International Journal of Accounting and Finance

2008 - 2026

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Volume 5, issue 4, 2015

A study of the values of Jordanian accounting and finance students pp. 291-306

Talal Al-Hayale, George Lan and Maureen Gowing

Financial and non-financial drivers of insurance sector in an emerging economy pp. 307-337

S. Rajaram, P. Suganthi and H. Gin Chong

Monitoring role of the board and ownership concentration: from interests misalignment to expropriation pp. 338-361

Richard Bozec and Mohamed Dia

Role of investor sentiment in financial markets: an explanation by behavioural finance approach pp. 362-401

Nizar Raissi and Sahbi Missaoui

Volume 5, issue 3, 2015

Determinants of financial sustainability in the micro finance sector: evidence from Kenya, Tanzania and Uganda pp. 189-204

Nelson Maina Waweru and John M. Parkinson

Outside director compensation and earnings quality pp. 205-229

Chan Du and Ting-Ting Lin

Timeliness of corporate financial reporting: empirical evidence from listed companies in Bangladesh pp. 230-261

Sumon Das

Firm value, investment and monetary policy pp. 262-289

Marcelo Bianconi and Joe Yoshino

Volume 5, issue 2, 2015

Family control, corporate governance, and auditor choice: evidence from Italy pp. 99-116

Giuseppe Ianniello, Marco Mainardi and Fabrizio Rossi

The information content of permanent versus transitory earnings: UK evidence pp. 117-132

Wael Mostafa

Family firms and the market's sensitivity to accruals quality pp. 133-147

Guy D. Fernando, Richard A. Schneible Jr . and SangHyun Suh

Voluntary internet disclosure in four GCC countries: a study of attributes and determinants pp. 148-171

Ehab K.A. Mohamed and Mohamed A.K. Basuony

Do the characteristics of the board of directors affect the value relevance of accounting information? pp. 172-187

Mishari M. Alfraih, Faisal S. Alanezi and Khalid A. Alanzi

Volume 5, issue 1, 2015

Adoption of IFRS by listed companies in Qatar: challenges and solutions pp. 1-26

Ebtesam S. Al-Mannai and Nitham M. Hindi

Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence pp. 27-47

Mohamed Ali Boujelbene and Habib Affes

Did PwC lose reputation post audit failure at Satyam Computer Services? Evidence from the Indian audit market pp. 48-61

Partha Sarathi Mohapatra, Allan Graham and Anup Nandialath

An activity-based costing model for an engineering department of an Indian university pp. 62-81

Rishi Dwivedi and Shankar Chakraborty

Mechanisms of corporate governance and fixed asset revaluation pp. 82-97

Senda Wali

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