International Journal of Financial Research

2010 - 2021

Current editor(s): Gina Perry

From International Journal of Financial Research, Sciedu Press
Bibliographic data for series maintained by Gina Perry ().

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Volume 12, issue 3, 2021

Half Century of Gold Price: Regime-Switching and Forecasting Framework pp. 1-18

Nguyen Bao Anh and Yiqiang Q. Zhao

Estimating the Translog Cost Function for the Telecommunications Sector in Saudi Arabia: The Case of Saudi Telecom Company: An Empirical Study pp. 19-30

Salim Bagadeem

Remuneration, Personnel Expenses and Third Party Expenses in Times of Covid-19 in the Financial Sector pp. 31-42

Anderson Arcos-Leon, Margaret Diana Colqui-Estrella, Anny Paula Sugasti-Arivilca and Wagner Enoc Vicente-Ramos

The Determinants of Tax Revenues: Empirical Evidence From Jordan pp. 43-54

Ali Mustafa AL-Qudah

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan pp. 55-69

Qasim Ahmad Alawaqleh and Nashat Ali Almasria

Applying the ARIMA Model to the Process of Forecasting GDP and CPI in the Jordanian Economy pp. 70-77

Abdullah Ghazo

The Determinants of Islamic and Conventional Banks Profitability in the GCC Region pp. 78-91

Bassam Omar Ali Jaara, Mohammad A. AL-Dahiyat and Ismail AL-Takryty

Is Risk Based Capital Ratio a True Measure of the Soundness of Banks? Evidence From India pp. 92-102

J. Navas, P. Dhanavanthan and D. Lazar

Some Insights Into Financial Literacy Among Undergraduate Students: A Case of Bosnia and Herzegovina pp. 103-115

Jasmina Okicic, Meldina Kokorovic Jukan and Mensur Heric

Mapping Global Research on International Financial Reporting Standards: A Scientometric Review pp. 116-134

Oleh Pasko, Mykola Hordiyenko, Fuli Chen, Yarmila Tkal and Yulia Abraham

Stock Return Variations: The Validity of Systemic Risk, Size and Valuation as Explanatory Variables in the Lebanese Stock Market pp. 135-141

Jamil Chaya, Jamil A. Hammoud and Wael A. Saleh

Current Assets Management, Remuneration, and Operating Cash Flow of UAE Construction Companies pp. 142-148

Haitham Nobanee, Mohammed Haitham A. Salman and Jaya Anitha Abraham

Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs) pp. 149-156

Nurul Nazlia Jamil, Nathasa Mazna Ramli, Ainulashikin Marzuki and Nurul Nadiah Ahmad

Strategies of Sustainable Cooperative Partnerships pp. 157-161

Misbahul Munir, Maretha Ika Prajawati and Basir S.

Five Years of Inflation Targeting Without Economic Growth: What Should Be Changed? The Case of Russia pp. 162-171

Oscar Gasanov

Environmental Operations Review and Stakeholders¡¯ Wealth of Extracting Firms: Evidence From Nigeria pp. 172-180

Akabom Ita Asuquo, Nicholas Obun Dan, Innocent Oko Odey, Mkpa Ubuo Linus, Ashishie Peter Uklala and Arzizeh Tiesieh Tapang

Personnel Expenses and Productivity Change in Peruvian Stock Mining Companies pp. 181-192

Johan Axcel Torres Bonilla, Fiorella Melissa Arena Pariona Marcos, Pedro Bernabe Venegas Rodriguez, Nivardo Alonzo Santill¨¢n Zapata and Jimmy Alberth Deza Quispe

Analyzing the Dynamics Between Macroeconomic Variables and the Stock Indexes of Emerging Markets, Using Non-linear Methods pp. 193-204

Huthaifa Alqaralleh, Ahmad Al-Majali and Abeer Alsarayrh

The Effect of Net Income and Other Comprehensive Income on Future¡¯s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable pp. 205-219

Marhaendra Kusuma, Diana Zuhroh, Prihat Assih and Grahita Chandrarin

Does the Environmental Internal Audit Impact the Achieving of Sustainable Development in Industrial Companies Listed on the Amman Stock Exchange? pp. 220-229

Eman Ahmad Al Hanini

The Effect of Number of Visitors, Tourist Destinations, Hotel Room Tax and Accommodations on Original Local Government Revenue: Case Study West Sumatra Province, Indonesia pp. 230-239

Lusiana, Mondra Neldi, Sigit Sanjaya and Zefriyenni

The Moderating Effect of Non-audit Services Fee on Aggressive Tax Planning: Empirical Evidence From Malaysian Listed Companies pp. 240-250

Rosmaria Jaffar, Chek Derashid and Roshaiza Taha

Women's Leadership and Pragmatism Incidences on Performance of Listed Family-Owned Firms in the Cultural Context of Arab Countries pp. 251-260

Azzeddine Allioui, Badr Habba and Taib Berrada El Azizi

Financial Inclusion in Zimbabwe: Determinants, Challenges, and Opportunities pp. 261-270

Florence Barugahara

Relationship Between Unemployment Rate and Shadow Economy in Nigeria: A Tado-Yamamoto Approach pp. 271-283

Felicia C. Abada, Charles Manasseh, Ifeoma C. Nwakoby, Ngozi Franca Iroegbu, Johnson I. Okoh, Felix C. Alio, Adedoyin I. Lawal and Onyinye J. Asogwa

Political Instability and Banks Performance in the Light of Arab Spring: Evidence From GCC Region pp. 284-299

Bassam Omar Ali Jaara

Trend Momentum II: Driving Forces of Low Volatility and Momentum pp. 300-319

Wilhelm Berghorn, Martin T. Schulz, Markus Vogl and Sascha Otto

The Concurrent Effects of IFRS Mandate and Formal Institutional Quality on the Aftermarket Performance of IPO Firms in Emerging Countries pp. 320-344

Manal Alidarous and Fouad Jamaani

Early Results on Depth of the Nascent Kenyan Derivative Market pp. 345-355

Faith Mwende Christopher, Amos Njuguna and Peter Kiriri

Does Demand Uncertainty Moderate the Relationship of Risk Attitude and Sticky Cost? Evidence From Egypt pp. 356-369

Ahmed M. Abdelhamid

Does Financial Inclusion Important in MSMEs Financing in Indonesia? Analysis Using Dimension Bank as Mediation pp. 370-380

Karisa Zeisha Sahela, Osama Isaac, Askardiya Radmoyo Adjie and Riana Susanti

The Causality Relationship Between Financial Sector Profitability and the Botswana Economy pp. 381-392

Tebogo Tshepo Kubanji, Simangaliso Biza-Khupe and Mogotsinyana Mapharing

The Effect of Using Accounting Measurement Bases (Cash and Accrual) on the Performance of the Industrial Companies Listed on Palestine Stock Exchange pp. 393-406

Omar Abed Awad Joudeh, Firas S. Q. Barakat and Oroubah A. R. Mahmoud

The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star pp. 407-420

Haryono Umar, Ulfah Apriani and Rahima Br. Purba

The Impact of Social Enterprises: A Bibliometric Analysis From 1991 to 2020 pp. 421-434

Faraudello Alessandra, Barreca Manuela, Iannaci Daniel and Lanzara Federica

Finding the Network Structure of Rwandan Interbank Market pp. 435-445

Patrick Mugenzi, Thomas Kigabo Rusuhuzwa and Annie Uwimana

Corporate Governance Mechanisms and Firm Performance in Saudi Arabia pp. 446-465

Helmi A. Boshnak

The Relationship Between Profitability and Firm Value: Evidence From Manufacturing Industry in Indonesia pp. 466-476

Bambang Sudiyatno, Elen Puspitasari, Ida Nurhayati and Tristiana Rijanti

Volume 12, issue 2, 2021

Financial Risk Tolerance: The Case of Older Chinese in Klang Valley, Malaysia 2020 pp. 1-9

Shyue Chuan Chong, Han Kok Heng, Siok Jin Lim, Vejaratnam Navaratnam and Andaeus Zun Khan Neoh

Financial Inclusion and Tax Revenue: Evidence From Europe pp. 27-42

Bassam Al-Own and Tareq Bani-Khalid

Analysis of Macroeconomic Determinants of Peruvian Gold Export Value in the Period 2003-2019 pp. 43-54

Carlos Alberto Tovar Jaco, Madeleyne Karol Mucha Alhuay, Pedro Bernabe Venegas Rodriguez, Nivardo Alonzo Santill¨¢n Zapata and Jimmy Alberth Deza Quispe

Impact of Covid-19 in the European Start-ups Business and the Idea to Re-energise the Economy pp. 55-61

Stavros Kalogiannidis and Fotios Chatzitheodoridis

Revisiting the Impact of Mobile Banking in Financial Inclusion Among the Developing Countries pp. 62-74

Ummahani Akter, S. M. Rakibul Anwar, Riduanul Mustafa and Zulfiqure Ali

Financial Behavior of Family Businesses: A Bibliometric and Systematic Literature Review pp. 75-92

Oumaima Quiddi and Badr Habba

Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria pp. 93-105

Odia Honesty Amenaghawon, Gbenga Ekundayo, Festus Odhigu and Mary Josiah

Peer to Peer Lending Industry in China and Its Implication on Economic Indicators: Testing the Mediating Impact of SMEs Performance pp. 106-114

Babak Naysary and Siti Nurbaayah Daud

Social Capital of Bank Leaders and Activities of Commercial Banks pp. 115-124

Vu Cam Nhung and Lai Cao Mai Phuong

Carbon Credit Risk Mitigation of Deforestation: A Study on the Performance of P2H Products and Services in Indonesia pp. 125-137

Wiwik Utami, Lucky Nugroho and Kelum Jayasinghe

Financial Openness and Economic Growth in C?te d¡¯Ivoire: The Total Factor Productivity Channel pp. 138-149

Hugues Kouadio and Landry Lewis Gakpa

The Impact of Corporate Governance on the Profitability of Insurance Firms in Syria pp. 150-163

Souzan M. Kabbani and Essam K. Zaneldin

Consumer Behavior in the Information Economy: Generation Z pp. 164-171

Ekaterina Anatolevna Grigoreva, Liliya Fuatovna Garifova and Elvira Anasovna Polovkina

An Empirical Analysis of Macroeconomic and Bank-Specific Factors Affecting Bank Deposits in Vietnam pp. 172-183

Vu Thi Phuong Thao and Le Trung Thanh

Problems of an Ergonomic Approach to the Design of a Uniform Medical Suit pp. 184-194

Venera M. Yumagulova, Elmira G. Akhmetshina and Gulnaz R. Ahmetshina

An Examination Into the Causal Links Among Inward FDI Determinants: Empirical Evidence From Jordan pp. 195-201

Mohamed Ibrahim Mugableh

Stock Market Reforms and Stock Market Performance pp. 202-209

Karthigai Prakasam Chellaswamy, Natchimuthu N and Muhammadriyaj Faniband

Features of Information Coverage of Regional Environmental Policy on the Instance of the Republic of Tatarstan pp. 210-218

Galina Viktorovna Morozova and Irina Dmitrievna Porfireva

The Impact of Market Timing on European Firms¡¯ Capital Structure: RLBOs vs. IPOs pp. 219-232

Fadoua Kouki

Workers¡¯ Remittances and Economic Growth: Evidence From Bangladesh pp. 233-241

Tamanna Islam

Improving the Mechanisms of Public-Private Partnership pp. 242-250

Aliya Zyalilevna Minnibaeva, Irina Vaslavskaya, Irina Alexandrovna Koshkina and Artur Faridovich Ziyatdinov

Financial Factors and Their Relative Importance Analysis in Peruvian Gold Mining Companies¡¯ Stock Price pp. 251-262

Jose Fernando Vilcarromero Arbulu, Jorge Luis Castilla Raimundo, Pedro Bernabe Venegas Rodriguez, Nivardo Alonzo Santillan Zapata and Jimmy Alberth Deza Quispe

Financial Deepening and Economic Growth in Nigeria: A Johannsen and Error Correction Model Techniques pp. 263-273

Victoria Okafor, Ebenezer Bowale, Ademola Onabote, Adedeji Afolabi and Jeremiah Ejemeyovwi

Restructuring Outsourcing: Classification and Methodical Approach to Evaluating Expediency and Economic Effect pp. 274-283

Il'nur Ildusovich Farkhoutdinov and Aleksei Gennadevich Isavnin

The Relative Importance of Financial Ratios in Making Investment and Credit Decisions in Jordan pp. 284-293

Mohammad Ahmad Alqam, Haitham Yousef Ali and Yaser Mohd Hamshari

Is Islamic Bank More Stable Than Conventional Bank? Evidence From Islamic Rural Banks in Indonesia pp. 294-307

Agus Widarjono, M. B. Hendrie Anto and Faaza Fakhrunnas

Impact of the Application of IFRS 15 on the Profitability of Jordanian Telecom Companies (Case Study: Jordan Orange Telecom) pp. 308-317

Ola Mohammad Khersiat

Ways to Increase the Competitiveness of Agricultural Consumer Cooperatives in Modern Conditions pp. 318-326

Gulnara Raisovna Chumarina and Olga Alexandrovna Shipshova

Ideal Investment Protection in Optimistic Perceptions: Evidence From the Indian Equity Options Market pp. 327-340

Babu Jose and James Varghese

Concealing Financial Distress With Earnings Management: A Perspective on Malaysian Public Listed Companies pp. 341-356

Mohamad Ezrien Bin Mohamad Kamal and Siti Sarah Binti Khazalle

The Influence of Auditor Opinion, Audit Committee, Discretionary Accrual on Corporate Performance and Cumulative Abnormal Return (Evidence From Indonesia Stock Exchange) pp. 357-368

Indrayati, Basuki Rahmat and Kuni Utami Handayawati

Empirical Study of the Dividend Policy of Russian Companies at the Present Stage pp. 369-375

Irina Alekseevna Filippova, Milyausha Kharisovna Biktemirova, Evgeniya Yurievna Strelnik and Rustam Rinatovich Salikhov

Curbing Unemployment Through Job Creation as Panacea to Inclusive Growth in Nigeria pp. 376-388

Felicia C. Abada, Benedict I. Uzoechina, Charles Manasseh, Ifeoma C. Nwakoby, Paul C. Obidike, Adedoyin I. Lawal, Bukola B. Lawal-Adedoyin and Felix C. Alio

The Impact of Trade Openness and Foreign Direct Investment on Economic Welfare in sub-Saharan Africa pp. 389-400

Folasade Bosede Adegboye, Olumide Sunday Adesina, Felicia Omowunmi Olokoyo, Stephen Aanu Ojeka and Victoria Abosede Akinjare

The Early Impact of Government Financial Intervention Policies and Cultural Secrecy on Stock Market Returns During the COVID-19 Pandemic: Evidence From Developing Countries pp. 401-416

Fouad Jamaani, Manal Alidarous and Abdullah Al-Awadhi

Volume 12, issue 1, 2021

FDI and Economic Growth in the Central African Economic and Monetary Community (CEMAC) Countries: An Analysis of Seven Economic Indicators pp. 1-11

Paul Sindze, Phouthakannha Nantharath and Eungoo Kang

Examining the Factors Affecting Sovereign Credit Rating of Gulf Cooperation Council Countries pp. 12-22

Yaser A. AlKulaib and Musaed S. AlAli

Financial Features of Systemically Important Banks Operation in Modern Conditions pp. 23-29

Elvira Ildarovna Bulatova and Ekaterina Vladimirovna Ipatova

The Effect of Financial Performance on the Profitability of Food and Beverage Companies in Indonesia pp. 30-39

Herdiyana, Adi Sumarno and Endri Endri

The Influence of Growth Opportunities on IPO Initial Aftermarket Performance pp. 40-49

Norliza Che-Yahya and Siti Suhaila Abdul-Rahman

Company Dividend Policy Modeling: Neutral Approach pp. 50-59

Sergey Krylov

Market Efficiency of Indian Capital Market: An Event Study Around the Announcement of Results of Lok Sabha Election 2019 pp. 60-70

Nazreen Parveen Ali and Ashit Saha

Financial Tips on the Need to Identify Active Degassing Structures When Planning Territory Development Using the Functional Zoning Method pp. 71-75

Arina Vyacheslavovna Rudenko and Valeriia Valerevna Shaimardanova

Central Bank Communication and Policy Interest Rate pp. 76-91

Haryo Kuncoro

Valued Added Tax (VAT) Impact on Economic and Societal Well-Beings (Pre-and Post COVID19): A Perception Study From Saudi Arabia pp. 92-100

Siti Norwahida Shukeri and Faisal D Alfordy

An Early Warning Signal (EWS) Model for Predicting Financial Crisis in Emerging African Economies pp. 101-110

Kehinde Damilola Ilesanmi and Devi Datt Tewari

Sources of State Revenue and State Effectiveness: The Nigerian Experience pp. 111-122

Ebi Bassey Okon and Nyong Saviour Okon

Providing Young Families With Housing in Russia: Financial, Economical, Administrative, and Regulatory Aspects pp. 123-128

Ekaterina Alexandrovna Eremeeva, Natalia Vasilievna Volkova and Tatiana Viktorovna Khalilova

Management Accounting Research Approaches: A Critical Review pp. 129-136

Achchi Mohamed Inun Jariya and Thirunavukkarsu Velnampy

Management of the Process of Formation of Financial and Credit Infrastructure to Support Agricultural Enterprises pp. 137-143

Kateryna Andriushchenko, Vitalii Tkachuk, Vitalii Lavruk, Vita Kovtun, Oleksandr Datsii, Ganna Ortina and Helena Petukhova

Financial and Strategic Pricing Analysis in the Development Market Using an Econometric Model pp. 144-148

Ainur A. Akhmetzianov and Andrew Y. Sokolov

The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting pp. 149-157

Nofan Hamed Al-Olimat and Mohannad Obeid Al Shbail

Target Capital Structure of Egyptian Listed Firms: Importance of Growth and Risk Factors pp. 158-173

Aly Saad Mohamed Dawood and Mahmoud Otaify

Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies pp. 174-183

Maria Goreti Kentris Indarti, Jacobus Widiatmoko and Imang Dapit Pamungkas

The Process of Management and Control of Feasibility Planning of Road Construction Using the Financial Information System pp. 184-191

Gulnara A. Gareeva, Diana R. Grigoreva and Ilnur I. Mahmutov

Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia pp. 192-204

Hari Setiyawati

Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture pp. 205-213

Qasim Ahmad Alawaqleh

The Impact of Financial Development on Corporate Performance: Theory and Evidence pp. 214-219

Thu-Trang Thi Doan and Toan Ngoc Bui

Governance and Youth Unemployment in Nigeria pp. 220-231

Oluwasegun Eseyin, Elizabeth Oloni, Olufemi Ogunjobi and Fadeke Abiodun

Accreditation of Tour Guides: The World Experience and the Implementation in Russian Hospitality Industry pp. 232-241

Oleg Aleksandrovich Bunakov, Liudmila Valerievna Semenova, Firuz Fakhritdinovich Zokhidov and Boris Mojshevich Eidelman

Impacts of Top Five Executives¡¯ Compensation on Employee Wages pp. 242-259

Qianqian Li and Unyong Pyo

Ramadan Effect: A Structural Time-Series Test pp. 260-269

Abdullah Al-Awadhi, Ahmad Bash and Fouad Jamaani

Corporate Social Responsibility Management pp. 270-278

Gulnara Raisovna Chumarina and Guzel Azatovna Abulkhanova

The Effects of COVID-19 Pandemic on the Economies of the Gulf Cooperation Council States due to Low Oil Prices pp. 279-285

Khaled Abdalla Moh'd AL-Tamimi

Economic Assessment of Optimization of Machine-Building Production on the Basis of Restructuring Outsourcing Taking Into Account the Cyclical Nature of Economic Development pp. 286-296

Il'nur Ildusovich Farkhoutdinov and Aleksei Gennadevich Isavnin

The Moderating Effect of Leaders¡¯ Experience on Leadership Styles and Crisis Management in the Jordanian Hotel Sector pp. 297-309

Raed Hussam Alzoubi and Amar Hisham Jaaffar

Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria pp. 310-318

Joseph U. Madugba, E. Ben-Caleb, T. U. Agburuga, W. C. Ani, S. L. Jegede and S. O. Fadoju

Determinants of Equity Share Price Movement: Evidence From the Nigerian Banking Industry (2000 ¨C 2014) pp. 319-328

Akan David Chucks, Ighosewe Enaibre Felix and Sunny Oteteya Temile

Board Structure of Corporate Organizations and Earnings Management: Does Size and Independence of Corporate Boards Matter for Nigerian Firms? pp. 329-338

Abel Oghenevwoke Ideh, Edirin Jeroh and Orits Frank Ebiaghan

Dynamic Analysis for Measuring the Impact of Remittance Inflows on Inflation: Evidence From Georgia pp. 339-347

Azer Dilanchiev, Aligul Aghayev, Md. Hasanur Rahman, Jannatul Ferdaus and Araz Baghirli

Impact of Financial Intermediaries on Nigerian Economic Growth pp. 348-356

Charles Manasseh, Johnson I. Okoh, Felicia C. Abada, Jonathan E. Ogbuabor, Felix C. Alio, Adedoyin I. Lawal, Ifeoma C. Nwakoby and Onyinye J. Asogwa

Performance Analysis of GCC Banks: A Survey pp. 357-368

Manuel Fernandez, Luluwa Juma, Hanan Alkharoossi and Robinson Joseph

Financial Resources Management in Commercial Banks: Evidence From Latvia pp. 369-387

Natalia Konovalova and Aina Caplinska