Accounting and Finance Research

2012 - 2025

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Volume 11, issue 4, 2022

Does Misery Impact Corporate Risk-Return Relationships? pp. 1

Tiffany Jo Westfall and Aaron D. Crabtree

Degree of Internationalization, Financial Structure and Cost of Capital: Evidence from Emerging Taiwan pp. 23

Ta-Cheng Chang, John Darcy, Yu-Ting Hou and Yun-Chia Yan

ESG and Firm Value pp. 37

Andrea Quintiliani

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 4, 2022 pp. 48

Sarah Chen

Volume 11, issue 3, 2022

Corporate Bondholder Reactions to Bank Loan Covenant Violations and the Evolution of Bank Loan Covenants pp. 1

Yuqian Wang, Che-Wei Chiu and Shu-Ling Wu

Roy’s (1952) Revisited in Today’s Investing Contexts pp. 14

Manuel Tarrazo

Error Propensities Amongst Finance and Accounting Professionals: Can We Quantitatively Measure Illusion of Control or Chaos? pp. 34

Keith I. Taylor and Halil Kiymaz

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 3, 2022 pp. 49

Sarah Chen

Volume 11, issue 2, 2022

An Empirical Risk and Return Analysis of Select Stocks in NASDAQ 100 pp. 1

Arindam Banerjee

Firm Attributes and Corporate Tax Aggressiveness: A Comparative Study of Nigeria and South Africa Banks pp. 18

John Obiora Anyaduba and Ivie Ologhosa Ogbeide

The Impact Of Asset Management Efficiency Ratios on Earnings per Share Case Study of Industrial Companies Listed on the Amman Stock Exchange from 2005 to 2019) pp. 35

Ateyah Mohammad Alawneh

Understanding the Corporate Governance Score: Are Some Components of Corporate Governance Overrated? Evidence from a Developing Country pp. 48

Phillip C. James

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 2, 2022 pp. 58

Sarah Chen

Volume 11, issue 1, 2022

A Meta Analysis of Materiality Studies pp. 1

David E. Vance

The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon pp. 13

Michael Fossung, Samuel Tanjeh Mukah, Kueda Wamba Berthelo and Motika Eubert Nsai

Style Drift and Alphas: A Case Study in International Retail Funds pp. 24

Cathy S Goldberg, Carol M Graham and Francisco A Delgado

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 1, 2022 pp. 33

Sarah Chen

Volume 10, issue 4, 2021

Longing for Haute Finance in the 21st Century? A Neo-Polanyian Approach to the Theory of Money in the Digital Age pp. 1

Chikako Nakayama

Spillovers and Dynamic Correlations between REITs, Exchange Rates, and Equities in Japan pp. 13

Chikashi Tsuji

A Managed Policy on Capital Inflows pp. 23

Khaled Amira, Mark L. Muzere and Mark Wilson

Asset Allocation via Machine Learning pp. 34

Zhenning Hong, Ruyan Tian, Qing Yang, Weiliang Yao, Tingting Ye and Liangliang Zhang

Financial Development in Developing Countries and Its Impact on Economic Growth between 2008 and 2017 pp. 50

Khuloud Mohammed Alawadhi, Nour Mansour Alshamali and Mansour Mohamed Alshamali

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 4, 2021 pp. 68

Sarah Chen

Volume 10, issue 3, 2021

Ethics, Adverse Selection, Target Method of Sale Strategies, and Akerlof’s “Lemons†Problem pp. 1

Carol L. Cain, Gary M. Fleischman, Antonio J. Macias and Juan Manuel Sanchez

Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions pp. 27

Gnanakumar Visvanathan

Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A pp. 44

Damiano Montani, Daniele Gervasio, Andrea Pulcini and Camilla Marchesi

The Quantitative Easing Bursts Bitcoin Price pp. 65

Marco Patacca and Sergio Focardi

Financial Situation Unique Indicator for Electric Sector Firms pp. 72

Aracéli Cristina de S. Ferreira, Vinicius Mothe Maia, Dilo S. de Carvalho Vianna and Juliana Molina Queiroz

Stewardship Accounting Practice by Government Ministries in Cameroon pp. 83

Samuel Tanjeh Mukah

Liquidity of Tunisian Stock Market: A Panel Var Estimation pp. 93

Wafa Chabeb and Adel Boubaker

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 3, 2021 pp. 104

Sarah Chen

Volume 10, issue 2, 2021

Underpricing Process of IPOs in Tunis Stock Exchange: An Agent-Based Modelling Approach pp. 1

Sahbi Missaoui and Nizar Raissi

Multifractal Analysis of the Foreign Exchange Markets Application to MENA Countries pp. 17

Nabiha Haouas

Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities pp. 51

San Lio

Does Audit Committee Characteristics Promote Risk Management Practices in Nigerian Listed Firms? pp. 70

Stephen A. Ojeka, Alex Adeboye and Olajide Dahunsi

Exploring the Audit Supervision of China’s Medical Insurance Fund Based on the 2019 Medical Insurance Fund Audit Data pp. 78

Xinyi Zhou and Wunhong Su

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 10, No. 2, 2021 pp. 87

Sarah Chen

Volume 10, issue 1, 2021

Diffusion of Innovation: Adoption of Learning Management System Technology in Emerging Market Economies pp. 1

Rashid Khan, Akash Dania, Dialdin Osman and Dexter Gettins

Unobservable Monetary Policy Surprises and Exchange Rates pp. 11

Vahid Gholampour

Working Capital Management (WCM) and Firm Performance in Emerging Markets: A Case of Bangladesh pp. 36

Rafiqul Bhuyan, Mohammad Sogir Hossain Khandoker, Noshin Tasneem and Mahjuja Taznin

An Empirical Analysis of Productivity Changes in the Ethiopian Commercial Banks: Using DEA- Based Malmquist Productivity Index Approach pp. 48

Alem Gebremedhin Berhe

Factors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts pp. 58

Dejene Debebe Kibret

Synopsis of the Accounting Research in Hellas pp. 75

Yiannis Yiannoulis

Volume 9, issue 4, 2020

The Role of Operating Income on the Internal Long-Term Financing Decisions pp. 1

Hisham I. Ahmaro and Abdul Khaliq M. Alrawi

Alphas: A Case study in International Institutional Mutual Funds pp. 10

Francisco A Delgado, Cathy S Goldberg and Carol M. Graham

Analyzing Impact of a Crisis on Bank Financial Ratios pp. 17

Osman Nal and Andrew Cai

Review of IPO Primary Market Pricing Literature pp. 32

Sabrina Severini

The Impact of Intellectual Capital on Firms’ Performance: Evidence from Saudi Arabia pp. 44

Afnan Alturiqi and Khamoussi Halioui

Internal Information Environment and Labor Investment Efficiency pp. 70

Xin Luo and Fan Zhang

Can Build-to-Rent Generate Affordable Housing Outcomes? A Whole-Life Costing Approach to Investment Analysis pp. 85

Prince Acheampong and George William Earl

Volume 9, issue 3, 2020

Bank Value at Risk (VAR) disclosures. A missed leading indicator to the Financial Crisis of 2008? pp. 1

Kiran Parthasarathy

The Reduced Rules Rule Based Forecasting Decision Support System: Details and Functionalities: An Audit Context pp. 13

Manuel Bern and Edward Lusk

Fair Value Accounting and Implications for the Auditing Profession: Historical Overview pp. 31

Esraa Esam Alharasis, Maria Prokofieva, Rateb Mohammad Alqatamin and Colin Clark

Dividend Policy, Economic Value Added, Market β, Firm Size and Stock Return pp. 53

Dwi Asih Surjandari and Lela Nurlaela Wati

Risk Disclosure Patterns among Jordanian Companies: An Exploratory Study during Covid-19 Pandemic pp. 69

Fawzi Ata Al-Sawalqa

The Small-Sized Premium: Is It Really Relevant? Evidence from the European Equity Market pp. 85

Renato Salvatore Camodeca, Christian Prinoth and Umberto Sagliaschi

The Influence of Behavioural Finance Factors and the Moderating Effects of Contextual and Demographic Factors on Individual Investor’s Investment Performance pp. 101

Tuan Derwyn Hamidon and Sampath Kehelwalatenna

Volume 9, issue 2, 2020

Flight to Quality Existence in the Egyptian Stock Market: An Analysis of Stock Market, Quality Stock and Treasury Bills pp. 1

Doaa Samy Sedeek and Khairy Elgiziry

Corporate Governance Mechanisms and Firm’s Performance: Evidence from Jordan pp. 11

Mohammad Abdullah Fayad Altawalbeh

Business Strategy, Accounting Conservatism and Performance pp. 23

Han Li

Factors Affecting Business Failure of Small and Very Small Greek Family Enterprises pp. 35

Nikolaos Arnis, Kostas Karamanis and Georgios Kolias

Firms’ Financing Choices and Profitability in the For-Profit Education Industry: An Empirical Survey of Education Companies Listed on the NYSE and NASDAQ Stock Markets pp. 46

Andrea Quintiliani

Accounting Standards, Reporting Incentives, and Earnings Management pp. 60

Xiaoxiao Song and Jennifer L. Bannister

The Influence of Bank Credit on Financial Structure and Financial Return for the Romanian Companies Active in Car Parts Distribution pp. 73

Andrei Baciu, Petre Brezeanu and Adrian Simon

Anatomy of the Fund Management Industry pp. 84

A Seetharaman, Nitin Patwa and Priyanka Suchdev

Volume 9, issue 1, 2020

Preferential Income Tax Rate and Research and Development Investment: Evidence from Small and Medium-Sized Listed Firms in China pp. 1

Xiaobao Song, Chun Guo and Wunhong Su

Statewide Adoption of the AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions pp. 16

Devon Baranek and Ethan Kinory

Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function pp. 28

Yaser Saleh ALfrijat

Irrelevance of inflation: The Dow stocks pp. 45

Samih Antoine Azar

Investors’ Structure and Investment Decision Making Factors: Evidence from Capital Market in Bangladesh pp. 67

Md. Hafizur Rahman Khan and Mohammad Saiful Islam

What is the Return Rate of a Corporate Pension Scheme? Generalized Annuity Factors Simplify Calculation pp. 76

Joerg Wilde