International Journal of Managerial and Financial Accounting

2008 - 2026

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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

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