International Journal of Managerial and Financial Accounting

2008 - 2025

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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

Volume 9, issue 3, 2017

Accountability and third mission in Italian universities pp. 201-221

Paolo Ricci and Renato Civitillo

The EMH and the market anomalies: an empirical analysis on Italian stock market pp. 222-241

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

Hatem Afi

Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh pp. 263-282

Md. Abdur Rouf

How are discretionary accruals priced? Evidence from the Canadian stock market pp. 283-302

Mohamed Chakib Kolsi and Osama F. Attayah

Volume 9, issue 2, 2017

Determinants of full IFRS adoption pp. 105-123

Rahma Ben Salem, Salma Damak-Ayadi and Malek Saïhi

Social entrepreneurs as change catalysts: evidences from case studies pp. 124-139

Carmela Elita Schillaci, Marco Romano, Melita Nicotra and Tomarchio Ottavia

Corporate governance and segmental disclosure: evidence from Canada pp. 140-165

Fethi Saidi

A descriptive framework for an excellent social accountability pp. 166-181

Giuseppe Tardivo, Stefano Bresciani and Milena Viassone

Determinants of capital structure: evidence from Sub-Saharan Africa pp. 182-199

Gibson Hosea Munisi

Volume 9, issue 1, 2017

Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms pp. 1-18

Li Dang, Daoping (Steven) He and Yuefan Sun

Do Tunisian firms manage earnings to attain thresholds? pp. 19-43

Asma Houcine and Samah Halaoua

The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective pp. 44-67

Daniela Coluccia, Stefano Fontana and Silvia Solimene

The failure processes and their relation to the business interruption moment pp. 68-83

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

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

Athambawa Jahfer and Abdul Hameed Mulafara

Corporate culture and firm performance: a service-oriented perspective pp. 109-123

Vania Vigolo, Angelo Bonfanti, Pierpaolo Magliocca and Kristine Kirakosyan

Influences on accounting: a longitudinal analysis for an eastern European country pp. 124-150

Adela Deaconu and Cristina Silvia Nistor

Impact of IFRS adoption in Sri Lanka: an evaluation of financial reporters' perception pp. 151-171

Habeeb Mohamed Nijam

Management discretion and the role of the stock market in goodwill impairment decisions - evidence from Finland pp. 172-195

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

Habib Jouber

Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems pp. 23-38

Ahmed Ali Mohammad

A decision model for the suitable financing for small and medium enterprises pp. 39-74

Elisa Giacosa and Alberto Mazzoleni

Corporate disclosure and intellectual capital: the light side of information asymmetry pp. 75-96

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

Hentati Fakher and Bouri Abdelfettah

Corporate governance and R%D disclosure in listed French companies pp. 114-133

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

John A. Brierley

Auditor quality and tax management: evidence from Tunisian companies pp. 151-171

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

Wafa Masmoudi Ayadi and Younes Boujelbène

Effects of working capital management on firm profitability: empirical evidence from Sri Lanka pp. 26-37

Athambawa Jahfer

Analysis of the true and fair view concept: an Islamic perspective pp. 38-61

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

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

Ahmed Kouki