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International Journal of Managerial and Financial Accounting

2008 - 2018

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Volume 10, issue 4, 2018

Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany pp. 301-330 Downloads
Laurent Lazar and Patrick Velte
Corporate voluntary disclosure practices and its association with corporate attributes: an empirical investigation of listed and non-listed commercial banks in Bangladesh pp. 331-351 Downloads
S.M. Khaled Hossain, Md. Rahat Khan and Md. Mazharul Haque
Do customer profitability analyses pay? A survey of large Norwegian companies pp. 352-377 Downloads
Øyvind Helgesen, Helge Mykkeltveit Sandanger and Joakim Sandbekk
Ownership distribution and value of the banks in Bangladesh pp. 378-390 Downloads
Md. Abdur Rouf and Mohammad Sharif Hossain
Critical analysis of failure of Kingfisher Airlines pp. 391-409 Downloads
Ashutosh Kolte, Arturo Capasso and Matteo Rossi

Volume 10, issue 3, 2018

IFRS and IPO underpricing: evidence from Italy pp. 181-201 Downloads
Roberto Maglio, Maria Rosaria Petraglia and Francesco Agliata
Does corporate retrenchment gain value? A study from Malaysia pp. 202-222 Downloads
Lik-Jing Ung, Rayenda Khresna Brahmana and Chin-Hong Puah
Do book to market and size explain stock returns of banks? An empirical investigation from MENA economies pp. 223-249 Downloads
Monia Ben Ltaifa
Auditor-client negotiations: applying the dual concerns model in an emerging economy pp. 250-272 Downloads
Emad Awadallah
The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations pp. 273-300 Downloads
Alaa Abu Mallouh and Asem Tahtamouni

Volume 10, issue 2, 2018

The impact of firm-specific characteristics on earnings management: evidence from GCC countries pp. 85-104 Downloads
Bahaaeddin Alareeni
What causes abrupt and massive change in the top management of a successful entity in an emerging economy pp. 105-127 Downloads
Md. Mamunur Rashid
Board compositions and social reporting: evidence from Malaysia pp. 128-143 Downloads
Ridzwana Mohd-Said, Lim Teck Shen, Hairul Suhaimi Nahar and Rosmila Senik
Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort pp. 144-162 Downloads
Erlane K. Ghani, Jauharoh Jamal, Evita Puspitasari and Ardi Gunardi
An integrated network model for performance management: a focus on healthcare organisations pp. 163-180 Downloads
Gabriella Marcarelli

Volume 10, issue 1, 2018

Financial management of publicly funded research activities: an explorative study pp. 1-15 Downloads
Marco Romano, Melita Nicotra, Papa Armando and Emilia Castello
Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study pp. 16-31 Downloads
Robert C. Rickards and Rolf Ritsert
Equities issues and long-term firm's performances in Tunisian stock market pp. 32-47 Downloads
Hatem Mansali and Wissem Daadaa
Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies pp. 48-64 Downloads
Mohammad Aladwan
Does R%D investment affect export intensity? The moderating effect of ownership pp. 65-83 Downloads
Mario Ossorio

Volume 9, issue 3, 2017

Accountability and third mission in Italian universities pp. 201-221 Downloads
Paolo Ricci and Renato Civitillo
The EMH and the market anomalies: an empirical analysis on Italian stock market pp. 222-241 Downloads
Matteo Rossi and Gerarda Fattoruso
An examination of the relationship between the disposition effect and stock return, volatility, and trading volume: the evidence in US stock markets pp. 242-262 Downloads
Hatem Afi
Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh pp. 263-282 Downloads
Md. Abdur Rouf
How are discretionary accruals priced? Evidence from the Canadian stock market pp. 283-302 Downloads
Mohamed Chakib Kolsi and Osama F. Attayah

Volume 9, issue 2, 2017

Determinants of full IFRS adoption pp. 105-123 Downloads
Rahma Ben Salem, Salma Damak-Ayadi and Malek Saïhi
Social entrepreneurs as change catalysts: evidences from case studies pp. 124-139 Downloads
Carmela Elita Schillaci, Marco Romano, Melita Nicotra and Tomarchio Ottavia
Corporate governance and segmental disclosure: evidence from Canada pp. 140-165 Downloads
Fethi Saidi
A descriptive framework for an excellent social accountability pp. 166-181 Downloads
Giuseppe Tardivo, Stefano Bresciani and Milena Viassone
Determinants of capital structure: evidence from Sub-Saharan Africa pp. 182-199 Downloads
Gibson Hosea Munisi

Volume 9, issue 1, 2017

Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms pp. 1-18 Downloads
Li Dang, Daoping (Steven) He and Yuefan Sun
Do Tunisian firms manage earnings to attain thresholds? pp. 19-43 Downloads
Asma Houcine and Samah Halaoua
The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective pp. 44-67 Downloads
Daniela Coluccia, Stefano Fontana and Silvia Solimene
The failure processes and their relation to the business interruption moment pp. 68-83 Downloads
Inmaculada Jimeno-García, María Araceli Rodríguez-Merayo and María Arantzazu Vidal-Blasco
Do the media capture banking system risk? Evidence from the EU-15 countries pp. 84-103 Downloads
Vincenzo Farina, Lucrezia Fattobene and Elvira Anna Graziano

Volume 8, issue 2, 2016

Dividend policy and share price volatility: evidence from Colombo stock market pp. 97-108 Downloads
Athambawa Jahfer and Abdul Hameed Mulafara
Corporate culture and firm performance: a service-oriented perspective pp. 109-123 Downloads
Vania Vigolo, Angelo Bonfanti, Pierpaolo Magliocca and Kristine Kirakosyan
Influences on accounting: a longitudinal analysis for an eastern European country pp. 124-150 Downloads
Adela Deaconu and Cristina Silvia Nistor
Impact of IFRS adoption in Sri Lanka: an evaluation of financial reporters' perception pp. 151-171 Downloads
Habeeb Mohamed Nijam
Management discretion and the role of the stock market in goodwill impairment decisions - evidence from Finland pp. 172-195 Downloads
Jani Saastamoinen and Kati Pajunen

Volume 8, issue 1, 2016

The relationship between CEO performance-based compensation and shareholders value creation: a cross national analysis pp. 1-22 Downloads
Habib Jouber
Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems pp. 23-38 Downloads
Ahmed Ali Mohammad
A decision model for the suitable financing for small and medium enterprises pp. 39-74 Downloads
Elisa Giacosa and Alberto Mazzoleni
Corporate disclosure and intellectual capital: the light side of information asymmetry pp. 75-96 Downloads
Francesco Caputo, Manlio Del Giudice, Federica Evangelista and Giuseppe Russo

Volume 7, issue 2, 2015

Does the remuneration of the managers constitute a creation factor of the shareholders' richness? pp. 103-113 Downloads
Hentati Fakher and Bouri Abdelfettah
Corporate governance and R%D disclosure in listed French companies pp. 114-133 Downloads
Ahmed Zemzem, Sameh Mekaoui and Yokna Karoui
An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs pp. 134-150 Downloads
John A. Brierley
Auditor quality and tax management: evidence from Tunisian companies pp. 151-171 Downloads
Ines Hbaieb Hakim and Mohamed Ali Brahim Omri

Volume 7, issue 1, 2015

Internal governance mechanisms and value relevance of accounting earnings: an empirical study in the French context pp. 3-25 Downloads
Wafa Masmoudi Ayadi and Younes Boujelbène
Effects of working capital management on firm profitability: empirical evidence from Sri Lanka pp. 26-37 Downloads
Athambawa Jahfer
Analysis of the true and fair view concept: an Islamic perspective pp. 38-61 Downloads
A. Salihin, A.H. Fatima and A.A. Ousama
A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company pp. 62-81 Downloads
Chuang-Min Chao, Ming-Miin Yu and Nan-Hsing Hsiung
Accounting valuation models under international financial reporting standards: evidence from some European listed companies pp. 82-101 Downloads
Ahmed Kouki
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