International Journal of Managerial and Financial Accounting

2008 - 2026

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Volume 16, issue 4, 2024

Does effectiveness of internal corporate governance and top management influence corporate performance? The role of ownership concentration pp. 353-379

Ebrahim Mohammed Al-Matari, Talal Fawzi Alruwaili, Mahfoudh Hussein Mgammal, Nasareldeen Hamed Ahmed Alnor and Mohammed A. Al-Bukhrani

Fraud detection in financial statement: a study using Beneish algorithm pp. 380-394

B.P. Bijay Sankar and Hemant Bhanawat

CSR expenditure and company performance: financial evidence from NIFTY 500 companies pp. 395-413

Pooja Gupta, Amol Agarwal, Mafruza Sultana and Asit K. Barma

The role of accounting standards and disclosure in alleviating corruption: a cross-country study pp. 414-453

Md. Atiqur Rahman

Determinants of Vietnamese bank profitability: comparisons between before and during COVID-19 pandemic periods pp. 454-473

Van Thi Hong Pham, Pham Tuan Anh, Kien Duy Do and Mai Thanh Loan

Volume 16, issue 3, 2024

The impact of the COVID-19 pandemic on clinical pathways in intensive care units - a case study with a managerial perspective pp. 249-265

Anna Roberta Gagliardi, Giuseppe Festa, Demetris Vrontis, Balakrishna Grandhi and Matteo Rossi

Social responsibility portfolio optimisation in the context of emerging markets pp. 266-281

Assem Orazayeva and Muhammad Arslan

IFRS first adoption: the one-size-fits-all approach pp. 282-311

Cristiane Benetti and Stéphanie Thiéry

An investigation of the impact of financial reporting standards on the quality of accounting knowledge: a sample study from Turkey pp. 312-329

Cennet Gürbüz, İsmail Bekci and Eda Oruç Erdoğan

Antecedents of Integrated Reporting adoption: evidence from an emerging economy pp. 330-352

Bhavna Thawani and Meena Bhatia

Volume 16, issue 2, 2024

Exploring the impact of sustainability disclosure on the cost of equity capital in the hospitality and tourism industry pp. 139-158

Antonio Salvi, Felice Petruzzella, Nicola Raimo and Filippo Vitolla

Financial analysts' forecast accuracy, informativeness and its implications for market efficiency: evidence from an emerging market pp. 159-179

Arit Chaudhury, Seshadev Sahoo and Varun Dawar

Effect of corporate social responsibility on the stock price synchronicity in China pp. 180-195

Md. Jahidur Rahman and Zeren Xu

'One size fits all' in private banking: implications for the wealth and asset management industry pp. 196-228

Enrica Bolognesi, Enrico Maria Cervellati, Luca Grassetti and Roberto Tasca

Does the board of directors influence the likelihood and resolution of financial distress? pp. 229-248

Khaldoon Ahmad Al Daoud and Ola Kamal Bani Yaseen

Volume 16, issue 1, 2024

Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project pp. 1-16

Alessandra D'Amico, Michele Di Capua, Emanuel Di Nardo, Joanna Rosak-Szyrocka, Giuseppe Tortorella and Giuseppe Festa

Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs pp. 17-42

Apostolos Dasilas

Does policy uncertainty affect earnings quality? Evidence from China pp. 43-68

Sang Ho Kim and Yohan An

The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania pp. 69-97

Arben Hysi, Elenica Pjero, Grigor Dede and Ashutosh Kolte

Exploring the disclosure quality of integrated reporting in India pp. 98-118

Suman Devarapalli, Lalita Mohan Mohapatra, Ammar Jreisat, Sasikanta Tripathy and Somar Al-Mohamad

The impact of climate change on dividend policy in the UK stock market pp. 119-137

Fakhrul Hasan

Volume 15, issue 4, 2023

Financial statement fraud: US and Chinese case studies pp. 413-441

Md Jahidur Rahman, Hu Jiaying, Md Moazzem Hossain, Shyamapada Biswas, Moutushi Tanha and Tarek Rana

Intellectual capital and firm performance: the role of institutional ownership pp. 442-482

Ranjit Tiwari

The impact of terrorism and institutional quality on cost of debt: an analysis on developing countries pp. 483-506

Issa Dawd and Lanouar Charfeddine

Pay ratio and operational efficiency pp. 507-533

KwangJoo Koo

Volume 15, issue 3, 2023

Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study pp. 255-281

Reena Kumari and G. Naresh

MESDAQ and ACE markets through the lens of performance: has the 2009 transformation paid off? pp. 282-315

Rafik Harkati, Fekri Ali Shawtari and Abdelkader Laallam

National culture and earnings management in emerging markets: the role of IFRS mandatory adoption pp. 316-345

Dante Baiardo C. Viana Jr., Isabel Lourenço, Marília Ohlson and Gerlando Augusto S.F. de Lima

Board gender diversity and firm risk-taking: the moderating role of board size pp. 346-371

Hussain Muhammad and Stefania Migliori

Impacts of profitability and growth on stock returns of the listed manufacturing companies at Dhaka stock exchange in Bangladesh pp. 372-392

Maisha Marium Rahim, Md. Sharif Hassan and Muhammad Mohiuddin

Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off? pp. 393-412

Alexios Kythreotis and Milad Soltani

Volume 15, issue 2, 2023

The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective pp. 135-184

Ibrahim Khalifa Elmghaamez

Impact of corporate governance and audit quality on financial performance: listed vs. unlisted Tunisian companies pp. 185-210

Ines Kateb, Olfa Nafti and Nesrine Ben Salah

Board characteristics, assurance auditing services role and earning management: evidence from Vietnam pp. 211-230

Thi-Kim-Tuyen Nguyen and Pham Tuan Anh

Environmental, social and governance literature: a bibliometric analysis pp. 231-254

Mahender Yadav and Mohit Saini

Volume 15, issue 1, 2023

Reshaping gender quotas in the boardroom: women's participation and accounting conservatism in Indonesia pp. 1-25

Kiki Khoifin, Marziana Madah Marzuki and Chatrudee Jongsureyapart

Impact of stakeholders as board members on sustainability and social outreach of microfinance institutions in developing markets pp. 26-49

Mohammad Delwar Hussain, Mohiuddin Muhammad, Iftekhar Ahmed and Md. Tareq Bin Hossain

Strategy, intellectual capital and operating performance pp. 50-87

Vasiliοs-Christos Naoum, Dimitrios Ntounis and Orestes Vlismas

Disclosure quality of goodwill impairment testing: evidence from Turkey pp. 88-111

Caner Akbaba, Cemal İbiş, Serhat Yanık and Yusuf Aytürk

Discriminants of risk tolerance among Indian investors: a dichotomous discriminant approach pp. 112-134

Biswajit Prasad Chhatoi and Munmun Mohanty

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