Accounting and Finance Research

2012 - 2025

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Volume 3, issue 4, 2014

Business Policies and New Firm Birth Rates Internationally pp. 1

John R. Nofsinger and Blerina Reca

Analysis of Small Credit Union Trends and Opportunities for Accountants pp. 15

Megan M. Burke

Comparisons of Asset Pricing Models in the Egyptian Stock Market pp. 24

Mohamed Ahmed Shaker and Khairy Elgiziry

Influence of Auditor Office Size on Earnings Prediction pp. 31

Daniel T. Lawson and Robert J. Boldin

Investment Opportunities and Audit Report Lags: Initial Evidence pp. 45

Trung Pham, Mai Dao and Veena L. Brown

The Joint Effects of Monitoring and Incentive Alignment on Accounting Conservatism pp. 58

Kiran Parthasarathy

Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana pp. 71

Joseph Mbawuni and Anderson Ronald Anertey

Analysis on How to Deal with Grain Futures Options within China pp. 86

Wenyou Gao

Comparison of Bankruptcy Prediction Models: Evidence from India pp. 91

Varadraj Bapat and Abhay Nagale

Retail Investors and Gold Buying Behaviour – A Perpetual Study of Indian Retail Investors pp. 99

Swati S Godbole and Kirti A Arekar

Cosmetic Earnings Management before and after Corporate Governance Legislation in Canada pp. 105

Charles E. Jordan, Stanley J. Clark and Marilyn A. Waldron

Conditional Conservatism of Aggregate Accounting Earnings pp. 115

Dongkuk Lim and Kenneth Zheng

Transfer Pricing in a Multi-Product Environment pp. 132

Savita A. Sahay

The Study on Decision Mechanism of Information Systems Outsourcing in Taiwan Financial Services Industry pp. 151

Tzu-Chun Sheng, Meng-Yin Shi and Jun-Hao Li

Test of Proportions Screening for the Newcomb-Benford Screen in the Audit Context: A Likelihood Triaging Protocol pp. 166

Edward J. Lusk and Michael Halperin

The Role of Project Finance in Contemporary Financing: “Theoretical Perspective†pp. 181

John K.M. Mawutor and Obeng Kwadwo

Volume 3, issue 3, 2014

Overnight Policy Rate Changes and Stock Market Reactions –The Experience in Malaysia pp. 1

Noor Azuddin Yakob, Yap Yih Tzeng and Carl B. McGowan, Jr

The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information pp. 12

Mohamed Rachid Ouezzani and Youssef Alami

The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses pp. 27

Guannan Wang

Institutional Investors, Payout Policy, and Agency Costs pp. 43

Ricky William Scott

ICTs and the Accounting Profession in a SIDS pp. 58

Terry Harris

Financial Restatements, Information Asymmetry, and Market Liquidity pp. 71

KwangJoo Koo and Daewon Kim

Mutual Funds’ Holdings and Listed Firms’ Dividend Payouts: Evidence from China pp. 84

Jing Chi, Jingjing Yang and Martin Young

The Effect of Different Corporate Market Capitalizations in International Portfolio Strategy in Eleven Asian Countries pp. 107

Kuo-Hao Lee

Board Subcommittees: If Not, Why Not? pp. 117

Tek Lama

Work Experience and Gender Effects on the Work Schedule Preferences of Undergraduate Accounting Students pp. 127

Sayeedul Islam and Diane Keyser Wentworth

Cash Holdings of S & P Firms Over the Past Decade pp. 143

Mary L. Fischer, Treba Marsh and Todd A Brown

A Strategic Approach to Performance Management in Banks: The Balanced Scorecard pp. 151

Elif Ozturk and Ali Coskun

Are Canadian Banks Ready for Basel III? pp. 159

Imad Kutum and Khaled Hussainey

Narcissism in Public Accounting Firms pp. 170

Michael D. Akers, Don E. Giacomino and Jill Weber

Volume 3, issue 2, 2014

Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity pp. 1

Gary M. Fleischman, Zafar Dad Khan and Paul D. Hutchison

The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application pp. 14

Mohamed A. K. Basuony

Bank Credits to the Private Sector: Potency and Relevance in Nigeria’s Economic Growth Process pp. 23

Prince C. Nwakanma, Ikechukwu S. Nnamdi and Godfrey O. Omojefe

Bank Restructuring–International Perspectives and Vietnam Practices pp. 36

Nguyen Hong Son, Tran Thi Thanh Tu and Tran Thi Hoang Yen

R&D and Insider Shareholding pp. 51

Feng-Li Lin

Corporate Governance and Accounting Performance: A Balanced Scorecard Approach pp. 60

Mona Elbannan and Mohamed Elbannan

Whether Sensible Business Tool or Deceptive Scheme to Conceal, the Special Purpose Entities Are here to Stay pp. 77

Sunita Ahlawat, Danielle Bellomo and Kyle Ropp

The Preponderance of Stock Picking Techniques: The Practice of Applied Money Managers pp. 87

Augustine C. Arize, Ioannis N. Kallianotis, Scott Liu, John Malindretos and Brian L. Maruffi

The Persistence of Accruals and Investment in Operating and Investment Cycle pp. 92

S.Golana Hosseinimehr and Yadollah Nourifard

An Empirical Description of Billionaires pp. 112

Andrew A. Anabila and Eunyoung Whang

Bankruptcy Prediction Model Using Neural Networks pp. 124

Xavier Bredart

The Challenges of Accounting Education: The Nigerian Experience pp. 129

Okolie Onyeisi Romanus and Amos Arowoshegbe

Finance Constraint and Firm Investment: A Survey of Econometric Methodology pp. 138

Pranab Das

Talmud and Markowitz Diversification Strategies: Evidence from the Nigerian Stock Market pp. 145

Prince C Nwakanma and Monday Aberiate Gbanador

An Empirical Study of the Method Effect in Analysing the Adoption of IFRS pp. 153

Christopher von Koch, Ola Nilsson, Micael Jonsson and Andreas Jansson

M&A Announcements and Their Effect on Return to Shareholders: An Event Study pp. 170

Priyanka Shah and Parvinder Arora

Detecting Newcomb-Benford Digital Frequency Anomalies in the Audit Context: Suggested Chi2 Test Possibilities pp. 191

Edward J. Lusk and Michael Halperin

Volume 3, issue 1, 2014

Do Analysts Understand Conservatism? pp. 1

Bo Ouyang and Huishan Wan

An Investigation of the Relationship between Risk and Return: The Case of the Latin American Stock Markets pp. 9

Chikashi Tsuji

Theories and Determinants of Voluntary Disclosure pp. 18

Nermeen Fathy Shehata

Does Organizational-level Affiliation of Internal Audit Influence Corporate Risk-Taking? -Evidences from Chinese Listed Companies pp. 27

Jinyu Yang, Woody Liao, Bin Liu and Henggui Shi

An Examination of Mortgage Loan Servicing Rights in the Aftermath of the Subprime Mortgage Crisis of 2006 pp. 46

Robert J. Cochran and Hunter T. Shelnutt

Fundamental Requirements for Building an Islamic Venture Capital Model pp. 55

Elsayed Elsiefy

Stakeholders’ Perception of the Implementation of International Financial Reporting Standards (IFRS) in Nigeria pp. 67

Jonathan A. Okunbor and Amos O. Arowoshegbe

Analysis on Enterprises’ Credit Behavior Choices in Different Credit Culture Environments pp. 73

Yuanyuan Ma

A Study on Accounting of Transfer Pricing and Its Effect on Taxation pp. 79

Dr. Metin Uyar

Capital Levels and Risk-Taking Propensity in Financial Institutions pp. 85

Giovanni Barone-Adesi, Walter Farkas and Pablo Koch-Medina

Income Tax Return Scams and Identity Theft pp. 90

Richard G. Brody, Christine M. Haynes and Hector Mejia

Political Willingness to Implement Public Sector Financial Management Reforms in Ghana - Accrual Basis of Accounting pp. 96

Julius Aidoo-Buameh

Market Timing Techniques: Its Use by Practitioners of Money Management pp. 106

Augustine C. Arize, Ioannis N. Kallianotis, John Malindretos, Brian L. Maruffi and Moschos Scoullis

Effects of Fiscal Policy under Different Capital Mobility pp. 111

Ping Han

A Study of the Deficit of the Third Party Liability Compulsory Insurance of Motor Vehicle pp. 116

Lili Bao and Zhengyu Gu