International Journal of Managerial and Financial Accounting

2008 - 2026

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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

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