International Journal of Managerial and Financial Accounting

2008 - 2025

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Volume 14, issue 4, 2022

The influence of audit committee characteristics on investment in internal audit: the moderating role of family ownership pp. 295-322

Muqaddam Oyetunji Ali and Wan Amalina Bt. Wan Abdullah

Linear discriminant analysis and logistic regression for default probability prediction: the case of an Italian local bank pp. 323-343

Antonio D'Amato and Emiliano Mastrolia

The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance pp. 344-361

Soufiene Assidi, Omar Al Farooque and Khaldoon Albitar

Employee ownership, corporate social responsibility and financial performance: evidence from the UK pp. 362-377

Assem Orazayeva and Muhammad Arslan

Does financial crisis really affect French economic growth? Fresh insights from nonlinear approach pp. 378-394

Tarek Sadraoui, Nidhal Mgadmi and Nasreddine Chetti

Volume 14, issue 3, 2022

Managerial discretion and the choice of capital budgeting techniques pp. 197-216

Zahida Sarwary and Timur Uman

Assessing the Italian benefit corporation disclosure: a content analysis pp. 217-235

Rosa Palladino, Pasquale Sasso, Sofia Profita, Rosalinda Carusone, Fabio Fiano and Manlio Del Giudice

Financing structure of the corporate investments in the Bulgarian economy – state-of-the-art and potential development pp. 236-246

Kamelia Assenova, Matteo Rossi, László Koloszár and Giuseppe Festa

ESG factors and corporate financial performance pp. 247-264

Ghassan H. Mardini

The signalling role of voluntary ESG assurance pp. 265-294

Zelalem Abay

Volume 14, issue 2, 2022

Reinvestment as an aspect of new business model in European knowledge-intensive firms pp. 99-117

Silvia Solimene, Daniela Coluccia, Stefano Fontana and Mauro Rota

Herding behaviour and capital structure decision in BSE listed Indian firms pp. 118-137

Raveesh Krishnankutty, Teena Bharti and Nidhi Mishra

Impact of working capital management on firm value: an empirical examination of firms listed on the Bombay Stock Exchange in India pp. 138-156

Nabil Ahmed Mareai Senan, Mamdouh Abdulaziz Sa Al-Faryan, Suhaib Anagreh, Eissa A. Al-Homaidi and Mosab I. Tabash

Unpacking the sustainability of sovereign wealth funds. The effect of financial performances on sustainability disclosure pp. 157-183

Domenico Graziano and Domitilla Magni

Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece pp. 184-196

Maria Tsiouni, Dimitrios Gourdouvelis, Stamatis Aggelopoulos and Dario Siggia

Volume 14, issue 1, 2022

Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors pp. 1-19

Jamshid Alinasab, Seid Mohammad Reza Mirahmadi, Hassan Ghorbani and Francesco Caputo

Conventional vs. Islamic debt-equity portfolio swaps pp. 20-34

Issam Tlemsani

Managerial compensation, family firms and firms' innovation: evidence from Indonesia pp. 35-55

Elshabyta Auditya Bintarto, Mohammad Nasih, Imran Haider, Iman Harymawan and Fajar Kristanto Gautama Putra

Two minds of credit professionals: accrual vs. cash accounting information pp. 56-83

Harri Seppänen and Timo Teinilä

Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria pp. 84-97

Obiajulu Chibuzo Okeke, Wisdom Okere, Chinnan Francis Dafyak and Mary-Fidelis Abiahu

Volume 13, issue 2, 2021

Investigating Saudi Arabia's current account deficit pp. 95-109

Issam Tlemsani

Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk pp. 110-132

Ahmed Hassanein and Nader Elsayed

Financial assessment of the Indian retail sector: understanding the future direction of the industry pp. 133-158

Ashutosh Kolte, Avinash Pawar, Balkrishan Sangvikar and Prasanna Sawant

Intellectual capital and firm performance in Indonesia: the moderating role of corporate governance pp. 159-182

Amelia Limijaya, Yanthi Hutagaol-Martowidjojo and Elisabeth Hartanto

Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies pp. 183-208

Amel Kouaib, Asma Bouzouitina and Anis Jarboui

Volume 13, issue 1, 2021

Convergence of Indian accounting standards to IFRS: impact on quality of financial reporting of Indian industries pp. 1-24

Sushma Vishnani, Saumya Gupta and Hemendra Gupta

Internal auditing and cyber security: audit role and procedural contribution pp. 25-47

Petros Lois, George Drogalas, Alkiviadis Karagiorgos, Alkis Thrassou and Demetris Vrontis

Rethinking occupational welfare policies in long-term care organisations during the COVID-19 pandemic: an organisational ethics approach pp. 48-63

Giorgio Mion, Angelo Bonfanti, Francesca Simeoni and Cristian Loza Adaui

Cultural approach to healthcare risk management - an Italian experience with look-alike, sound-alike drugs pp. 64-79

Giuseppe Festa, Sergio Chirico, Jamel Chouaibi and Renato Civitillo

An empirical examination of the relationship between credit risk management, size, profitability, and ownership of Indian banks pp. 80-94

Sirus Sharifi, Arunima Haldar and S.V.D. Nageswara Rao

Volume 12, issue 2, 2020

Towards a framework of students' co-creation behaviour in higher education institutions pp. 119-148

Domitilla Magni, Alberto Pezzi and Demetris Vrontis

Wine tourism as a non-core business strategy for small wineries pp. 149-164

Giuseppe Festa, Maria Teresa Cuomo, Pantea Foroudi and Gerardino Metallo

Corporate governance in India and some selected Gulf countries pp. 165-185

Faozi A. Almaqtari, Mohd. Shamim, Hamood Mohd. Al-Hattami and Saleem Ahmed Aqlan

Corporate cash holdings and financial crisis: evidence from the emerging market of Greece pp. 186-215

Efstathios Magerakis

Volume 12, issue 1, 2020

The determinants of XBRL adoption: a meta-analysis pp. 1-24

Mohssen El Ansary, Mourad Oubrich, Beatrice Orlando and Fabio Fiano

Investor sentiment, stock price, and audit quality pp. 25-47

Hossein Jokar and Vahid Daneshi

Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure pp. 48-70

Zahida Sarwary

The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms pp. 71-88

Petros Lois, George Drogalas, Alkiviadis Karagiorgos and Eleni Karasteriou

Conceptualisation of customer experience: the case of mobile telecoms services in Morocco pp. 89-118

Ikrame Belabbes, Mourad Oubrich, Fabio Fiano, Beatrice Orlando and Demetris Vrontis

Volume 11, issue 3/4, 2019

The role of resources and capabilities in managing and overcoming the financial crisis: a case study of the Fratelli Pinna sheep-dairy business pp. 187-221

Antonio Usai, Daniele Porcheddu and Brunella Arru

The effect of size offering and leverage on IPO underpricing pp. 222-237

Maxime Gauvin and Gabriel Power

Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? Empirical evidence from Europe pp. 238-268

Salvatore Loprevite, Daniela Rupo and Bruno Ricca

Credit access and performance of Italian firms: how relevant is gender? pp. 269-289

Luana Serino, Armando Papa, Francesco Campanella and Jens Mueller

Measuring the maintenance performance through fuzzy logic and analytical hierarchy process pp. 290-319

Mehdi Amine Naji, Ahmed Mousrij, Valentina Cillo and Roberto Chierici

Fostering tacit knowledge sharing and innovative work behaviour: an integrated theoretical view pp. 320-346

Vikas Gupta and Asha Thomas

Volume 11, issue 2, 2019

Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange pp. 93-112

Ben K. Agyei-Mensah and Michael Yeboah

Ownership structure, corporate risk disclosure and firm value: a Malaysian perspective pp. 113-131

Siti Aisyah Kamaruzaman, Mazurina Mohd Ali, Erlane K. Ghani and Ardi Gunardi

Tax management and tax fraud: evidence from Tunisian companies pp. 132-144

Ines Hakim Hbaieb and Mohamed Ali Brahim Omri

Determinants of the complementary level of financial and tax aggressiveness: a cross-country study pp. 145-166

Nurul Aisyah Rachmawati, Sidharta Utama, Dwi Martani and Ratna Wardhani

Board characteristics, state ownership and firm performance: evidence from Vietnam pp. 167-186

Kelly Anh Vu and Thanyawee Pratoomsuwan

Volume 11, issue 1, 2019

Nonlinear relationship between institutional investors' ownership and capital structure: evidence from Iranian firms pp. 1-19

Majid Ashrafi

An empirical investigation of determinants of firm dividend payouts in Egypt: an agency perspective pp. 20-37

Abdelmohsen M. Desoky and Gehan A. Mousa

Changes in liquidity associated with removal of companies from the FTSE 100 index pp. 38-56

Ahmed Aboud and Malin Karlsen

Auditor's knowledge and firms' investment decisions in MENA countries: evidence from Tunisian context pp. 57-72

Asma Masrouki and Walid Houcine

The association between accounting disclosures and stock market price: an empirical study on Jordanian commercial banks pp. 73-92

Mohammad Aladwan and Yasar Shatnawi