International Journal of Managerial and Financial Accounting

2008 - 2026

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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

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