Accounting and Finance Research

2012 - 2025

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Volume 4, issue 4, 2015

The Long-run Performance of Chinese Private Firm IPOs pp. 1

Jing Chi, Jing Liao and Lin Qian

The Effects of CEO Power on Firm Value: Evidence from the Financial Crisis of 2008 pp. 13

Kwangjoo Koo

Modern Tools to Evaluate the Performance of Business Organizations between Theory and Practice-The Case of Public Cement Companies in Algeria pp. 26

Murad Kouachi and Talal Al-Kassar

Rating the State Government Public Pension Plans in the US pp. 39

Jiapeng Liu, Rui Lu and Zhengyang Zhang

Determinants of Latin America’s Overreliance on International Trade Taxation pp. 60

Mark A. McCoon

Information Transfers from Management Earnings Forecasts: Irrational Underreaction and Subsequent Correction pp. 69

Wu-Lung Li and Kenneth Zheng

Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management: Evidence from Taiwan pp. 84

Jo-Lan Liu and Ching-Chieh Tsai

The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment pp. 97

Julia Baldauf, Marcel Steller and Rudolf Steckel

Firms’ Environmental Uncertainty and Excessive CEO Pay pp. 115

Grace J. Y. Johnson, Li Sun and Joseph H. Zhang

The Pricing of Liquidity Risk and Accounting Quality in Canada pp. 127

Carl Brousseau

Leverage and Stock Returns: Evidence from Istanbul Stock Exchange pp. 140

Hakkı Ozturk and Ayse Altiok Yilmaz

Searching in the Pre-IPO Market-Interaction between Private Firms and Investment Banks pp. 147

Chung Chen, Milena Petrova and Garrison Hongyu Song

The Effect of Earnings Quality on the Returns-Earnings Relationship: Evidence from Jordan pp. 165

Alaa' A Abdelkarim and Mamoun M Al-Debi'e

Incremental Value Relevance of Disaggregated Book Values and Disaggregated Earnings: Evidence from Nigeria pp. 176

Okun Omokhoje Omokhudu and Peter Okoeguale Ibadin

Auditor Industry Specialization and Market Valuation of Earnings and Earnings Components: Empirical Evidence from Firms Listed in Tehran Stock Exchange pp. 187

Esmail Tavakolnia and Seyed Vali Mostafavi Makrani

Volume 4, issue 3, 2015

The June Phenomenon and the Changing Month of the Year Effect pp. 1

Anthony Yanxiang Gu

Effect of Earnings Management on Economic Value Added: A China Study pp. 9

Yishu Wang, Xue Jiang, ZhenJia Liu and Weixing Wang

The Value Relevance of Accounting Information: Evidence from Nigeria pp. 20

Okuns Omokhoje Omokhudu and Peter Okoeguale Ibadin

Director Optimal Pay against Fat Cats in Taiwan pp. 31

Feng-Li Lin, Shiow-Jen Wang and Guan-Hao Peng

Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana pp. 40

Joseph Akadeagre Agana, Kwame Mireku and Kingsley Opoku Appiah

Is Pharmaceuticals Industry Efficient? Evidence from Dhaka Stock Exchange pp. 46

Mohammad Noman Siddikee and Noor Nahar Begum

Book-Tax Income Differences and Major Determining Factors pp. 55

B. Brian Lee, William Vetter and Michael Williams

Corporate Governance and Dividend Policy: An Empirical Analysis From Borsa Istanbul Corporate Governance Index (XKURY) pp. 66

Alev Dilek Aydin and Seyma Caliskan Cavdar

Dependence Structure and Hedging of U.S. Spot and Futures Markets in Financial Crisis pp. 77

Shanglei Chai

The Value Relevance of Revenue Recognition under International Financial Reporting Standards pp. 88

Karina Kasztelnik

The Dividend Effect on Stock Price- An Empirical Analysis of Malawi Listed Companies pp. 99

Byson Beracah Majanga

The Impairment of Long-Lived Assets and Reversing Revaluation Review under US GAAP VS. IFRS Models in the United States pp. 106

Karina Kasztelnik

How does CEO Compensation in U.S Corporations Compare with European and British Firms? A Review of the Literature pp. 114

Brian Maruffi, Augustine C. Arize, Manar Awad, John Malindretos and Alfred Verrrios

Volume 4, issue 2, 2015

Sustainability Considerations in Capital Budgeting Decisions: A Survey of Financial Executives pp. 1

Kyle S Meyer and Halil Kiymaz

Financial Stability an Imperative Condition to Develop the Enterprise Phenomenon pp. 14

Isac Bors

An Analysis on the Performance of the Participation Banks in Turkey pp. 24

Aydin Karapinar and Ismail Cagri Dogan

Studying the Accounting Information Role for the Industrial Companies' Attitudes towards the Implementation of Total Quality Management System (Syrian Case) pp. 34

Mohyedin Hamza and Talal A Al-Kassar

A Simultaneous Equations Model of Returns, Volatility, And Volume With Intraday Trading Dynamics pp. 50

Megan Y. Sun and June F. Li

An Empirical Analysis of Lead-Lag Relationship among Various Financial Markets pp. 60

Xiaoli Wang

Has Business Segment Disclosures under SFAS No. 131 Improved in the Last Ten Years? (2013-2004) pp. 78

Robert D Bell

The Relationship between Governance and Earnings Management: An Advanced Empirical Study of Non-profit Hospitals in Taiwan pp. 90

Zhen-Jia Liu and Yi-Shu Wang

A Probabilistic Capital Budgeting Model for New Product Development under Stage-Gate Process pp. 99

Mohammad Sharifzadeh and Azi Sharif

Estimating the Cost of Equity Capital: An Empirical Analysis in the Tunisian Context pp. 110

Mejda Dakhlaoui and Marjène Rabah Gana

Can Anyone Read Accounting Footnotes Well Enough to Understand Them? pp. 123

Kelly Wilkinson and Alan B. Czyzewski

An Analysis on Trading Behaviors of Currency Futures: Evidence from BRICS Countries pp. 134

Chiu-Lan Chang and Ming Fang

Volume 4, issue 1, 2015

The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context pp. 1

Olfa Ben Jemaa, Mohamed Toukabri and Faouzi Jilani

Determinants of Dividend Policy: Evidence from GCC Market pp. 17

B Rajesh Kumar and K Abdul Waheed

Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations pp. 30

Karen Green and Benson Wier

Determinants of Audit Fees: Evidence from Jordan pp. 42

Hassan Yahia Kikhia

International Regulatory Revelations of the Shadow Banking pp. 54

Ping Han

Do Corporate Governance Disclosures Matter for Bank Cost of Capital? Empirical Evidence from Accounting Statements of Egyptian Banks pp. 59

Mona Elbannan and Mohamed Elbannan

Getting Loan Clients to Recommend Financial Service Providers: The Role of Satisfaction, Trust and Information Quality pp. 78

Joseph Mbawuni and Simon Gyasi Nimako

Industry Structure of Debt and Market Share Leadership Persistence pp. 92

Donna L. Paul and Gulnara Zaynutdinova

Banking Risk and Operating Efficiency Measures in the Era of IT pp. 103

Farkhanda Shamim, Shahid W. Anjum and Amal Abdel Wakil

The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism pp. 112

Mai Dao, Hassan R. HassabElnaby and Amal Said

Rating the Stock Market Performance through Zero-Investment Strategies pp. 129

Maria-Teresa Bosch-Badia, Joan Montllor-Serrats and Maria-Antonia Tarrazon-Rodon

The Precision of Unconditional Estimators of the Equity Premium pp. 143

Samih Antoine Azar

Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals pp. 151

John G. Irwin, Carmen C. Lewis, Cherie Fretwel and Randi E. Myers

Assessment of Efficiency and Profitability of Listed Banks in Ghana pp. 164

John Kwaku mensah Mawutor and Awah Fred

Are There any Regular Variations in the Taiwan Stock Market: A Case Study of Taiwan Stock Exchange Capitalization Weighted Stock Index (TAIEX) pp. 172

Tzu-Yi Yang and Yu-Tai Yang

The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance pp. 180

Theresia Woro Damayanti, Sutrisno T, Imam Subekti and Zaki Baridwan