International Journal of Managerial and Financial Accounting

2008 - 2026

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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

Volume 2, issue 4, 2010

The intangibles: emergence, recognition and financial performance: a study of the Tunisian Stock Exchange pp. 327-343

Mohamed Aymen Baklouti, Wassim Jamoussi and Habib Affes

Reactions of the Tunisian capital market to audit reports: a comparison between reports established by the Big Four and No-Big Four auditors pp. 344-363

Nadaa Hachicha Elfouzi

Cost and management accounting practices in Bangladesh: a survey pp. 364-382

Nikhil Shil, Mohammad Faridul Alam and Mahmuda Naznin

Board structure and extent of corporate governance statement pp. 383-400

Azlan Amran, Mohd Syarizal Ishak, Abdul Hadi Zulkafli and Mehran Nejati

Harley Davidson Inc. – a case in international accrual accounting analysis on the risk, profitability and/or cash flow from estimation and management discretion pp. 401-430

Kwok Mow Chan

Volume 2, issue 3, 2010

Sensitivity of profitability to working capital management: a study of Indian corporate hospitals pp. 213-227

Mohammad Talha, S. Benjamin Christopher and A.L. Kamalavalli

Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius) pp. 228-239

Pran Krishansing Boolaky

Characteristics of the board of directors and involvement in innovation activities: a cognitive perspective pp. 240-255

Jamel Chouaibi, Habib Affes and Younes Boujelbene

Does level of balanced scorecard adoption affect service quality? A study on Malaysian local authorities pp. 256-274

Erlane K. Ghani, Jamaliah Said and Fawzi Laswad

Improving efficiency and accountability: a case study on outsourcing strategies in higher education in Sri Lanka pp. 275-304

Siriyama Kanthi Herath, Danture Wickramasinghe and M.W. Indrani

The effects of index changes in the Spain Stock Market pp. 305-325

Tarika Singh, Seema Mehta and Umesh Hoolani

Volume 2, issue 2, 2010

Financial disclosure in Greek listed companies (before IAS) pp. 113-122

Anastasia G. Maggina

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP pp. 123-133

Chunhui Liu and Grace O'Farrell

The deployment of contemporary management accounting practices in Canadian firms: a contingency approach pp. 134-152

Raili M. Pollanen and Ahmed B. Abdel-Maksoud

The optimal level of budgetary goal difficulty: an experimental study pp. 153-160

Joe Dowd, William McGonigle and Arsen Djatej

Earnings quality and cost of equity capital: evidence from Tunisia pp. 161-176

Triki Fatma and Abdelwahed Omri

A teaching case on implementing an activity-based costing system in a service firm: Lakhiru Insurance Company pp. 177-195

Siriyama Kanthi Herath, Danture Wickramasinghe and M.W. Indrani

Does ownership structure matter in explaining derivatives' use policy in French listed firms pp. 196-212

Sabri Boubaker, Salma Mefteh and Junaid M. Shaikh

Volume 2, issue 1, 2010

The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector pp. 4-19

Eleftheria Georgakopoulou, Charalambos Spathis and Iordanis Floropoulos

Bank efficiency estimation and the change of the accounting standards: evidence from Greece pp. 20-39

A.I. Dimitras, Kyriaki Kosmidou and A.K. Apostolou

An empirical investigation of Greek firms' compliance to IFRS disclosure requirements pp. 40-62

Apostolos Ballas and Christos Tzovas

Firm visibility via group presentations pp. 63-94

Nick Demos and Claire Marston

An empirical evaluation of four financial distress prediction models for Greek firms: is there a 'most appropriate' model? pp. 95-112

Dimitrios P. Charalambidis and Dimitrios L. Papadopoulos

Volume 1, issue 4, 2009

MBAR models in the ASE (1974-2005) pp. 339-369

Anastasia G. Maggina

The evolution of public sector financial management in Bulgaria pp. 370-378

David S. Murphy

How to measure the comparability of financial statements? pp. 379-397

Vicky Cole, Joël Branson and Diane Breesch

Growing tendency to harmonisation with IFRS: some evidences from Turkey pp. 398-422

Mehmet C. Kocakulah, Can Simga-Mugan, Nazli Hosal-Akman and Mehtap Aldogan

To what extent is earnings management practised in Malaysia? pp. 423-437

Poh-Ling Ho and Chow-Siing Sia

Volume 1, issue 3, 2009

Management control: a review pp. 225-234

Anastasia G. Maggina

Does auditor reputation reduce information asymmetry? Evidence from Tunisia pp. 235-247

Faten Hakim and Abdelwahed Omri

The modelling of stock returns conditionally to the classes of volatility on the French market pp. 248-267

Siwar Ellouz

A comprehensive look at the re-examination of the re-evaluation effect of auditor switch and its determinants in Malaysia: a post crisis analysis from Bursa Malaysia pp. 268-291

Huson Ali Ahmed, Junaid M. Shaikh and Abu Hassan Isa

Institutionalisation of XBRL in the USA and UK pp. 292-304

Aminah Abdullah, Iqbal Khadaroo and Junaid Shaikh

Segmental reporting and competitive disadvantage: a study of Malaysian companies pp. 305-319

Mohammad Talha, Abdullah Sallehhuddin and Haider H. Madani

A framework for analysing the roles of management control systems in creating competitive advantage pp. 320-337

M.W. Indrani and Siriyama Kanthi Herath

Volume 1, issue 2, 2008

A pragmatic and holistic approach to strategic formulation through adopting balanced scorecard, SWOT analysis and blue ocean strategy – a case study of a consumer product manufacturer in China pp. 127-146

L.C. Koo, Hannah Koo and Lewis Luk

Earnings quality and equity liquidity: evidence from Tunisia pp. 147-165

Faten Hakim, Fatma Triki and Abdelwahed Omri

On the distributional properties of financial ratios in annual reports of Greek listed companies pp. 166-183

Anastasia G. Maggina

Factors influencing FRS 114 segmental reporting: evidence from Malaysia pp. 184-198

Mohammad Talha, Abdullah Sallehhuddin and Yaser Ahmad Fallatah

Measurement of performance at institutions of higher learning: the balanced score card approach pp. 199-212

Anbalagan Krishnan, Kwok Mow Chan, Jeya Chandra Malar Jayaprakash, Junaid M. Shaikh and Abu Hassan Bin Md Isa

A 'macro' analysis of the use of XBRL pp. 213-223

Aminah Abdullah, Iqbal Khadaroo and Junaid M. Shaikh

Volume 1, issue 1, 2008

An examination of the types of cost system used to obtain product costs in British manufacturing industry pp. 6-17

John A. Brierley, Christopher J. Cowton and Colin Drury

Adoptability of Japanese management practices in Sri Lankan industry pp. 18-28

Anura De Zoysa and Siriyama Kanthi Herath

A citation analysis of the top-ranked management and financial accounting journals pp. 29-44

Chee W. Chow, Kamal Haddad, Gangaram Singh and Anne Wu

Avoiding losses and earnings decrease by Malaysian companies before and after major corporate governance initiatives pp. 45-63

Mohammad Talha, Musthafa Mohamad and Abdullah Sallehhuddin

Governance of the PRC Qingtongxia Aluminum Corporation pp. 64-74

Jiexin Liu, Ehsan Feroz and Sungsoo Kim

Hewlett-Packard Co. (HP) accounting for decision analysis: a case in international financial statement analysis pp. 75-96

Junaid M. Shaikh

The consequences of information asymmetry, task and environmental uncertainty on budget participation: evidence from Malaysian managers pp. 97-114

Yuserrie Zainuddin, Sofri Yahya, Noor Nasir Kader Ali and Abdalmunaem Saleh Abuenniran

Relevance of intangible in the evaluation of firms: case of the French market pp. 115-125

Wassim Jamoussi, Mohamed Aymen Baklouti and Habib Affes