International Journal of Accounting and Finance

2008 - 2024

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Volume 4, issue 4, 2014

Transition to IFRS in Germany and Italy: impact on companies' reporting performance pp. 323-340

Michela Cordazzo

The impacts of leverage, price book ratio, dividend yield and past performance on stock returns pp. 341-357

Tristan Nguyen and Alexander Schuessler

Assessment of mergers and acquisitions in GCC banking pp. 358-377

Said Gattoufi, Saeed Al-Muharrami and Ghanim Shamas

Influence of control system characteristics on the choice of management accounting techniques in an emerging economy: the case of the United Arab Emirates pp. 378-397

Mayada Abd El-Aziz Youssef and Esam Eldin Moustafa

The impact of management and strategic controls on firm performance: an empirical study on the UK pp. 398-419

Mohamed A.K. Basuony

Volume 4, issue 3, 2014

Legal bonding, investor recognition, and cross-listing premia in emerging markets pp. 209-239

Thomas O'Connor

The implied cost of equity capital in the Jordanian industrial and service companies pp. 240-260

Ayman E. Haddad, Naser M. Abughazaleh and Osama M. Al-Hares

Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt pp. 261-304

Hassan A.G. Ouda

The relevance of International Financial Reporting Standards to Kazakhstan: perception of auditors pp. 305-322

Aminah Abdullah, Iqbal Khadaroo and Nurlan Zhameshov

Volume 4, issue 2, 2013

Dominant shareholders, excess control and audit fees in Canada pp. 119-142

Yves Bozec and Richard Bozec

Measuring efficiency of the banking industry before and after the recent financial crisis: some international evidence pp. 143-167

Devashis Mitra and Mohammad Siddiquee

The agreement process for implementing the International Education Standards for Accounting among Japanese accounting academics: a grounded theory approach pp. 168-189

Satoshi Sugahara and Gregory Boland

Healthcare industry equity risk premium and book-to-market anomaly in the US stock market pp. 190-207

Huijian Dong and Xiaomin Guo

Volume 4, issue 1, 2013

Financial and non-financial variables in predicting failure of small business reorganisation pp. 1-34

Erkki K. Laitinen

New insight on the CAPM: a copula-based approach Tunisian and international evidence pp. 35-62

Houda Ben Mabrouk and Abdelfettah Bouri

Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting: evidence from an emerging market pp. 63-85

Ali Uyar and Merve Kılıç

Dual class ownership structure and real earnings management pp. 86-97

Pavinee Manowan and Ling Lin

The value relevance of earnings and cash flows: the Tunisian stock market evidence pp. 98-117

Jaouida Elleuch Trabelsi

Volume 3, issue 4, 2012

Long-run relationship between macroeconomic variables and stock market - evidence from India pp. 291-307

Naliniprava Tripathy

Critical evaluation of capital budgeting techniques pp. 308-319

Divya Gupta and R.P. Mohanty

Do managers influence their own pay? Evidence from stock incentive plans in an emerging market economy pp. 320-342

Huihui Yang, Fei Pan, Siqi Li and Thomas W. Lin

The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies pp. 343-366

Muhammad Almezweq and Guy Liu

UK empirical evidence on the valuation relevance of goodwill amortisation pp. 367-381

Maqsood Iqbal Qureshi

Volume 3, issue 3, 2012

Effect of increasing the forecast horizon on correlation between forecasted returns and actual returns: an empirical analysis pp. 193-206

Vivek Raj Rastogi and Joydip Dhar

Differential changes in the value-relevance of earnings and book values over time: financial versus other industries pp. 207-222

Sharad Asthana and Lucy Huajing Chen

The price discovery process and volatility linkages in a resource-based emerging market: evidence from the Saudi Stock Market pp. 223-236

Abraham Abraham, Fazal J. Seyyed and Haider Madani

Accounting reasoning evolution: a case study of Romania pp. 237-272

Adela Deaconu and Anu?a Buiga

Controlling shareholder entrenchment, corporate governance and corporate performance pp. 273-289

Jackie Di Vito and Yves Bozec

Volume 3, issue 2, 2011

Determinants of environmental disclosures by Indian industrial listed companies: empirical study pp. 109-130

Prem Lal Joshi, Mishiel Said Suwaidan and Rajesh Kumar

Market timing and the corporate debt maturity choice: the case of Tunisian and French firms pp. 131-146

Khemaies Bougatef and Jameleddine Chichti

Securitisation transactions, real manipulation and stock market valuation pp. 147-164

Mohamed Chakib Kolsi and Hamadi Matoussi

Investigating accountants' occupational commitment and occupational turnover intention: evidence from Turkish accountants pp. 165-176

Aydem Ciftcioglu, Aylin Poroy Arsoy and Baris Sipahi

An exploratory study on the usefulness of intellectual capital information pp. 177-192

Abdulrahman Anam Ousama, Abdul Hamid Fatima and Abdul Rashid Hafiz-Majdi

Volume 3, issue 1, 2011

Capital structure and credit risk management: evidence from Turkey pp. 1-20

Guler Aras and Lale Aslan

Profitability and diversification benefits of momentum strategies on commodity index futures pp. 21-32

Antti Aalto, Jussi Nikkinen, Jarkko Peltomaki and Sami Vähämaa

Teaching the case method in an advanced management accounting course in a passive learning environment pp. 33-48

Nik Nazli Nik Ahmad

Why reduce profit? Accounting choice of impairments in Swedish listed corporations pp. 49-71

Pernilla Broberg, Sven-Olof Yrjo Collin, Torbjorn Tagesson, Monika Axelsson and Charlotta Schele

Accounting narratives' characteristics and firm performance in the MD&As of listed Italian companies pp. 72-86

Helmi Hammami

Is there a difference between well-informed laypersons' and auditors' perceptions of auditor independence? Hong Kong evidence pp. 87-107

Philip Law and Adrian Lei

Volume 2, issue 3/4, 2010

An analysis of UK firms' disclosures about derivatives usage in their corporate reports pp. 237-253

Theresa Dunne, Christine Helliar and David Power

Inflation and stock returns pp. 254-274

Samih Antoine Azar

Linear information dynamics parameters: market-wide vs. group-wide estimation pp. 275-297

Walid Saleh

An empirical study on the reliability and informativeness of accounting numbers: after enforcing the internal accounting control system in Korea pp. 298-330

Sun-A Kang and Sun-Bin Chun

An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt pp. 331-367

Khaled Dahawy and Khaled Samaha

Volume 2, issue 2, 2010

The effect of earnings characteristics on firms' discretionary disclosure decisions pp. 131-155

William Wilcox, Kevin Thomas Berry, Yonpae Park and Mitchell Raiborn

Cultural effects on accounting practices and investment decisions pp. 156-170

Karen Moustafa Leonard, Michael Slaubaugh and Hwei Cheng Wang

Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies pp. 171-191

Talal Al-Hayale

Internal audit in the state and local governments of Malaysia: problems and solutions pp. 192-219

Azham Md. Ali, Mohamad Hisyam Selamat, Juergen Dieter Gloeck and Lee Teck Heang

Determination of capital structure in India: a partial adjustment approach pp. 220-235

Jitendra Mahakud and Arun Kumar Misra

Volume 2, issue 1, 2010

Short-term stock price momentum, long-term stock price reversal and the effect of information uncertainty pp. 1-48

Walid Saleh and Orouba Al Sabbagh

An empirical study of the financial information disseminated on the internet and the perceived usefulness for shareholders and regulators pp. 49-66

Ramaiyer Subramanian and John B. Raja

Constructing an FPMS in a medium-sized consulting company using a combination of an ERP system and Microsoft Excel pp. 67-83

Anders Rom and Carsten Rohde

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation pp. 84-112

Kingsley O. Olibe, Robert H. Strawser and William R. Strawser

Internet Financial Reporting (IFR) in the GCC: extent and practices pp. 113-129

Ehab K.A. Mohamed