International Journal of Financial Research

2010 - 2021

Current editor(s): Gina Perry

From International Journal of Financial Research, Sciedu Press
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Volume 11, issue 6, 2020

Are Kuwaiti Stock Returns Affected by Fluctuations in Oil Prices? pp. 1-9

Salem Alshihab and Nayef AlShammari

The Effect of Board of Directors and Audit Committee Characteristics on Company Performance in Jordan pp. 10-24

Ala Hussein Albawwat, Ammar Almansour, Mo¡¯taz Kamel Al Zobi and Nahed Habis Alrawashedh

Behavioral Bias in Individual Investment Decisions: Is It a Common Phenomenon in Stock Markets? pp. 25-36

Nawal Hussein Abbas Elhussein and Jarel Nabi Ahmed Abdelgadir

The Impact and Contribution of FDI to Saudi Economy During King Abdullah Regime pp. 37-45

Khaled Jadeaf Alanazi and Salawati Mat Basir

The Simultaneous Effect of Corporate Ownership on Dividends and Capital Structure: Malaysian Evidence pp. 46-62

Mousa Sharaf Adin Hezam Saleh, Yusnidah Ibrahim and Hanita Kadir Shahar

Modeling the Effectiveness of Employee Compensation Based on Financial Resources pp. 63-72

L. B. Sungatullina, E. I. Kadochnikova and G. R. Faizrahmanova

Deposit Insurance Scheme Activities on Deposit Mobilization of International Association of Deposit Insurer Member Countries: Post Coreprinciple Effect pp. 73-86

Amenawo Ikpa Offiong, Peter Kekung Bessong, Arikpo Oka Felix, Godwin Bassey James and Anthony Ogar

Behavioural Determinants of Green Managerial Practices: A Study on Bangladeshi Bankers pp. 87-99

Nafia Sultana, Azharul Islam and Mohammad Nakib

The Determinants of Bank Risk Taking: Evidence From Jordan pp. 100-115

Ali Awartany and Khaled Alzubi

The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia pp. 116-128

Nur Sayidah, Sri Suryaningsum, Sri Luna Murdianingrum, Aminullah Assagaf and Hadi Sugiyanto

Scenario Analysis of the Intellectual Capital Development of the Region in Postcovid Economics Based on Financial Assets pp. 129-136

Gataullin Iskander Ilgizovich and L. M. Zabirova

¦¡n Eclectic Discussion of the Effects of COVID-19 Pandemic on the World Economy During the First Stage of the Spread pp. 137-153

Stavros Kalogiannidis, Fotios Chatzitheodoridis and Stamatis Kontsas

Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia pp. 154-164

Dwi Ratmono, Darsono Darsono and Nur Cahyonowati

Literature Review: Game Based Pedagogy in Accounting Education pp. 165-176

Ganga Bhavani, Anupam Mehta and Suchi Dubey

Sources of Financing High-Tech Projects pp. 177-187

Elena Alexandrovna Rybkina, Olga Vladimirovna Demyanova and Julia Vladimirovna Babanova

Co-integration and Causal Relationships: The Case of the Jordanian and Developed Stock Markets pp. 188-195

Mohamed Ibrahim Mugableh

The Role of Zakat in Establishing Social Welfare and Economic Sustainability: The Case of Saudi Arabia pp. 196-202

Aysha N. Al-Salih

Sharia Financial Technology in the Development of Bankable Micro Businesses pp. 203-210

Nunung Rodliyah, Recca Ayu Hapsari, Aditya Mahatidanar Hidayat, Lukmanul Hakim and Ade Oktariatas K

Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic pp. 211-218

Osereme Omoike, Uwalomwa Uwuigbe, Philip Alege, Bukola Uwuigbe, Osazuwa Peter Nosakhare and Osariemen Asiriuwa

Strategic Management System of the Territory as a Factor of Increasing Its Competitiveness Level in Financial Organizations pp. 219-225

Andrey A. Vorobyev, Irina S. Glebova and Liliya V. Khafizova

Relative Versus Fundamental Valuation: An Empirical Study of US Biotechnology Firms Around the 2000 High-Tech Bubble pp. 226-236

Dzung Viet Nguyen

Highlighting Determinants of Financial Performance of the Jordanian Financial Sector: Panel Data Approach pp. 237-252

Hussain A. Bekhet, Jad Alkareem Alhyari and Nora Yusma Mohamed Yusoff

The Performance of Environmental, Social, and Governance Investment in Thailand pp. 253-261

Chayakrit Asvathitanont and Nopphon Tangjitprom

The Internal Control System as a Management Function and the Element of Integrated Reporting Financial Statements pp. 262-269

Lyubov Plotnikova and V. V. Rubanov

The Impact of Unconventional Monetary Policies on the Stocks of Bank Deposits: Evidence at an Aggregate Level in the Euro Area pp. 270-277

Paolo Agnese, Paolo Capuano and Luca Secondi

Tax Aggressiveness, Corporate Governance and Audit Fees: A Study of Listed Firms in Nigeria pp. 278-295

E. A. Onatuyeh and I. Ukolobi

Potential of Cryptocurrency as Global Money of the Sixth Technological Mode Based on the Global Financial System pp. 296-300

Marat Rashitovich Safiullin, Mikhail Valerievich Savelichev, Leonid Alekseevich Elshin and Vadim Olegovich Moiseev

Corporate Board and Firm Risk: An Emerging Market Perspective pp. 301-317

M. Farwis, M. C. A. Nazar and A. A. Azeez

Transactions Volume, Exchange Direction and Asymmetry of Volatility in Emerging Market: Evidence From Tunisian Stock Exchange pp. 318-336

Jaber Yasmina

The Determinants of Risk-Sharing Strategies of Food-Retailers: A Study on Chittagong, Bangladesh pp. 337-347

Awlad Hosen Sagar, Md Abu Bakkar Siddik and Rubayet Hasan

Budget Education and Management as a Necessity for Well-Being and Financial Stability: Cluster & MDS Analysis pp. 348-364

Enkeleda Lulaj

Development of a Model for Assessing the Potential Impact of Blockchain Technologies on Economic Growth Dynamics in Financial Markets pp. 365-371

Marat Rashitovich Safiullin, Rafis Timerkhanovich Burganov and Alia Aidarovna Abdukaeva

Investigation on the Value Relevance of Integrated Reporting and Organizational Capital: Evidence From Sri Lanka pp. 372-382

Athambawa Haleem, Samsudeen Thowfeek Ahamed and Wewaldeniyage Shanika Lakmali Kumarasinghe

Volume 11, issue 5, 2019

Information Spillover and Demand Shock Effect of the IPOs on the Stock Price of the Competitors: Evidence From the Korean Stock Market pp. 1-12

Jae Hoon Min

Did Conventional Interest Rate Influence Islamic Total Deposits? Evidence From January 2007 Till January 2019 pp. 11-18

Abdul Razak Abdul Hadi, Hafezali Iqbal Hussain and Zalina Zainudin

Subjective/ Behavioural Factors Influence the PSI 20 and IBEX 35 pp. 13-27

Stefan Abrantes Costa, Pedro Manuel Nogueira Reis and Antonio Pedro Soares Pinto

Managing a Country¡¯s Sustainabilty - The Case of Malaysia and Indonesia Public Debt pp. 19-25

Abdul Razak Abdul Hadi, Tasya Aspiranti, Tahir Iqbal and Raja Rehan

Time Series Analysis to Predicting Demand of Roasted Coffee Production pp. 26-31

Agatha Rinta Suhardi, Shendy Amalia, Shinta Oktafien, Siska Ayudia Adiyanti, Siti Komariah and Titto Rohendra

Risk Governance and Performance: Evidence From Eurozone¡¯s Large Banks pp. 28-41

Paolo Agnese and Paolo Capuano

An Empirical Study in Human Resource Management to Optimize Malaysian School Counselling Department pp. 32-39

Gholamreza Zandi, Ananda Devan Sivalingam and Shaheen Mansori

Are Trade Policies Performance Enhancing? The Special Case of the GCC Countries pp. 42-55

Turki Alshammari

The Volume of Issuance of Government Islamic Securities SR-007 Series, 2015¨C2018 pp. 56-68

Rima Ayu Shintyawati, Caturida Meiwanto Doktoralina, Nurhasanah and Sri Anah

Determinants of ICO Investment Decision: An Exploratory Factor Analysis pp. 69-78

Nurettin Ayarci and Ayse Ozden Birkan

A Case Study Analysis of Typhidot: An Example of Market-Oriented R&D Commercialization in Malaysia pp. 75-81

Baharudin Kadir and Mohd Farid Shamsudin

Strikes in Foreign Direct Investment Enterprises in the Southern Key Economic Region of Vietnam pp. 79-92

Hung Van Tran

Organization Culture - Oriented Training Design pp. 82-91

Darwis Agustriyana, Gusni, Didi Tarmidi and Dinda Kayani Putri Bestari

Propagating Transparency and Accountability Through Integrated Reporting: An Empirical Insight From a Developing Country pp. 92-109

Faizah Darus, Shafawati Farhana Mohd Safihie and Haslinda Yusoff

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting pp. 93-104

Abdul Hamid Habbe, Andi Kusumawati, Alimuddin, Yohanis Rura and Iskandar Muda

The Implementation of Balanced Scorecard in Jordanian Islamic Banks pp. 105-114

Thaer Faisal Abdelrahim Qushtom

Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks pp. 110-125

Mohammad Rokibul Kabir, Farid A. Sobhani, Normah Omar and Norazida Mohamad

Risk Management and the Financial Performance of Banks in Nigeria pp. 115-128

Henry Inegbedion, Bello Deva Vincent and Eseosa Obadiaru

Corporate Governance, Risk Management and Ethical Investment: Evidence From Banking Industries pp. 126-137

Amzad Hossain, Farid A. Sobhani, Normah Omar, Norazida Mohamad and Jamaliah Said

Coronavirus Effects on the Economy of Jordan pp. 129-136

Khaled Abdalla Moh'd AL-Tamimi

Weak Form of Efficiency Hypotheses: Empirical Modeling With Box ¨CPierce, ADF and ARCH Tests pp. 137-149

Saliha Theiri and Abdessatar Ati

The Effects of Work-Family Enrichment on Job and Life Satisfaction of Korean Employees pp. 138-144

Tae Sik Rhee and Fusheng Zheng

Mapping in Intellectual Capital Measurement in Creative Industries in East Java pp. 145-152

Gendut Sukarno, Wulan Retno Wigati, Sulastri Irbayuni and Mas Anienda Tien Fitriyah

Analysis of Audit Opinion of Financial Statements From State Institutions: Indonesia Empirical Study, Period 2012-2017 pp. 150-160

Fransisca Listyaningsih Utami, Yananto Putra, Putri Renalita Sutra Tanjung and Lucky Nugroho

A Study of Accounting Outsourcing Decision: The Case of Malaysian SMEs pp. 153-160

Gholamreza Zandi, Thee Kok Chuan and Shaheen Mansori

Formulating and Estimating of Dynamic Nonlinear Model of Korea¡¯s Bilateral Trade Balance pp. 161-166

Heonyong Jung

Corporate Governance and the Earnings Quality of Nigerian Firms pp. 161-171

Festus Oladipupo Olaoye and Ademola Adeniran Adewumi

The Mediating Effect of Attitude on Customers¡¯ Behavioural Intention to Participate in Islamic Banking: Empirical Evidence pp. 167-180

Ibrahim Abiodun Oladapo, Normah Omar, Ruhaini Muda and Abdulazeez Adewuyi Abdurraheem

Impact of Income Tax Performance on the Application of Accounting Billing Systems in Jordan: Applied to Income Tax Directorates in Jordan pp. 172-179

Ayman Saleh Mustafa Harb

Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory pp. 180-190

Maylia Pramono Sari, Nindya Pramasheilla, Fachrurrozie, Trisni Suryarini and Imang Dapit Pamungkas

Financial and Social Performances of Islamic Microfinance Service Provider With Mobile Banking pp. 181-190

Afifa Malina Amran, Intan Salwani Mohamed, Sharifah Norzehan Syed Yusuf and Nabilah Rozzani

Capital Asset Pricing Model (CAPM) and the Douala Stock Exchange pp. 191-198

Amenawo Ikpa Offiong, Hodo Riman, Helen Walter Mboto, Eyo Itam Eyo and Diana Gembom Punah

Governance and Efficiency of Zakah Distributions Based on the Dire Necessities of Maqasid Al-Syariah pp. 191-203

Maheran Zakaria, Muhammad Saiful Anuar Yusoff and Zuraidah Sanusi

A Formalized Assessment of the Scenario Development of the National Economy in the Context of the Penetration of Blockchain Technologies Into the Financial Sector of Transactions pp. 199-204

Marat Rashitovich Safiullin, Leonid Alekseevich Elshin, Alia Aidarovna Abdukaeva and Maxim Vladimirovich Savushkin

Wasatiyyah-Consumerism Ethics in Al-Qur¡¯an pp. 204-207

Mohd Shukri Hanapi, Siti Mastura and Caturida Meiwanto Doktoralina

What Can Machine Learning Tell Us About Intraday Price Patterns in a Frontier Stock Market? pp. 205-220

Dan Gabriel Anghel

The Importance of Green Energy Consumption and Agriculture in Reducing Environmental Degradation: Evidence From Sub-Saharan African Countries pp. 215-227

Gholamreza Zandi and Muhammad Haseeb

Financial Accounting, Analysis and Features of Calculations With Personnel pp. 221-225

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

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market pp. 226-237

Sumaia Ayesh Qaderi, Turki Raji Alhmoud and Belal Ali Abdulraheem Ghaleb

The Role of Trade Liberalization in Carbon Dioxide Emission: Evidence From Heterogeneous Panel Estimations pp. 228-240

Gholamreza Zandi and Muhammad Haseeb

FDI Environment in China: A Critical Analysis pp. 238-253

Manuel Fernandez, Aysha Abdulla Ahmed Aljeed Alnuaimi and Robinson Joseph

The Effect of Tourism Towards the Food Security Issues to the Urban Poor in Sarawak, Malaysia: A Conceptual Approach pp. 241-249

Muhammad Shahrin Hashim, Azizan Mohamed Isa, Ami Suhana Menon and Norwani Mohd Nazari

Which Stock Exchange Leads the Other: Comparison Between US, Australia, Euro Zone and UK pp. 250-261

Gholamreza Zandi, Muhammad Usman Javaid, Urooj Anwar and Muhammad Umar Islam

Trade Facilitation Effects on International Trade: Evidence From Lower-Middle and Upper-Middle-Income Countries pp. 254-266

Alassane D. Yeo, Aimin Deng and Todine Y. Nadiedjoa

Study on the Development Strategy of Ant Financial pp. 262-268

Ximeng Zhang and Myeong Cheol Choi

Analysis of Impact of Non-financial Information Disclosure on Capitalization of Russian Oil and Gas Sector Companies pp. 267-274

Elena Vetoshkina, Anna Ivanovskaya, Elvira Kazykhanova and Natalia Semenikhina

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle pp. 269-279

Intiyas Utami, Yosephine Widwining Astiti and Nafsiah Mohamed

The Effect of International Currency Crises on the Balance of Payments: Evidence From Jordan pp. 275-284

Tamer Rawashdeh, Mahmoud Al-Rdaydeh and Basem Hamouri

Measuring the Outreach Level of Micro-finance Institutions in Bangladesh pp. 280-287

Naziruddin Abdullah

The Determinant of Financial Performance of Indian Public Sector Banks- A Panel Data Approach pp. 285-295

Vikram Jeet and Parvesh Kumar Aspal

The Integrity of Local Enforcement Officers: Self Proclaim vs Colleague Perception pp. 288-300

Nor Balkish Zakaria, Muhammad Farhan Nordin, Rahimah Mohamed Yunos and Jamaliah Said

Applying the Process Approach in the Financial Service pp. 296-303

K. I. Dairukina and O. V. Demyanova

Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability pp. 301-312

Mira Susanti Amirrudin, Mazni Abdullah, Nooraslinda Abdul Aris and Nor Farizal Mohammed

The Relationship Between Corporate Social Responsibility and Corporate Financial Performance: A Moderating Effect of Economic Policy Uncertainty pp. 304-318

Dao Van-Thi, Manh-Trung Phung and Hongwei Cheng

Religious and Socioeconomic Implications of Islamic Insurance: A Review pp. 313-320

Nursyuhadah Abdul Rahman, Zurul Aisya Osman, Nur Syairah Ani and Zulkarnian Ahmad

Relationship Between Various Determinants and Dimensions of Financial Literacy Among Working Class pp. 319-333

Khujan Singh, Poonam Rani and Chand Kiran

Analysis of Distribution Information System of Rice Supply Chain Management at PT. Jatisari Sri Rejeki pp. 321-326

Parlindungan Harahap, R. A. E. Virgana, Wiwik Tri Hapsari and Tezza Adriansyah Anwar

A Conceptualization of the Effect of Organisational Justice on Turnover Intention: The Mediating Role of Organisational Citizenship Behaviour pp. 327-337

Oussama Saoula, Muhammad Fareed, Saiful Azizi Ismail, Nurul Sharniza Husin and Rawiyah Abd Hamid

Gross Domestic Product, Number of Employees and Inflation Rate and Its Relationship to Private Final Consumption in Jordan pp. 334-352

Adnan Abdelkarim Thiabat and Taghreed Musleh Kattoua

The Relationship Between Job Uncertainty and Job Satisfaction: The Moderating Effect of Charismatic Leadership, Organizational Communication, and Self-Efficacy pp. 338-346

Wanye Cheng and Sang Woo Hahm

The Way to Improve Employees' Job Satisfaction in Korean Social Enterprises: The Moderating Effects of Person-Organization Fit, Person-Job Fit, and Person-Supervisor Fit pp. 347-358

Xiu Jin and Sang Woo Hahm

Artificial Intelligence and Its Use in Financial Markets pp. 353-358

Lilia Mirgaziyanovna Yusupova, Irina Arkadevna Kodolova, Tatyana Viktorovna Nikonova, Madina Irekovna Agliullina and Zarina Irekovna Agliullina

Effects of Internal and External Factors on Profitability of Jordanian Commercial Banks: Panel Data Approach pp. 359-375

Hussain A. Bekhet, Ahmad Mohammad Alsmadi and Mohamed Khudari

The Effect of Demographic Variables and Ownership on Credit Card Market in Malaysia pp. 359-369

Gholamreza Zandi, Shaheen Mansori and Ong Boon Hai

A Conceptual Study on Contingent Impact of External Integration on Innovation Sme Business Success Relationship pp. 370-380

Sheikh Muhamad Hizam Sheikh Khairuddin, Zuhaib Hassan Qureshi, Rosni Ab. Wahid, Shehnaz Tehseen, Zulfiqar Hussain Pathan and Mohammad Rafat Khan

The Role of Business Strategies and Financial Decisions in Preparing for International Market Entry and Improving SMEs¡¯ Performance: An Entrepreneurial Finance Perspective pp. 376-391

Harjum Muharam, Maria Rio Rita, Isfenti Sadalia, Asep Mulyana and Mohamad Nur Utomo

Corporate Social Responsibility in Malaysia pp. 381-386

Sheikh Muhamad Hizam, Zulkarnian Iylia Syazana binti Othman, Mohammad Mohammad Amin, Zalina Zainudin and Mohd Faiq Abdul Fattah

A Conceptual Paper on SERVQUAL-Framework for Assessing Quality of Internet of Things (IoT) Services pp. 387-397

Sheikh Muhammad Hizam and Waqas Ahmed

Financial Impact of Digital Technologies as a Promising Element of Import Substitution pp. 392-398

Elvira Ildarovna Bulatova and Elmira Faylovna Amirova

Extending Technology Acceptance Model to EPV Application pp. 398-410

Shuhaida Mohamed Shuhidan, Nurul Syahida Ayza Abd Samad, Zuraidah Mohd Sanusi, Saidatul Rahah Hamidi, Razana Juhaida Johari and Farah Aida Ahmad Nadzri

Liquidity Management and Financial Performance: Evidence From Commercial Banks in Botswana pp. 399-413

C.R. Sathyamoorthi, Mogotsinyana Mapharing and Mashoko Dzimiri

Regional Financial Model Mapping Independence to Fiscal in East Java pp. 411-419

Syamsul Huda, Wiwin Priana and Zumrotul Fitriyah

Impact of Institutional Governance Tools on Reducing Agency Costs to Commercial Banks Listed in the Amman Stock Exchange pp. 414-423

Omar Fareed Shaqqour

Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception pp. 420-429

Vince Ratnawati, Ria Nelly Sari and Zuraidah Mohd Sanusi

The Relationship Between of Cash Flows (Financing, Investment and Operating) and Stock Prices, Size of the Firms pp. 424-433

Tamer Bahjat Sabri, Khalid Mohammad Hasan Sweis, Issam Naim Mahammad Ayyash, Yasmeen Faheem Asaad Qalalwi and Israa Sami Abbas Abdullah

The Sustainability of Muslim Women Entrepreneurs: A Case Study in Malaysia pp. 430-439

Endi Rekarti, Zakaria Bahari, Normaisarah M. Zahari, Caturida Meiwanto Doktoralina and Nor Asariah Ilias

Financial and Economic Features of Technical Re-equipment of the Workshop Machine-Building Enterprise pp. 434-441

Elvira Distantovna Khisamova, Svetlana Mazgutovna Nuryyakhmetova and Gulnara Damirovna Kayumova

Does Marketing Success Factors Influence Private College Admission? Evidence From Malaysia pp. 440-449

Zalina Zainudin, Mohd Faiq Bin Abdul Fattah and Sheikh Muhamad Hizam Sheikh Khairudin

Coronavirus Pandemic Impact on the Nexus Between Gold and Bitcoin Prices pp. 442-449

Khaled L. AL-Naif

Cross Section Analysis of the KBW Nasdaq Financial Technology Index pp. 450-468

Suresh Kadam and Madhvi Sethi

Investor Sentiment and Firm Financial Performance of Malaysian IPO Firms: Pre and Post Financial Crisis pp. 450-458

Zalina Zainudin, Zarina Mohd Zaki, Abdul Razak Abdul Hadi, Hafezali Iqbal Hussain and Mazhar Hallak Kantakji

The Determinants Factors of an Effective Risk-Aware Culture of Firms in Implementing and Maintaining Risk Management Program pp. 459-465

Zalina Zainudin, Shaharin Abdul Samad and Rana Altounjy

The Determinants of FDI in OIC Countries pp. 466-473

Sulaiman Sajilan, Muhammad Umar Islam, Mohsin Ali and Urooj Anwar

The Impact of Social and Positive Psychological Capital on the Efficiency of the Performance of Audit Offices pp. 469-484

Saqer S. Al-Tahat, Osama A. Ali, Nourdeen M. Abu Nqira, Tharwat M. Alhawamdeh and Faris S. Al-Qadi

The Influence of Information Acceptance on Information Use Performance in the Case of Vulnerable Classes pp. 474-486

Soonduck Yoo and Jong-Sun Park

Formation of Emotional Intelligence of the Financial Company's Employees pp. 485-495

E. G. Nikiforova, D. S. Shakirova and A. D. Abrosimova

Study of the Spillover Effect on Sport to Chinese Regional Economic Development pp. 487-494

Huijun Jiang, Myeong Cheol Choi and Xinke Leng

The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan pp. 495-508

Ahmad Almashaqbeh, Hasnah Shaari and Hijattulah Abdul-Jabbar

Stock Market Development and Economic Growth: Empirical Evidence From an Institutional Impaired Economy pp. 496-509

Maku Affor Owen

Corporate Governance, Managerial Diversion, and Indonesian State-Owned Enterprises: A Literature Review pp. 510-517

Junino Jahja, Nor Farizal Mohammed, Norziana Lokman and Norazida Mohamed

The Impact of Earnings Management on Dividend Policy: Evidence From Kuwait pp. 518-526

Sinan S. Abbadi, Murad Y. Abuaddous, Hanady T Bataineh and Abdulla E Muttairi

Do Mutual Fund Managers Time Market Sentiment? pp. 527-537

Jun-Hao Li, Chun-Fan You and Chin-Sheng Huang

Volume 11, issue 4, 2020

Earnings Transparency and Financial Analysts¡¯ Target Price Forecasts pp. 1-9

Hyung Ju Park and Joong-Seok Cho

Determinants of Firm Capital Structure: Empirical Evidence From Vietnam pp. 10-22

Hieu Thanh Nguyen and Anh Huu Nguyen

The Influential Factors on Capital Structure: A Study on Portuguese High Technology and Medium-High Technology Small and Medium-Sized Enterprises pp. 23-35

Yehui Tong and Zelia Serrasqueiro

Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia pp. 36-51

Hasni Yusrianti, Imam Ghozali, Etna Yuyetta, Aryanto and Eka Meirawati

Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen pp. 52-63

Mohammed Mahdi Obaid and Noraza Mat Udin

The Impact of Foreign Direct Investment on Financial Market Development: The Case of Jordan pp. 64-73

Buthiena Kharabsheh and Ahlam Aldaher

The Impact of Intellectual Capital on Firm Value: Empirical Evidence From Vietnam pp. 74-85

Anh Huu Nguyen and Duong Thuy Doan

Organizational Commitments in Financial Service Audit With Antecedents of Organizational Justice and Job Satisfaction pp. 86-95

Petrus Ridaryanto

Evaluating the Effectiveness of the Bird-in-Hand-Dividends Policy in the Stability of Jordanian Listed Banks pp. 96-110

Mohammad Sami Ali

Role of Islamic Microfinance in Alleviating Poverty in Bangladesh: A Study on RDS of IBBL pp. 111-129

Md. Masud Parvej, Md. Asad Iqbal Chowdhury, Md. Kazi Golam Azam, Md. Musharof Hossain and Abdullah Mohammad Ahshanul Mamun

Economic Forces and the Stock Market Performance in Developing Countries: Evidence From Sudan pp. 130-143

Nawal Hussein Abbas Elhussein and Elzibeer Fath Elrahman Hamed Warag

Business Strategy and R&D Expenditures pp. 144-154

Han Li

The Mediating Role of the Capital Structure, Growth Rate, and Dividend Policy in the Relationship Between Return on Equity and Market to Book Value pp. 155-164

Farouq Altahtamouni, Reem Matahen and Amna Qazaq

Estimation of Benefits and Difficulties When Applying IFRS in Vietnam: From Business Perspective pp. 165-179

Ngoc Thi Bui, Oanh Thi Tu Le and Huy Manh Dao

The Effect of the Arab Spring on the Performance of Islamic and Conventional Banks in Egypt: Which Model Performs Better Amidst Crisis? pp. 180-194

Zar-Tashiya Khan, Andres Ramirez and David Ketcham

Effects of Board Size, Board Composition and Dividend Policy on Real Earnings Management in the Jordanian Listed Industrial Firms pp. 195-202

Yousef Shahwan and Tareq Hammad Almubaydeen

Determinants of Capital Adequacy Ratio for Pension Funds: A Case Study in Indonesia pp. 203-213

Sunaryo Sunaryo, Alvia Santoni, Endri Endri and Muhammad Nusjirwan Harahap

An Analysis of Mutual Fund Managers¡¯ Timing Abilities ¨C Evidence From Chinese Equity Funds pp. 214-230

Jun-Hao Li and Chun-Fan You

The Dynamics Between Dividends, Financing and Investments: Evidence From Jordanian Companies pp. 231-240

Abdullah Al Daas, Moid U. Ahmad and Suleiman Jamal Mohammad

Factors Affecting the Competitive Capacity of Commercial Banks: A Critical Analysis in an Emerging Economy pp. 241-254

Le Kieu Oanh Dao, Thuy Tu Pham and Nguyen Van Chien

CEO Characteristics and Real Earnings Management in Jordan pp. 255-266

Mohammad Abedalrahman Alhmood, Hasnah Shaari and Redhwan Al-dhamari

The Role of Profitability in the Effect of Company Growth on the Debt Policy pp. 267-274

Akhmadi Akhmadi, Dabela Yunia and Robiyanto Robiyanto

Fundamental Analysis of Insurance Industry Operations and GDP Increase in Nigeria pp. 275-288

Andrew O. Agbada and Casmir C. Osuji

The Effect of the Relationship Between Cash Flows From Operating Activities and Earnings per Share in Jordan pp. 289-295

Yaser Mohd Ahmed Hamshari

Board of Directors and Financial Reporting Quality in Vietnam Listed Companies pp. 296-305

Nguyen Thi Thanh Phuong and Dang Ngoc Hung

Earnings Surprises and Stock Price Reactions of Quoted Companies in Nigeria pp. 306-315

Malthus Timothy Ekpe, Rosemary Obiageri Obasi, Sadiq Rabiu Abdullahi, Umar Aliyu Mustapha and Norfadzilah Rashid

Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry pp. 316-328

Puji Rahayu Setyaningsih and Nengzih Nengzih

Modelling and Forecasting the Volatility of Cryptocurrencies: A Comparison of Nonlinear GARCH-Type Models pp. 346-356

Huthaifa Alqaralleh, Alaa Adden Abuhommous and Ahmad Alsaraireh

Investor Protection, Stock Liquidity, and Capital Structure pp. 357-369

Chuong Hong Pham, Hoang Duc Le, Hung Quoc Dang and Uyen Tu Bui

Social Media Cost and the Levels of Cash Flow Among Listed Banks in Emerging Economies in Africa pp. 370-383

Olaoluwa Elsie Umukoro, Olubukunola Ranti Uwuigbe, Imoleayo Obigbemi and Uwalomwa Uwuigbe

The Mediating Effect of Crisis Management on Leadership Styles and Hotel Performance in Jordan pp. 384-397

Raed Hussam Alzoubi and Amar Hisham Jaaffar

The Impact of Political Stability on the Effectiveness of the Early Warning Systems in Predicting the Financial Crises: The Case of Jordan and Qatar pp. 398-407

Baker Shnekat and Ghazi Al-Assaf

The Intervening Effect of the Dividend Policy on Financial Performance and Firm Value in Large Indonesian Firms pp. 408-420

Perdana Wahyu Santosa, Ovinda Aprilia and Martua Eliakim Tambunan

Impacts of Earnings Quality and Debt Maturity on Investment Efficiency: Study Case in Vietnam pp. 421-431

Dang Ngoc Hung, Vu Thi Thuy Van and Nguyen Thi Thanh Phuong

Audit Committee¡¯s Role in Moderating the Effect of Financial Distress Towards Going Concern Audit Opinion pp. 432-442

Anna Kania Widiatami, Nanny Dewi Tanzil, Cahya Irawadi and Ahmad Nurkhin

The Role of Shariah Auditor in Islamic Banks: The Effect of Shariah Governance Framework (SGF) 2011 pp. 443-452

Mohd Rushdan Yasoa, Wan Amalina Wan Abdullah and Wan Anisah Endut

Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value pp. 453-461

Robert Jao, Djabir Hamzah, Abdul Rakhman Laba and Mediaty

Factors Used to Determine the Financing Structure for Shareholding Companies Listed in Amman Stock Exchange in Jordan pp. 462-474

Raed Kanakriyah

Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market pp. 475-492

Ayad Ahmed Mohammed Al-Qublani, Hasnah Kamardin and Rohami Shafie

The Effects of Managerial Ownership, Institutional Ownership, and Profitability on Capital Structure: Firm Size as the Moderating Variable pp. 493-501

Muhammad Khafid, Rida Prihatni and Ira Eva Safitri

An Event Study Analysis of Thailand¡¯s 2019 General Election: A Long Window of Multiple Sub-events pp. 502-514

Anya Khanthavit

The Role of Quality of Work Life in Organizational Commitment in Islamic Banks pp. 515-522

Mahmoud Ali Alrousan and Shireen Mahmoud AlAli

Determinants of Arrears in the Municipal Savings Banks, Rural Savings Banks and EDPYMES of Peru pp. 523-536

Margarita Elluz Calle Arancibia, Wagner Enoc Vicente Ramos and Gustavo Ilich Loayza Acosta

Debt Covenants and Accounting Conservatism pp. 537-545

Adamu Pantamee Abdurrahman, Shafi Mohamad, Ooi Chee Keong and Syed Ehsanullah

Does Financial Performance Matter? Evidence on the Impact of Liquidity and Firm Size on Stock Return in Indonesia pp. 546-555

Mochammad Chabachib, Ike Setyaningrum, Hersugondo Hersugondo, Intan Shaferi and Imang Dapit Pamungkas

Impact of External Auditing Quality and Audit Committees on Accounting Conservatism and the Performance of Industrial Firms Listed at the Amman Stock Exchange pp. 556-562

Mahmod AL-Rawashdeh Abdalwahab and Riham Fathi ALkabbji

Volume 11, issue 3, 2020

Leaders¡¯ Emotional Intelligence and Employee Retention: Mediation of Job Satisfaction in the Hospitality Industry pp. 1-17

Adel Ali Yassin Alzyoud, Umair Ahmed, Mahmoud Radhwan Hussein Alzgool and Munwar Hussain Pahi

The Relationships Between Managerial Overconfidence, Audit Committee, CEO Duality and Audit Quality and Accounting Misstatements pp. 18-30

Nadiah Amirah Nor Azhari, Suhaily Hasnan and Zuraidah Mohd Sanusi

Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies pp. 31-42

Nirman Noor Afiqi Mat Yusoh and Tuan Zainun Tuan Mat

The Impact of Board Characteristics on Co-operative Reputation From the Lense of Resource-Based View Theory (RBVT) pp. 43-61

Aida Maria Ismail, Siti Muliyana Ahmadi, Normahiran Yatim and Puteh Mariam Ismail

Exploring a Model of Whistle Blowing System for Malaysian Municipal Council pp. 62-72

Maheran Zakaria, Rahayu Abdul Rahman and Hasnun Anip Bustaman

Credit Risk Assessment Models of Retail Microfinancing: The Case of a Malaysian National Savings Bank¡¯s Branch pp. 73-83

Mazni Asrida Abdullah, Azlina Ahmad, Nor Azam Mat Nayan, Zubir Azhar and Abd-Razak Ahmad

The Likelihood of Fraudulent Financial Reporting: The New Implementation of Malaysian Code of Corporate Governance (MCCG) 2017 pp. 84-91

Siti Fadilah Bt Mat Zin, Marziana Madah Marzuki and Nik Kamaruzaman Hj. Abdulatiff

Credit Management in Full-Fledged Islamic Bank and Islamic Banking Window: Towards Achieving Maqasid Al-Shariah pp. 92-99

Najihah Muhammad, Sharifah Faigah Syed Alwi and Nabihah Muhammad

Malaysian Public Sector Ethical Stimulants pp. 100-105

Azizah Abdullah, Norazamina Mohamed, Najihah Marha Yaacob and Suraya Ahmad

Credit Risk, Islamic Contracts and Ownership Status: Evidence From Malaysian Islamic Banks pp. 106-114

Faridah Najuna Misman, Wahida Ahmad, Noor Sufiawati Khairani and Nur Hazimah Amran

Investment Property, Cost Model, Fair Value Model and Value Relevance: Evidence From Malaysia pp. 115-124

Mohd Halim Kadri, Juyati Mohd Amin and Zarina Abu Bakar

Study Loan Defaults Among Tertiary Graduates pp. 125-130

Nor Balkish Zakaria, Muhammad Rasyid, Norazida Mohamed, Dalila Daud and Aida Maria Ismail

Unlock Day Expiration and Mandatory IPOs Lock up Among ACE Firms in Malaysia pp. 131-138

Syamsyul Samsudin, Nik Nur Shafika Mustafa, Nor Haliza Hamzah and Che Khalilah Mahmood

General Election and Stock Market Performance: A Malaysian Case pp. 139-145

Faridah Najuna Misman, Shashazrina Roslan and Muhammad Izzat Mat Aladin

Political Connection and Firm¡¯s Performance Among Malaysian Firms pp. 146-154

Nurul Azlin Azmi, Nor Balkish Zakaria, Fazrul Hanim Abd Sata and Zuraidah Mohd Sanusi

Factors Influencing Job Stress Among Malaysian Traffic Police Officers pp. 155-161

Muhamad Khalil Omar, Ainie Hairianie Aluwi, Norashikin Hussein, Idaya Husna Mohd and Syezreen Dalina Rusdi

A Social Entrepreneurship Case Study of the ¡°Pertubuhan Kebajikan Anak Yatim Islam Segamat¡± Orphanage in Malaysia pp. 162-167

Saunah Zainon, Rina Fadhilah Ismail, Soo Kum Yoke, Haryati Ahmad and Nurulzulaiha Sa¡¯udah @ Suhadak

Takaful Protection for Mental Health Illness From the Perspective of Maqasid Shariah pp. 168-175

Khairil Faizal Khairi, Mohamad Subini Abdul Samat, Nur Hidayah Laili, Hisham Sabri, Mohd Yazis Ali Basah, Asmaddy Haris and Azrul Azlan Iskandar Mirza

Volume 11, issue 2, 2020

Inquiry Into the Moroccan Private Equity Industry: A Proposal of an Adapted Value Creation Framework pp. 1-13

Taoufik A. Taleb and Abdessadeq Sadqi

The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis pp. 14-25

Toni Heryana, Sugeng Wahyudi and Wisnu Mawardi

Do Investors¡¯ Exhibit Cognitive Biases: Evidence From Indian Equity Market pp. 26-39

Manika Sharma and Mohammad Firoz

Doing Better by Doing Good: Discussing the Value Potential of Selected ¡°Just Companies¡± pp. 40-50

Hafiz Imtiaz Ahmad

Firm Size, Profitability, Leverage as Determinants of Audit Report Lag: Evidence From Indonesia pp. 61-67

Lailah Fujianti and Indra Satria

Determinants of Dividend Pay-Out Policy of Listed Non-financial Firms in Malaysia pp. 68-76

Hussain Tahir, Ridzuan Masri and Mahfuzur Rahman

Funds Manager and Mutual Funds Characteristics on Mutual Funds Performance: Empirical Evidence of Equity Mutual Funds in Indonesia pp. 77-87

Rina Rachmawati, Sugeng Wahyudi, Irene Rini Demi Pangestuti and Najmudin

Consumers¡¯ Purchase Intention Toward Ergonomic Footwear in Malaysia pp. 88-96

Shyue Chuan Chong, Foong Yee Tan, Pei Yew Mah and Choon Wei Low

Attainment Discrepancy Level, Firm Resources Slack, and Sticky Cost pp. 97-110

Riha Dedi Priantana, Abdul Rohman and Fuad

Uncovered Interest Rate Parity and Investment: A Tripartite Analysis of Nigeria, United States of America and China pp. 111-127

Peter Ubi and Ishaku Rimamtanung Nyiputen

The Effect of Knowledge, Promotion, and Religiosity on Intention to Use Islamic Banking Services pp. 128-135

Kardoyo, Ahmad Nurkhin, Muhsin, Hasan Mukhibad and Fatmala Dewi Aprilia

The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis pp. 136-145

Andi Agus and Nurna Aziza

Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue pp. 146-153

Taufik Abd Hakim

An Empirical Model of Indian Foreign Investment and Stock Market Volatility: Evidence From ARDL Bounds Testing Analysis pp. 154-162

Amar Singh and Arvind Mohan

Taxation Income, Graft and Informal Sector Operations in Nigeria in Relation to Other African Countries pp. 163-172

Cordelia Onyinyechi Omodero

Chief Executive Officer Characteristics and Financial Restatements in Malaysia pp. 173-186

Marwan Altarawneh, Rohami Shafie and Rokiah Ishak

Financial and Non-financial Factors Affecting Board Size of the Listed Firms in Vietnam pp. 187-195

Nguyen Vinh Khuong, Phung Anh Thu, Do Thi Thu Lieu, Tran Thi Phuong Anh, Nguyen Thi My Giau, Nguyen Mai Han and Ngo Kim Mo

Factors Affecting the Indonesia Stock Exchange: A Multi-Index Approach pp. 196-204

Didik Susilo, Sugeng Wahyudi and Irene Rini Demi Pangestuti

The Effect of Using Securitization on the Stability and the Risk of Banks: Evidence From Emerging Countries pp. 205-217

Mohamed Rochdi Keffala and Amal Farjaoui

The Role of External Audit in View of Sudden Financial Collapses on the Jordanian Commercial Banks Sector pp. 218-228

Ayman Saleh Mustafa Harb

Imperatives of Effective Working Capital Management and Profitability in the Banking Industry in Nigeria pp. 229-242

Casmir C. Osuji and Andrew O. Agbada

Does Information Overload of Annual Reports Matter? pp. 243-254

Tze San Ong, Boon Heng Teh, Kai Cing Seng and Sin Huei Ng

Transmission of Information of the Indonesian Dual Listed Shares pp. 255-261

Randi Anto and Irene Rini Demi Pangestuti

Entrepreneurial Orientation in Government-Owned Bank: Do They Improve Competitive Advantage? pp. 262-270

Maryono, Imam Ghozali, Amie Kusumawardhani, R. Mahelan Prabantarikso and Firdaus Basbeth

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas pp. 271-280

Olaoluwa Elsie Umukoro, Damilola Felix Eluyela, Emmanuel Ozordi, Ofe Iwiyisi Inua and Sheriff Babajide Balogun

The Manufacture and Service Companies Differ Leverage Impact to Financial Performance pp. 281-286

Intan Shaferi, Sugeng Wahyudi, Wisnu Mawardi, Riskin Hidayat and Intan Puspitasari

The Effect of Inventory Turnover Period on the Profitability of Listed Nigerian Conglomerate Companies pp. 287-292

Sunusi Garba, Boudiab Mourad and Muhammad Adamu Chamo

Ownership Structure and Firm Performance pp. 293-300

Gholamreza Zandi, Jaspal Singh, Shafi Mohamad and Syed Ehsanullah

Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach pp. 301-310

A. E. Adegboyegun, E. Ben-Caleb, A. O. Ademola, J. U. Madugba and D. F. Eluyela

The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis pp. 311-322

M. Ardiansyah Syam, Syahril Djaddang, Mulyadi and Imam Ghozali

Impact of Foreign Direct Investment on the Financial Performance of Listed Deposit Banks in Nigeria pp. 323-347

Tony Ikechukwu Nwanji, Kerry E. Howell, Sainey Faye, Adegbola Olubukola Otekunrin, Damilola Felix Eluyela, Adedoyin Isola Lawal and Sunday Chinedu Eze

Does Auditing Committee Characteristics Enhance Corporate Value? Evidence From Jordan pp. 348-357

Ashraf Bataineh and Mustafa M Soumadi

Governance Effect of Board of Directors on Banking Performance: Evidence From Tunisia pp. 358-370

Sahbi Missaoui and Nizar Raissi

The Efficiency of Applying the Internal Control Components Based on COSO Framework to Transparently Carry out Tasks and Services, Ensure Integrity and Enhance Quality and Efficiency: Case Study - The Greater Amman Municipality pp. 371-381

Ola Muhammad Khersiat

Working Capital Management and Return on Assets of Manufacturing Industry of Peru pp. 382-389

Wagner Enoc Vicente-Ramos, Marianela Roxana Ames Porras, Roberson Meza Quispe and Miguel Angel Rojas Zacarias

A Test of Return Predictability in the Vietnamese Stock Market pp. 390-404

Thanh Trung Le and Anh Tram Luong

The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance pp. 405-415

Ala'a Zuhair Mansour, Aidi Ahmi and Oluwatoyin Popoola

A Decade After the Global Financial Crisis: Lessons and Policy for International Stability pp. 416-423

Anjali Karol

IFRS and Financial Performance: Study in the French Context pp. 424-435

Hela Turki, Senda Wali, Zahra Tajuddin Abdelgader Ali and Mona Hassab Elrasoul Mohammed

Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant pp. 436-452

Abdussalam Mahmoud Abu Tapanjeh and Ashwaq Rateb Al Tarawneh

Banking Competition and Efficiency: The Case of Vietnamese Banking Industry pp. 453-460

Long Hau Le, Truong An Duong and Tan Nghiem Le

Volume 11, issue 1, 2020

Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia pp. 1-12

Pilipus Ramandei, Abdul Rohman, Dwi Ratmono and Imam Ghozali

The Effect of Financial Leverage on the Islamic Banks¡¯ Performance in the Gulf Cooperation Council (GCC) Countries pp. 13-24

Abdesslam Menacer, Abdulazeez Y. H. Saif-Alyousfi and Nor Hayati Ahmad

Mudharabah Deposits Among Conventional Bank Interest Rates, Profit-Sharing Rates, Liquidity and Inflation Rates pp. 25-33

Caturida Meiwanto Doktoralina and Fikki Mutarotun Nisha

Influence of Rational and Emotional Appeals on Purchasing Through Online: The Case on Social Media pp. 34-42

Mohammad Toufiqur Rahman and Tanjina Pial

Antecedent Variables and Consequences of Religiosity on Fraud pp. 43-48

Muhamad Taqi, Sabaruddinsah, Tubagus Ismail and Meutia

Impact of Microfinance on Poverty: Qualitative Analysis for Grameen Bank Borrowers pp. 49-59

Mohammad Aslam, Senthil Kumar, Tubagus Ismail and Shahryar Sorooshian

Analysis of Company Characteristics of Firm Values: Profitability as Intervening Variables pp. 60-70

M. Chabachib, Hersugondo Hersugondo, Erna Ardiana and Imang Dapit Pamungkas

Institutional Ownership, Productivity Sustainable Investment Based on Financial Constrains and Firm Value: Implications of Agency Theory, Signaling Theory, and Asymmetry Information on Sharia Companies in Indonesia pp. 71-81

Riskin Hidayat, Sugeng Wahyudi, Harjum Muharam and Fatlina Zainudin

Monetary Policy and Financial Stability in the Nigerian Banking Industry pp. 82-114

Oparah Felix Chukwudi and James Tumba Henry

Predicting Time-Lag Stock Return Using Tactical Asset Allocation Trading Strategies Across Global Stock Indices pp. 115-122

Fahim Afzal, Pan Haiying, Farman Afzal and Faisal Ghafoor Bhatti

The Determinants of Financial Inclusion in Egypt pp. 123-136

Abeer Rashdan and Noura Eissa

Fiscal Decentralization and Economic Growth in Thailand: A Cross-Region Analysis pp. 147-156

Phouthakannha Nantharath, Sirisak Laochankham, Peerasit Kamnuasilpa and Eungoo Kang

The Relationship Between Human Capital and Financial Development: A Case Study of Turkey pp. 157-170

Mehmet Nar

A Descriptive Analysis of IPOs Post Listing Liquidity in Malaysia pp. 171-180

Amal Mohammed Al-Masawa, Rasidah Mohd-Rashid and Hamdan Amer Al-Jaifi

The Effect of the Global Financial Crisis on the Profitability of Islamic Banks in UAE pp. 181-188

Mukdad Ibrahim

Academic Cheating and Characteristics of Accounting Students pp. 189-196

Nur Sayidah, Sulis Janu Hartati and Muhajir

Remittances and Economic Growth Tie in Selected South Asian Countries: A Panel Data Analysis pp. 197-205

Md. Nezum Uddin, Mohammed Jashim Uddin, Joynal Uddin and Monir Ahmmed

Female Directors, Family Ownership and Firm Performance in Jordan pp. 206-219

Zaid Saidat, Claire Seaman, Mauricio Silva, Lara Al-Haddad and Zyad Marashdeh

Investigating the Efficiency of GCC Banking Sector: An Empirical Comparison of Islamic and Conventional Banks pp. 220-235

Imran Khokhar, Mehboob ul Hassan, Muhammad Nauman Khan and Md Fouad Bin Amin

Construction of Competitive Advantage Instrument in Jordanian SME Context Using Structural Equation Modelling pp. 236-251

Khaled Alzeaideen

Comparative and Demonstrative Study Between the Liquidity of Islamic and Conventional Banks in a Financial Stability Period: Which Type of Banks Is the Most Liquid? pp. 252-273

Achraf Haddad, Anis El Ammari and Abdelfattah Bouri

Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia pp. 274-283

Evi Marlina, Hendri Ali Ardi, Siti Samsiah, Kirmizi Ritonga and Amris Rusli Tanjung

Environmental Management Accounting, Islamic Social Reporting, and Corporate Governance Mechanism on Sharia-Approved Companies in Indonesia pp. 284-292

Windu Mulyasari and Sekar Mayangsari

Implementation of Social Culture in Corporate Governance: A Literature Study pp. 293-306

Mukhtaruddin Mukhtaruddin, M. Adam, Isnurhadi Isnurhadi and Luk Luk Fuadah

Countertrade Mechanism of Global Arms Trade: Case Study of Indonesia pp. 307-317

Zainal Arifin, Agus Suman and Moh. Khusaini

Predicting Likelihood for Loan Default Among Bank Borrowers pp. 318-328

Mohammad Aslam, Senthil Kumar and Shahryar Sorooshian

Capital Flight and Domestic Investment in Nigeria: Evidence From ARDL Methodology pp. 348-360

Lionel Effiom, Alfa Charles Achu and Samuel Etim Edet

Management Compensation, Gender Diversification, and Executive Preferences on Tax Avoidance of IDX Manufacturing Companies pp. 373-380

Frans Sudirjo

The Effects of Financial and Political Risks on Economic Risk in Southern European Countries: A Dynamic Panel Analysis pp. 381-393

Dervis Kirikkaleli and Kelvin Onyibor

The Effect of Financial Ratios Derived From Operating Cash Flows on Jordanian Commercial Banks Earnings per Share pp. 394-404

Laith Abdel Rahman Abualrob and Sanaa N. Maswadeh

Internal Controls and Performance of Selected Tertiary Institutions in Ekiti State: A Committee of Sponsoring Organisations (COSO) Framework Approach pp. 405-416

Gideon Tayo Akinleye and Adebola Daniel Kolawole

Mobile Money, Financial Inclusion and Digital Payment: The Case of Vietnam pp. 417-424

Tran Hung Son, Nguyen Thanh Liem and Nguyen Vinh Khuong

Advocacy of Competition in the Mechanism of State Regulation of the Economy pp. 425-433

Olga Bakalinska, Olena Belianevych and Olena Honcharenko

International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector pp. 434-446

Ademola Abimbola O., Ben-Caleb E., Madugba Joseph U., Adegboyegun Adekunle E. and Eluyela Damilola F.

Inflation Thresholds and Stock Market Development: Evidence of the Nonlinear Nexus From an Emerging Economy pp. 447-461

Noura Abu Asab and Alaaeddin Al-Tarawneh