Accounting and Finance Research

2012 - 2025

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Volume 6, issue 4, 2017

The Effect of Daily Stock Price Limits on the Investment Risk: Evidence from the Egyptian Stock Market pp. 1

Mai Ahmed Abdelzaher and Khairy Elgiziry

Corporate Governance, Ownership Structure and Stock Market Liquidity in Saudi Arabia: A Conceptual Research Framework pp. 17

Abdulaziz Mohammed Alsahlawi and Mohammed Abdullah Ammer

Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors pp. 31

Ziad AbdulHalim AlTheebeh and Hamza Yosuf Abu Qobu

Corporate Social Responsibility and Firm Performance: Evidence from an Emerging Market pp. 42

Elif Akben Selcuk and Halil Kiymaz

An Examination of the Effects of Change in Committee Chair on Audit Quality pp. 52

Izhar Haq, Teresa Lang and Hongkang Xu

The Role of Management Ownership in Bank Governance: Evidence from Taiwan pp. 74

Ping-Chang Lee and Hsin-Hong Kang

The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam pp. 87

Nguyen Thi Thanh Phuong

The Impact of Stock Dividends and Stock Splits on Shares’ Prices: Evidence from Egypt pp. 96

Osama Abd ElKhalek El Ansary and Mervat Hussien El-Azab

Corporate Governance Practices and Firm’s Capital Structure Decisions: An Empirical Evidence of An Emerging Economy pp. 115

Hassan M. Hafez

Stock Market Liquidity: Financially Constrained Firms and Share Repurchase pp. 130

Hazel Thu-Hien Nguyen

International Experience and Lesson for Vietnam: "Raising Capital for Investment in Infrasreuctural Development in International Intergration" pp. 155

Ha Thi Thuy Van and Vu Thi Kim Anh

Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure pp. 164

Niaz Mohammad, Md. Joynal Abedin and Asif Rahman

Do Firm Size Influence Financial Analyst Research Reports and Subsequent Stock Performance pp. 181

Huai-Chun Lo

Analyzing Foreign Investors Behavior in the Emerging Stock Market: Evidence from Qatar Stock Market pp. 197

Elsayed Elsiefy and Moustafa Ahmed AbdElaal

Earnings Management through Tax Reserves and Auditor-Provided Tax Services pp. 217

Chunlai Ye

Interpreting the Estimates from the Full VECH Model with Asymmetry: The Case of US and Canadian Equity Prices pp. 236

Chikashi Tsuji

The Financial Effects of Strategic Divestment – An Analysis of GE Capital pp. 244

Sean Stein Smith

Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam pp. 255

La Soa Nguyen, Manh Dung Tran, Thi Xuan Hong Nguyen and Quoc Hoi Le

Do the Federal Income Tax Deductions for Home Ownership Benefit the Less Advantage and Average American Family? pp. 265

Praveen Das, Denis Boudreaux and S. P. Uma Rao

The Effect of Performance on Israeli Equity Fund Flows pp. 272

Ofer Arbaa, Eva Varon and Uri Benzion

The Difference between Stock Prices before and after Implementation of International Financial Reporting Standards pp. 285

Shu-Ling Hsu

Risk-Return Dynamics of Cross-listed Stocks pp. 294

Ming Jing Yang

Volume 6, issue 3, 2017

Business Strategy and Intra-Industry Information Transfers pp. 1

Peng Guo

The Impact of Public Expenditure and Public Debt on Taxes: A Case Study of Jordan pp. 10

Ateyah Alawneh

Do Institutional Investors Aleviate Agency Costs in R&D Investment Decisions? pp. 24

Ricky William Scott

Is Financial Analysis Doomed? The Birth of “Reactive Valuation†Analysis pp. 39

Paul A. Griffin and Mohammedi Padaria

Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria pp. 48

Adenuga Abiola Oluwalope and Ojediran Sunday

LIFO Distortion in the Oil Industry – Revisited pp. 56

June Li and Megan Y. Sun

Issues in Sustainability Accounting Reporting pp. 64

Elena Munoz, Lijuan Zhao and David C. Yang

Foreign Exchange Reserves and the Macro-economy in the GCC Countries pp. 72

Samih Antoine Azar and Wael Aboukhodor

The Attitudes of Internal Auditors to Internal Audit Practice in Post-communist Countries - Case of Albania pp. 88

Mustafa Uc and Dritan Shehu

Testing the Predicting Ability of Technical Analysis Classical Patterns in the Egyptian Stock Market pp. 94

Osama El-Ansary and Dina Mohssen

Impact of Ownership Structure on Firm Performance in the MENA Region: An Empirical Study pp. 105

Neveen Ahmed and Ola Abdel Hadi

Bank Valuation Models – A Comparative Analysis pp. 116

Chitra Gunshekhar Gounder and M. Venkateshwarlu

The Impact of Business Life Cycle and Performance Discrepancy on R&D Expenditures-Evidence from Taiwan pp. 135

Shu-Chin Chang, She-Chih Chiu and Pei-Cheng Wu

Determinants of the Islamic Stock Markets Integration pp. 147

Bakri Abdul Karim, Jyiona Fam Jxiaw Linn and Zulkefly Abdul Karim

A Study of the Factors Affecting the Choice of Investment Portfolio by Individual Investors in Singapore pp. 153

A. Seetharaman, Indu Niranjan, Nitin Patwa and Amit Kejriwal

Pension Accounting Treatment: A Review of the Literature pp. 169

Augustine C. Arize, Ioannis N. Kallianiotis, John Malindretos, Denise Stabile and Demetri Tsanacas

Vietnamese Commercial Banks in Global Integration Context: Opportunities, Challenges and Recommendations pp. 184

Ha Thi Thuy Van, Dam Bich Ha and Hoang Thi Viet Ha

Volume 6, issue 2, 2017

An Associational Examination of the CaptialCube Effect Context for the MPV over the Linguistic Partitions: Testing Sensitivity & Specificity pp. 1

Edward J. Lusk and Michael Halperin

The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market pp. 12

Khalid Ali Ahmad Alduneibat, Mohammad abdallah fayad Altawalbeh and Firas Na'el Rawhi Hashem

Testing the Effect of Technical Analysis Strategies on Achieving Abnormal Return: Evidence from Egyptian Stock Market pp. 26

Osama El Ansary and Mona Atuea

Measuring the Impact of Economic Stability and Remittances of Overseas Workers on Bank Deposits: the Case of Jordan pp. 45

Amjad Qwader and Ateyah Alawneh

The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow pp. 59

Mwila Joseph Mulenga and Meena Bhatia

Long Term Dynamics of Indian ADRs Market: The Case of Persistence and Irregular Cycles pp. 71

Ivani Mausumi Bora and Manoj Kumar

An Exploration of the Time-varying Beta of the International Capital Asset Pricing Model: The Case of the Japanese and the Other Asia-Pacific Stock Markets pp. 86

Chikashi Tsuji

Consequences of CEO Overconfidence pp. 94

Qiuhong Zhao and Dave A. Ziebart

The Impact of Public Debt on the Economic Growth of Jordan: An Empirical Study (2000- 2015) pp. 114

Tawfiq Ahmad Mousa and Abdullah M Shawawreh

Implementing Integrated Reporting: Case Studies from the Italian Listed Companies pp. 121

Renato Camodeca and Alex Almici

The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt pp. 136

Mohamed Ali Wahdan and Mohamed Ashraf Emam

The Factors Impact on the Service Quality of People’s Credit Funds: The Case of Mekong Delta River in Vietnam pp. 150

Tran Thi Thanh Tu, Do Hong Nhung and Dang Ngoc Duc

Interactions of Economic Development, Government Intervention and Real Estate Price Based on the Analysis of the Impulse-response Function pp. 163

Shengnan Zhao and Hong Xu

Do the Israeli Provident Funds have the Ability to Time the Bond and Stock Markets? An Analysis across Alternative Investments pp. 169

Ofer Arbaa and Eva Varon

The Impact of Social Responsibility on Corporate Performance: Evidence from Taiwan pp. 181

Yun-Chia Yan, Li-Chuan Chou, Ta-Cheng Chang and John Darcy

Subordinated Binomial Option Pricing with Stochastic Arrival Intensity and Untraded Underlying Asset pp. 190

Carolyn W. Chang and Jack S.K. Chang

Impact of Demographics and Perceptions of Investors on Investment Avenues pp. 198

Ganga Bhavani and Khyati Shetty

The Effect of Tax Reforms on the Association between Tax Avoidance and Ownership Structure pp. 206

Ming-Lei Chang and Huang Der-Fen

Impact of Bitcoin as a World Currency pp. 230

A. Seetharaman, A.S. Saravanan, Nitin Patwa and Jigar Mehta

Volume 6, issue 1, 2017

The Influence of Information and Communication Technologies on the Regional Innovative Activity pp. 1

Evgeniy Popov, Konstantin Semyachkov and Viktoriya Simonova

The Effectiveness of Trade for Trade Segment as a Surveillance Effort to Prevent Price Manipulation: Evidence from India pp. 9

Kanaiyalal Shantilal Parmar and Chakrapani Chaturvedula

Trends and Calendar effects in Malaysia’s Stock Market pp. 18

Ayman Abdalmajeed Ahmad Al-smadi, Mahmoud Khalid Almsafir and Nur Hanis Hazwani Binti Husni

Corporate Financial Constraints and Internal Capital Markets: Evidence from Emerging Countries pp. 25

Mine Ugurlu, Ayse Altiok-Yilmaz and Elif Akben-Selcuk

Competition Conditions in Taiwan’s Public Accounting Industry pp. 43

Bao-Guang Chang, Tai-Hsin Huang and Hsiu-Mei Wang

Risk-based Performance, Nature of Property and Executive’s Steady Compensation: Evidence from Chinese Corporations pp. 57

Danlu Bu and Homayoon Shalchian

The Determinants of Export Documentary Credit in Lebanon pp. 68

Samih Antoine Azar

What Determines Banks’ Profitability? Evidence from Emerging Markets—the Case of the UAE Banking Sector pp. 77

Anupam Mehta and Ganga Bhavani

Searching for the Sustainably Profitable Stocks: Evidence on S&P 500 Companies pp. 89

Gengnan Chiang and Chin-Chi Liu

The Impact of Accounting Conservatism and Voluntary Disclosure on the Cost of Capital of Industrial Companies in Jordan pp. 102

Heba S Warad and Prof. Dr. Mamoun M Al-Debi'e

Corporate Disclosures and Financial Performance of Selected Indian Manufacturing and Non- Manufacturing Companies pp. 119

Nidhi Sharma Sahore and Anshul Verma

Capital Structure Theory: An Overview pp. 133

Abeywardhana D.K.y

The Impacts of Non-Performing Loans upon the Prices of Stocks in Jordanian Commercial Banks pp. 139

Firas Na'el Rawhi Hashem, Khalid Ali Ahmad Alduneibat and Mohammad abdallah fayad Altawalbeh

Shareholder Value Creation: An Empirical Analysis of Indian Banking Sector pp. 148

Chitra Gunshekhar Gounder and M. Venkateshwarlu