International Journal of Managerial and Financial Accounting

2008 - 2026

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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

Volume 10, issue 4, 2018

Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany pp. 301-330

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

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

Øyvind Helgesen, Helge Mykkeltveit Sandanger and Joakim Sandbekk

Ownership distribution and value of the banks in Bangladesh pp. 378-390

Md. Abdur Rouf and Mohammad Sharif Hossain

Critical analysis of failure of Kingfisher Airlines pp. 391-409

Ashutosh Kolte, Arturo Capasso and Matteo Rossi

Volume 10, issue 3, 2018

IFRS and IPO underpricing: evidence from Italy pp. 181-201

Roberto Maglio, Maria Rosaria Petraglia and Francesco Agliata

Does corporate retrenchment gain value? A study from Malaysia pp. 202-222

Lik-Jing Ung, Rayenda 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

Monia Ben Ltaifa

Auditor-client negotiations: applying the dual concerns model in an emerging economy pp. 250-272

Emad Awadallah

The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations pp. 273-300

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

Bahaaeddin Alareeni

What causes abrupt and massive change in the top management of a successful entity in an emerging economy pp. 105-127

Md. Mamunur Rashid

Board compositions and social reporting: evidence from Malaysia pp. 128-143

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

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

Gabriella Marcarelli

Volume 10, issue 1, 2018

Financial management of publicly funded research activities: an explorative study pp. 1-15

Marco Romano, Melita Nicotra, Papa Armando and Emilia Castello

Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study pp. 16-31

Robert C. Rickards and Rolf Ritsert

Equities issues and long-term firm's performances in Tunisian stock market pp. 32-47

Hatem Mansali and Wissem Daadaa

Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies pp. 48-64

Mohammad Aladwan

Does R%D investment affect export intensity? The moderating effect of ownership pp. 65-83

Mario Ossorio