International Journal of Managerial and Financial Accounting

2008 - 2025

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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

Volume 3, issue 4, 2011

The underpricing of initial public offerings in a context of asymmetric information: an empirical study in the French context pp. 323-347

Fatma Khemiri, Younes Boujelbene and Dorra Cheikhrouhou

Improving profitability by managing working capital in the value chain of pulp and paper industry pp. 348-366

Sari Viskari, Miia Pirttila and Timo Karri

The impact of market frictions and price delay on the stock returns in the French market pp. 367-378

Siwar Ellouz

Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations pp. 379-402

Madan Bhasin and Junaid M. Shaikh

The key financial and non-financial performance measures of manufacturing firms in Malaysia pp. 403-417

Anbalagan Krishnan and Ravindran Ramasamy

Volume 3, issue 3, 2011

Determinants of weaknesses in internal control in Tunisian context pp. 219-236

Mohamed Ali Omri and Ghaya El Mouna Ben Nefissa

Management accounting practices and managerial techniques and practices in manufacturing firms: Egyptian evidence pp. 237-254

Ahmed B. Abdel-Maksoud

Disclosure of intellectual capital in the annual reports by the IT companies: an exploratory study of India pp. 255-278

Madan Bhasin

Asset pricing and predictability of stock returns in the French market pp. 279-303

Siwar Ellouz

Understanding international financial reporting standards (IFRS): a review and evaluation of IFRS research pp. 304-322

Siriyama Kanthi Herath, Renee McCoy, Shaniece M. Lucas and Ethel Mensah

Volume 3, issue 2, 2011

Fair value accounting: virtues and vices pp. 113-126

J.P. Singh and Shigufta Hena Uzma

An analysis of the performance measurement frameworks for the public sector pp. 127-139

A.K. Siti-Nabiha and Fuad

An empirical study of the use and usefulness of financial, non-financial and subjective measures for performance evaluation in industrial companies in Bahrain pp. 140-169

P.L. Joshi, Rajesh Kumar and Jasim Al-Ajmi

Contagion in the stock markets: the 2007 subprime financial crisis pp. 170-187

Selma Jayech, Tarek Sadraoui and Naceur Ben Zina

Chairman statement characteristics and firms performance: a study of Malaysian construction companies pp. 188-199

Mohammad Talha and Abdullah Sallehhuddin Abdullah Salim

Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan pp. 200-218

Monirul Alam Hossain and Mohammad Nurunnabi

Volume 3, issue 1, 2011

Design of an activity based costing system for a public hospital: a case study pp. 1-21

Scott D. Eriksen, Ignacio Urrutia and Gary M. Cunningham

An investigation on asset allocation and performance measurement for unit trust funds in Malaysia using multifactor model: a post crisis period analysis pp. 22-31

Huson Ali Ahmed, Ten Lee Lee and Junaid M. Shaikh

The perceived need for and impediments to achieving accounting transparency in developing countries: a field investigation on Bangladesh pp. 32-54

Mohammad Nurunnabi, A.K.M. Waresul Karim and Simon Norton

Assessment automation software for accounting of domain name auctions, forensic audit appraisal, ANOVA of price and cost, ROI univariate and multivariate linear regression forecasting models pp. 55-90

Avi Rushinek and Sara Rushinek

Ownership structure and stock market liquidity: evidence from Tunisia pp. 91-109

Nadia Belkhir Boujelbene, Abdelfatteh Bouri and Jean-Luc Prigent