmed F. Elbayoumi and Emad A. Awadallah

Solar energy cost efficiency: a simulated case study in the Egyptian context pp. 322-343

Dina El-Bassiouny and Ehab K.A. Mohamed

Responsibility of Egyptian banks' auditors for going concern assumption in light of Egyptian Central Bank Law No. 88/2003 pp. 344-364

Mohamed Khaled Amr ELDaly

Egyptian auditing investigated: diagnoses and remedies pp. 365-385

Mohamed A. Wahdan and H. Jaap Van den Herik

Volume 3, issue 2, 2012

Floodgates and accountability: issues in an orbital theory pp. 101-114

Gabriel Donleavy

Why does the US want to adopt the IFRS? pp. 115-132

Hossein Nouri and Abdus Shahid

Management accounting as a social control for privatisation pp. 133-147

David Gowland and Max Aiken

Executive stock options: a panel data analysis of determinants in Portugal pp. 148-164

Sandra Alves and Carlos Pinho

Discriminant analysis of Nigerian banks financial condition pp. 165-195

Jonathan Njoku and Eno L. Inanga

Internal auditors' perception about their role in risk management audit in Egyptian banking sector pp. 196-220

Tariq Ismail

Volume 3, issue 1, 2012

From dragon to goose: has the Chinese dragon lost its fire? pp. 1-3

Tony Tinker and Aida Sy

The need and corporate reputation in publicly traded sports corporations: examination of Beşiktaş Sports Inc pp. 4-31

Muammer Sarıkaya;, Sinan Yılmaz; and Fatih Temizel

A research on the women accountants in Turkey pp. 32-50

Ummuhan Aslan and Zeynep Hatunoglu

Investor sentiment and market reaction: evidence on 2010 FIFA World Cup pp. 51-76

Elisabete F. Simões Vieira

Bank profitability determinants under IFRSs pp. 77-99

George Emmanuel Iatridis and Anthony Dionysus Persakis

Volume 2, issue 4, 2011

George Orwell and the twilight of unions: a new labour process research problematic? pp. 311-313

Aida Sy

Can the regulations prevent the unethical behaviours in accounting profession? A philosophical approach on the case of Turkiye pp. 314-334

Mehmet Özbirecikli and Batuhan Güvemli

Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study pp. 335-359

Zeynep Hatunoglu

Monitoring critically the state of the art in accounting for concessions pp. 360-372

Laura Martiniello

Rethinking the relationship of accounting to labour and capital pp. 373-386

Yoshiaki Jinnai

From building site warriors to Korean church: radical strategic realignment in Sydney's construction union pp. 387-416

Jenny Kwai-Sim Leung, Kieran James and Ahmad Sujan

Volume 2, issue 3, 2011

The predictive ability and value relevance of accounting measures pp. 215-241

Leif Atle Beisland

Digital standard setting: the inevitable paradigm pp. 242-254

Miklos A. Vasarhelyi and J.P. Krahel

Financial performance of telecommunications companies and their stock price movements in the Indonesian stock market pp. 255-281

Diena Aziza and Eno L. Inanga

Board performance and firm performance of Malaysian listed companies pp. 282-306

Hasnah Kamardin and Hasnah Haron

Volume 2, issue 2, 2011

Cannibalising the transcendent margin: reflections on conglomeration, LBOs, recapitalisations and other manifestations of corporate Mania pp. 117-126

Abraham J. Briloff

A survey of the perceived usefulness of financial information disclosed on the internet to shareholders in Malaysia pp. 127-144

Ramaiyer Subramanian, John B. Raja and Mohammad Talha

Executive stock options and corporate report disclosures: managerial power and outrage costs perspectives pp. 145-172

Elisha J. Kelly and Nicholas A. Mroczkowski

Longitudinal analysis of voluntary adoption of XBRL on financial reporting pp. 173-189

Jap Efendi, L. Murphy Smith and Jeffrey Wong

Impact of reform and privatisation on shareholders with special reference to power sector reform in Orissa pp. 190-210

Goutam Kumar Kundu and Bidhu Bhusan Mishra

Volume 2, issue 1, 2011

Toscin for 'young men in a hurry' with apologies to F.M. Cornford's Microcosmographia Academica: Being a Guide for the Young Academic Politician pp. 1-7

Tony Tinker and Aida Sy

Corporate social responsibility: action for peace and human rights pp. 8-24

Gerald Acquaah-Gaisie

The irrational exuberant taxation of intellectual informational enterprises – beyond Google pp. 25-31

Abraham J. Briloff and Leonore A. Briloff

Auditor choice and institutional investor characteristics after the Enron scandal in the French context pp. 32-52

Jamel Azibi, Hubert Tondeur and Mohamed Tahar Rajhi

The French Canal du Midi at the 17th century: accounting gaps and financial innovations pp. 53-75

Jean-Guy Degos and Christian Prat Dit Hauret

Anatomic assessment of CAMEL in Nigerian banking pp. 76-99

Jonathan Njoku

The impact of audit committee existence and characteristics on auditor auditee negotiation outcomes: an empirical study in the Tunisian context pp. 100-115

Manel Hadriche Sahnoun

Volume 1, issue 4, 2010

The use of positive and normative approaches in Brazil and US accounting research: a comparative analysis based on the papers published in The Accounting Review and the Revista de Contabilidade & Financas (Accounting & Finance Journal) – 1989 to 2008 pp. 316-330

Octavio R. de Mendonca Neto, Ricardo Lopes Cardoso, Jose Carlos Tiomatsu Oyadomari and Edson Luiz Riccio

Determinants for the composition of the board of directors in SMEs: evidence from Brazil pp. 331-348

Renato Ribeiro Soares and Joshua Onome Imoniana

Testing the differences of world stock markets (1975-2009) pp. 349-359

Elmo Tambosi Filho, Fabio Gallo Garcia, Luiz Mauricio Franco Moreiras and Flavio Estevez Calife

The customer care IT tools as a competitive advantage factor in the Brazilian retail industry pp. 360-374

Marcos Antonio Gaspar, Denis Donaire and Silvio Aparecido Dos Santos

Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil pp. 375-390

Maria Thereza Pompa Antunes, Joshua Onome Imoniana, Henrique Formigoni and Alex Serafim Alves

Analysis of the information quality of reports on CDM projects in light of the legitimacy approach pp. 391-409

Amaury Jose Rezende, Maisa De Souza Ribeiro and Flavia Zoboli Dalmacio

Practice of corporate governance in football clubs pp. 410-447

Amaury Jose Rezende, Flavia Zoboli Dalmacio and Carlos Eduardo Fernandes Facure

Volume 1, issue 3, 2010

International Journal of Economics and Accounting's introducing the classics: Abraham Briloff's 'The gap in GAAP' pp. 181-183

Aida Sy and Tony Tinker

Accounting classic: More debits than credits: the gap in GAAP pp. 184-199

Abraham J. Briloff

Recent history of French Accounting Regulation: five years of convergence towards IFRS pp. 200-222

Jean-Guy Degos and Stephane Ouvrard

Contra contractarianism pp. 223-231

Gabriel Donleavy

Internet diffusion and economic growth in emerging stock markets pp. 232-266

Shirley A. Hunter

The role of accounting in marketing: brand equity pp. 267-283

Khosro S. Jahdi and Gaye Acikdilli

The anatomy of banking firm financial condition pp. 284-311

Jonathan Njoku and Eno L. Inanga

Volume 1, issue 1/2, 2010

FASB's initiatives to improve on the quality of standards: the role of constituents at the commentary stage pp. 3-21

Andrew Ayimbila Anabila

Information asymmetry, transparency and the conceptual framework pp. 22-45

Benzion Barlev and Joshua Rene Haddad

Private property and the modern corporation in the third millennium: Google's SOS to the SEC pp. 46-52

Abraham J. Briloff and Leonore A. Briloff

Implementation of compulsory internal control system within Swiss organisations: perceptions among accountants and workers in Geneva pp. 53-75

Giuseppe Catenazzo and Emmanuel Fragniere

The utopian accounting debate: changing word meaning for a changing world pp. 76-87

Frederic Compin

Credit rating agencies: accounting adjustments and econometrical analysis pp. 88-106

Jean Guy Degos, Oussama Ben Hmiden and Jamel Henchiri

What about operational economics? How international accounting standards neglects social structures and special cultures pp. 107-122

Per Forsberg

Corporate social responsibility in European cooperative banks: the French specificity pp. 123-137

Elisabeth Paulet

Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and counterparty surveillance of collateralised debt obligations pp. 138-160

Avi Rushinek and Sara Rushinek

Developments in the profitability of the Thailand banking sector: panel evidence from the post Asian crisis period pp. 161-179

Fadzlan Sufian