International Journal of Managerial and Financial Accounting

2008 - 2026

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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

Volume 6, issue 3, 2014

The financial contagion effects of the subprime crisis on BRIC countries pp. 175-188

Mourad Hmida

The impact of issuing a qualified audit opinion on auditor switching: an empirical study in the Tunisian context pp. 189-202

Feten Arfaoui and Salma Damak-Ayadi

The role of capital regulation on bank performance pp. 203-226

Nesrine Ayadi and Younès Boujèlbène

Risk and investment decisions in stock markets: evidence from four Asian countries pp. 227-250

Syed Raza, Syed Tehseen Jawaid and Adeel Hussain

Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research pp. 251-271

Zahir Uddin Ahmed

Volume 6, issue 2, 2014

The effect of firm and country characteristics on mandatory disclosure compliance pp. 87-116

Sónia Maria Ribeiro Lucas and Isabel Costa Lourenço

Board of directors and performance of Malaysian companies pp. 117-132

Nazli A. Mohd Ghazali

Return volatilities and contagion transmission between Islamic and conventional banks throughout the subprime crisis: evidence from the DCC-MGARCH model pp. 133-145

Mohamed Fakhfekh and Nejib Hachicha

A framework for analysing the impact of economic variations on return on equity pp. 146-155

Mohamed Ihab Kira

The effect of audit committee financial experts on earnings management pp. 156-166

Anis Ben Amar

Voluntary disclosure frequency and cost of debt: an analysis in the Tunisian context pp. 167-174

Dorra Talbi and Mohamed Ali Omri

Volume 6, issue 1, 2014

Volatility spillovers and dynamic correlation between liquidity risk factors in Tunisian banks pp. 1-26

Dorra Zouari, Achraf Ghorbel, Sonia Ghorbel-Zouari and Younes Boujelbène

Corporate governance and financial authority sanctions pp. 27-48

Nadia Smaili and Bernard Sinclair-Desgagné

CEO characteristics and corporate tax planning evidence from US companies pp. 49-59

Khaoula Aliani

An empirical study of the drivers of management accounting innovation: a UAE perspective pp. 60-86

Sawsan Saadi Halbouni and Mohamed Abdalla Nour

Volume 5, issue 2, 2013

Economic value added and shareholders' wealth creation: the portrait of a developing Asian country pp. 107-137

Madan Lal Bhasin and Junaid M. Shaikh

Volatility transmission and herding contagion during the global financial crisis pp. 138-161

Mouna Boujelbène Abbes

An analysis of moral intensity, intention and socially responsible investment behaviour among fund managers of Malaysian unit trust companies pp. 162-177

Mohammad Talha, Abdullah Sallehhuddin, Md Shukor Masoud and Al Mansor Abu Said

The impact of the characteristics of the board of directors on the financial performance of Tunisian companies pp. 178-201

Bouaziz Zied and Triki Mohamed

Boom-bust cycles and their explanatory factors in the Tunisian stock market pp. 202-218

Haifa Hammami and Younes Boujelbene

Volume 5, issue 1, 2013

The impact of global financial crisis on the dependence structure of equity markets and on risk management pp. 1-32

Ahmed Ghorbel and Abdelwahed Trabelsi

Card bases payment mode - an accounting perspective: a comparison between credit card and debit card payment systems in India pp. 33-44

Leena Bhatia and Bindu Jain

Management control systems in joint ventures: literature review and description of three cases pp. 45-63

Marcela Porporato

Appeasing company owners through effective working capital management pp. 64-78

Salla Marttonen, Sari Viskari and Timo Kärri

Voluntary corporate governance disclosures in the annual reports: an empirical study pp. 79-105

Madan Lal Bhasin and Junaid M. Shaikh

Volume 4, issue 4, 2012

Determinants of practice of corporate tax in Tunisian context pp. 325-338

Ines Menchaoui and Mohamed Ali Omri

Corporate governance through an audit committee: an empirical study pp. 339-365

Madan Lal Bhasin and Junaid M. Shaikh

Analysis of the impact of the current policy of incentives for investments on the adoption saving devices water: an empirical study of the Tunisian context 'delegation of Chebika' pp. 366-376

Jamel Eddine Mkadmi and Mohamed Salah Bachta

The financial ratio usage towards predicting stock returns in Malaysia pp. 377-401

Mohamad Jais, Shaharudin Jakpar, Tan Kia Puai Doris and Junaid M. Shaikh

Rear-view mirror navigation: pre-crisis management accounting and control practices in Iceland pp. 402-422

Pall Rikhardsson, Thorlakur Karlsson, Thordis Arny Sigurjonsdottir and Sindri Thor Hilmarsson

Volume 4, issue 3, 2012

An assessment of firm characteristics on financial disclosure: insurance industry in Bangladesh pp. 215-237

Nikhil Shil and Sarahat Salma Chowdhury

Corporate governance and value addition efficiency of corporate resources in Thailand pp. 238-257

Syed Abdulla Al Mamun and Yuosre Badir

Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries pp. 258-271

Achraf Guidara and Hakim Ben Othman

Views from the regulated: financial analysts and insider information pp. 272-290

Gunnar Wahlström

The effect of innovation characteristics on activity-based costing adoption pp. 291-313

Davood Askarany, John A. Brierley and Hassan Yazdifar

Mission statements and company financial performance revisited pp. 314-324

Pradeep Dharmadasa, Yasantha Maduraapeurma and Siriyama Kanthi Herath

Volume 4, issue 2, 2012

Do managers use securitisation gains for real manipulation purposes? pp. 105-124

Mohamed Chakib Kolsi and Hamadi Matoussi

Some aspects of the adoption of IFRS-4 (insurance contract) by insurance companies in Bahrain: an exploratory study pp. 125-147

P.L. Joshi and Kousay Said

Financial liberalisation and productivity - a sample of countries from SE Asia pp. 148-158

Amaresh Das and James E. Pittman

Extent and trend of intellectual capital reporting in Malaysia: empirical evidence pp. 159-176

Abdulrahman Anam Ousama and Abdul Hamid Fatima

Volatility spillovers and dynamic conditional correlation between crude oil and stock market returns pp. 177-194

Achraf Ghorbel, Mouna Boujelbène Abbes and Younes Boujelbène

Prediction of financial failure of Saudi listed companies pp. 195-213

Abdullatif Mohamed. A Basheikh

Volume 4, issue 1, 2012

Optimal dynamic hedging strategy with futures oil markets via FIEGARCH-EVT copula models pp. 1-28

Ahmed Ghorbel and Abdelwahed Trabelsi

Analysing accounting and organisational change: the theoretical development pp. 29-46

A. Zarifah and A.K. Siti-Nabiha

Ownership structure and financial institutes risk taking: evidence from Tunisian quoted bank (financial institute) pp. 47-60

Wissem Bouaziz and Abdelfettah Bouri

Financial and non-financial environmental information: significant factors for corporate environmental performance measuring pp. 61-77

Ioannis Nikolaou and Konstantinos Evangelinos

Corporate environmental reporting on the internet: an exploratory study pp. 78-103

Madan Lal Bhasin