Accounting and Finance Research

2012 - 2025

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Volume 5, issue 4, 2016

Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective pp. 1

Mohamed Elbannan

IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry pp. 30

Mohamed Elbannan

Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan pp. 49

Yih-Wenn Laih

Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach pp. 63

M. E. Oghuvwu and A.s Omoye

The Effect of CEO and CFO Resignations on Going Concern Opinions pp. 76

Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet and Pongprot Chatraphorn

A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan pp. 89

Cheng-Tsung Lu and Yeun-Wen Chang

Asset Allocation or Active Management ? Evidence from Israeli Provident Funds pp. 105

Ofer Arbaa and Uri Benzion

The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange pp. 115

Ahmed A.Elhakeem and Khairy Elgiziry

Credit Provision Strategy during Financial Crisis Using Bank Accounting Data pp. 137

Eleftherios Fotios Aggelopoulos, Vasilios Giannopoulos and Evgenia Mpourou

The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka pp. 147

N.L.E. Abeywardana and K.M. Panditharathna

Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform pp. 163

Folajimi Festus Adegbie, Jayeoba Olajumoke and Kwabai Jerry Danjuma

Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information pp. 179

Sin-Hui Yen, Yun-Ting Lai and Hui-Ling Chen

Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis pp. 192

Liqiang Chen

What Drives Mutual Funds Long-term Herding: Bear or Bull Markets? pp. 214

G. Rubbaniy

Volume 5, issue 3, 2016

Assessment of Compliance with OHADA Uniform Accounting Act by Public Limited Companies pp. 1

Michael Fossung

The Effects of Customers’ Bargaining Power on Capital Expenditure and Earnings Management: Evidence from Taiwan pp. 12

Shieh-Liang Chen and Li-Yu Chen

Dual Attributes of Government Intervention and China’s Real Estate Prices—Is Chinese Government a Promoter of the Real Estate Prices? pp. 29

Hong Xu, Hui Wang, Chunming Zhou and Zhen Geng

Corporate Governance in the Banking Sector (Empirical Study on the Effect of Separating Chairman and Chief Executive Officer (CEO) Positions on Financial Performance) pp. 37

Ayman Mohamed Zerban and Wael Bahaa El Din Ateia

On the Informational Role of Delayed Good News: A Firm-Level Crash Risk Evidence from Egypt pp. 44

Abd El-Rahman M. Selmy and Khairy A. El-Giziry

Bank Performance and Its Underlying Factors: A Study of Rural Banks in Indonesia pp. 55

Te-Kuang Chou and Agung Dharmawan Buchdadi

The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework pp. 64

Veliota Drakopoulou

Dividend Policy and Corporate Governance Perspective pp. 77

Salman Riaz, Yanping Liu and Muhammad Ishfaq Ahmad

Effect of Some Firms’ Internal Factors on Value in Emerging Markets: Evidence from the Egyptian Stock Market pp. 87

Farahat Ragab Abdeltawab and Khairy Elgiziry

Accounting Information: Which Information Attracts Investors Attention First? pp. 107

Ahmad N Obaidat

Do Political Connections Affect Bank Loan Loss Provision Reliability? pp. 118

Qiuhong Zhao

The Effect of Regulation on the Relationship between Earnings and Stock Returns pp. 127

Doina C. Chichernea and Diana R. Franz

The Effects of Earnings Quality and Leverage Deficit on Financing Policy pp. 144

Yi-Mien Lin and Tzu-Wen Lee

Source of IPOs’ Underperformance – Evidence on the Implication of Accrual Reversal pp. 161

Qianyun Huang

Quality Cost and Its Relationship to Revenue Sharing in Supply Chain pp. 173

Fayza M. Obied-Allah

Growth of Stock Market in the UAE through Merger: A Comparative Study of GCC Stock Markets pp. 190

Robinson Joseph and Manuel Fernandez

Volume 5, issue 2, 2016

Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society pp. 1

Alper Erserim

Mergers and Acquisitions: The Trend in Business Environment in Nigeria pp. 10

A. S. Omoye and S .J. Aniefor

Jordanian Universities and Their Role in the Trend towards the Development of Technical Competence for Accounting Learning Outcomes in Line with IES #2 pp. 20

Yaser S. AL Frijat and Mohammad K Shbeilat

NPL and Corporate Governance: A Case of Banking Sector of Pakistan pp. 32

Muhammad Ishfaq Ahmad, Wang Guohui, Mudassar Hassan, Muhammad Akram Naseem and Ramiz ur Rehman

Auditing of Subsequent Events: A Survey of Auditors in the City of Istanbul in Turkey pp. 42

Zehra Ozdemir and Basak Ataman Gokcen

Exchange Rate Variations and Agricultural Exports in Vietnam pp. 54

Cuong Xuan Dinh and Toan Nguyen

The Stock Price Crash Risk Prediction by Neural Network pp. 61

Qunfeng Liao

Factors Influencing the Acceptance of International Public Sector Accounting Standards in Cameroon pp. 71

Mukah Samuel Tanjeh

SWOT Analysis on the E-commerce System of Mt.Jiuhua Tourism in the Big Data Age pp. 84

Yun Li

A Linguistic Examination of the CapitalCubeâ„¢ Market Effect Variables pp. 89

Edward J. Lusk and Michael Halperin

Analysis of the Correlation Structure between Stock and Exchange Rate Markets: An Example of China on Asian emerging Markets pp. 104

Ming-Chieh Wang and Sook-Hui Lee

Macroeconomic Developments and Exchange-Rate Policy in Turkey, 1980-2001 pp. 115

Ozlem Aytac

Asymmetric Volatility and Dynamic Asset Allocation pp. 126

Meng-Sung Hsieh

Bank Opacity and Crash Risk pp. 138

Yuan Wen

Influence of Profitability to the Firm Value of Diversified Companies in the Philippines pp. 149

William Sucuahi and Jay Mark Cambarihan

The Impact of Intangible Assets Internally Developed on the Market Value of Companies "A Field Study in the Pharmaceutical Companies in Jordan." pp. 154

Osama Omar Jaara and Khalid Abdul Rahman Elkotayni

Volume 5, issue 1, 2016

The Effects of Board Characteristics and Ownership Structure on the Corporate Financial Leverage pp. 1

Mohamed Galal Abobakr and Khairy Elgiziry

An Empirical Contextual Validation of the CapitalCubeTM Market Trading Variables as Reflected in a 10-year Panel of the S&P500: Vetting for Inference Testing pp. 15

Edward J. Lusk and Michael Halperin

Gold as a Hedge and a Diversifier: The Perspective from Lebanon pp. 27

Samih Antoine Azar

Corruption as an Agency Problem – Currency Hedging in Corrupt Countries pp. 38

David M. Simmonds, Sanjib Guha and Carl B. McGowan, Jr

Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards pp. 50

Folajimi Festus Adegbie and Fofah Evelyn Temitope

Earnings Management, Earnings Surprises, and Distressed Firms pp. 64

John S. Howe and Reza Houston

Fair Value Accounting: A Controversial but Promising System pp. 88

Fawzi A. Al Sawalqa

Troublesome Tidings? Investors’ Response to a Wells Notice pp. 99

Paul A Griffin and Estelle Y Sun

Study on Internet Investor Relations Management Evaluation of Listed Companies in China pp. 121

Ping Guan, Liangrong Song and Haimin Cao

Chapter 11 Stocks: Information Uncertainty pp. 130

Xavier Brédart, Nadine Levratto and Messaoud Zouikri

Bank Diversification and Future Stock Price Performance: Evidence from Post-Acquisition Returns after the GLBA pp. 137

Lonnie L. Bryant

The Impact of the Opinions of the Independent Auditors on the Investor Decisions in Banking Sector: An Empirical Study on the Banks Operating in Turkey pp. 157

Basak Erdem Rena, Elif Guneren Genc and Fatma Ulucan Ozkul

Modeling Equity Compensation under Accounting Contingencies pp. 164

John Bizjak, Swaminathan Kalpathy and Rex Thompson

The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302 pp. 180

Shin Hyoung Kwon

LIFO Distortions in the Manufacturing Industry pp. 191

June Li and Megan Y Sun

Mutual Fund Ratings and Efficiency: An Examination of the Relationship pp. 202

Mahendra Raj and Md Hamid Uddin

Political Connection and the Demand for Industry Specialist Auditors pp. 210

Li Zheng Brooks

Heterogeneity of Trading Information and the Price-Volume Relationship: Theory and Evidence pp. 232

Hsinan Hsu, Tsung-Che Wu, Grace Shu-hsing Wu and Ya-Hui Chang

U.S. Macroeconomic News and International Stock Prices: Evidence from Newspaper Coverage pp. 247

Gene Birz and Sandip Dutta