Asian Journal of Finance & Accounting

2009 - 2021

Current editor(s): Sofia Anderson

From Macrothink Institute
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Volume 13, issue 2, 2021

Firm Performance and Market Behavior during First Wave of COVID-19 in Egypt: Panel Data Analysis pp. 122

May Elewa and Shwikar Nagy

Random Walk Hypothesis for Stock Prices in Fiji

Janesh Sami

Volume 13, issue 1, 2021

Performance of Shanghai Composite Index and Sector Indices in The Beginning of Novel Coronavirus Pandemic pp. 121

Venus Khim-Sen Liew and Chin-Hong Puah

The Impact of the Covid-19 epidemic on Saudi stock market performance using a Regression model and Granger causality test-Empirical Analysis pp. 2234

Dr.Kavita Panjwani and Mohammad Arif Riaz

A Vector Autoregressive Market Model for IT Sector Stocks in India pp. 3544

Mihir Dash and Rita S.

Volume 12, issue 2, 2020

Operating Cash Flow and Dividend Changes as a Management Tool for Planning and Making Decision pp. 113

Faris Alqadi

Blockchain: Future of Accounting Education pp. 1427

Munshi Samaduzzaman

The Impact of Coronavirus (COVID-19) on New York Stock Exchange pp. 2838

Issam Tlemsani, Maram Alghamdi, Samar Balhareth, Fatimah Alsaleh, Munira Alomair and Munirah Alqutaim

Neoclassical Asset Pricing Tests in Sri Lanka: A Structural Empirical Review pp. 3957

Neelangie Sulochana Nanayakkara, P. D. Nimal and Y. K. Weerakoon

Operational Risks and Equity Returns: Dynamic and Static Panel Data Analyses pp. 5878

Theophilus Anaekenwa Aguguom

Volume 12, issue 1, 2020

Capital Adequacy and Systemic Risk of Banks in India pp. 125

Mihir Dash

The Effect of Intangible Assets on Financial Performance, Financial Policies, and Market Value of Technology Firms: A Global Comparative Analysis pp. 2657

Muhammad Junaid Qureshi and Danish Ahmed Siddiqui

The Link between Profitability and Financial Leverage, Evidence from a Small Island Economy pp. 5885

Lakshana Ramnoher and Keshav Seetah

Factors Hindering Class Attendance: Views of University Accounting Students pp. 86114

Lillian Wally-Dima, Christian John Mbekomize and Alicia Nametsegang

Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State pp. 115130

Raphael Adekola Dada and Isaac Babatope Taiwo

A Reexamination of Firm’s R&D Expenditure Behavior pp. 131150

Hsin-Jung Hsieh and Yen-Chih Liu

The Effect of Adopting Activity – Based Costing (ABC) on Maximizing Profitability in Jordanian Private Health Care Sector pp. 151160

Suleiman El-Dalahmeh

Capital Structure and Bank Performance: Empirical Evidence from Bangladesh pp. 161177

Md. Ibrahim Molla

The Role of Gold Prices and Interest Rate in Stock Index: Insights from Vietnam by Using the Autoregressive Distributed Lag Approach pp. 178193

Le Thi Minh Huong and Phan Minh Trung

Determinants of Capital Adequacy Ratio of Commercial Banks in Nepal pp. 194214

Bishnu Prasad Bhattarai

Volume 11, issue 2, 2019

The Impact of Saving and Financial Development on Economic Growth in Turkey pp. 114

Hatem Hatef Abdulkadhim Altaee and Mohamed Khaled Al-Jafari

Are Islamic Banks Really More Solvent Than Conventional Banks in a Financial Stable Period? pp. 1541

Achraf Haddad, Anis EL Ammari and Abdelfettah Bouri

Explaining Value vs. Growth Fallacy: An Empirical Study for Indian Market pp. 4265

Vibhuti Vasishth and Sanjay Sehgal

Corporate Governance, Performance and Efficiency: Case of the Tunisian Listed Firms pp. 6680

Wided Khiari

Cash Conversion Cycle and Profitability, Evidence from Jordan pp. 8195

Manar Moffadi Al-Mohareb

Tracking Errors of Exchange Traded Funds in Bursa Malaysia pp. 96109

Alfred Ing-Soon Ku, Venus Khim-Sen Liew and Chin-Hong Puah

How Stablecoin Implementation Can Lead to Increased Accounting Clarity and Standardization pp. 110119

Sean Stein Smith

Determinants of Successful Agri - Futures Contracts in India pp. 120147

Tarunika Jain Agrawal, Sanjay Sehgal and Rahul Agrawal

Corporate Governance in Banks and its Impact on Credit and Liquidity Risks: Case of Tunisian Banks pp. 148168

Nesrine Djebali and Khemais Zaghdoudi

Impacts of Unusual Market Activity Announcement on Stock Return: Evidence from The Ace Market in Malaysia pp. 169185

Dylan Siong-Yain Chen and Venus Khim-Sen Liew

The Impact of Bank's Asset and Liability Structure on their Profitability Regardless of Monetary Policy and Size: A Panel Analysis pp. 186208

Osama Wagdi, Amira Hasaneen and Walid Abouzeid

Accounting Education and Labor Market Needs pp. 209235

Meshari Alhussain

Financial Mismatch, Assets Specificity and Capital Structure pp. 236258

Yanwu Li

Volume 11, issue 1, 2019

The Complementary Effects of Islam and CSR: Some Empirical Evidence pp. 128

Calvin W. H. Cheong, Nurul Ilma Salleh and Chorng Yuan Fung

Motivations for Classification Shifting: A Systematic Review pp. 2940

Nisreen Mohammed Almaleeh

Volatility Estimation Using Symmetric and Asymmetric Models in Oil Exporting Emerging Markets pp. 4163

Latha Sreeram

Perception of Government Accountants on Current Public Sector Accounting Practices and Implementation of Public Sector Accounting Standards in the Sri Lanka pp. 7695

Vickneswaran Anojan

The Effect of Re-engineering of Administrative Processes in Achieving the Competitive Advantage of Sustainable in Five-Star Hotels in Jordan - Field Study pp. 96110

Suleiman Mustafa EL-Dalahmeh

Bank Failure: A New Approach to Prediction and Supervision pp. 111140

Calvin W. H. Cheong and Sockalingam Ramasamy

Application of Credit Risk Management Model in Chinese Banks pp. 141168

Haojie Chen, Ng Sin Huei and Lew Shian Loong

Emerging Technologies and the Accounting Profession: Trends and Topics for Practitioners to Consider pp. 169182

Sean Stein Smith

Volatility Spillover Effect of International Crude Oil Futures and China-Russia Stock Market: A Multivariate BEKK-GARCH Model Based on Wavelet Multiresolution Analysis pp. 183201

Maoguo Wu and Daimin Lu

Empirical Evidence of the Causative Association between Spot, Futures and Options Market: An ARDL Model Approach pp. 202219

Vaishali Jain, Rahul Dhaigude and Rajiv Divekar

How do Indian Firms Cope with a Crisis? - Earnings Management Characteristics of CNX Nifty 100 Companies pp. 220240

Amit Mittal and Ajay Kumar Garg

Assessment of the Adoption and Implementation of IFRS for Small and Medium Scale Entities (SMEs). “A Study of Selected SMEs GA East of Ghana†pp. 241258

John Kwaku Mensah Mawutor, Siaw Wlliams and Mensah Anita Oduwaa

Investment and Growth Amidst Widening Government Debt: “The Ghanaian Story†pp. 259271

John Kwaku Mensah Mawutor, Eric Boachie Yiadom and Richard Fosu Amankwa

Determinants of Systemic Risk of Banks in India pp. 272290

Mihir Dash

The Impact of Managerial Entrenchment Indicators on Cash Holding Adjustments: Stock Exchange Firms pp. 291306

Zahra Hashemi Oskouei and Zeynab Aminifard

Does Nifty Index Inclusion (still) Convey Information? A Comprehensive Empirical Examination in the Indian Stock Market pp. 306331

Srikanth Parthasarathy

Volume 10, issue 2, 2018

Does Capital Structure Matter? The Influence of Capital Structure on Net Interest Margin: Evidence from Sri Lanka pp. 115

Lingesiya Kengatharan and Logavathani Sivalingam

Factors Influencing the Dividend Policy of Vietnamese Enterprises pp. 1629

Hung Ngoc Dang, Nguyen Viet Ha and Dang Thai Binh

Models for Prediction of Industrial Insolvency of Manufacturing Companies in India pp. 3063

Nisarg A Joshi and Jay M Desai

Financial Engineering and Its Role in the Growth and Development of Islamic Banking in Palestine pp. 6480

Amer S. Jaber

Religiosity and Corporate Risk-taking pp. 81113

Calvin W. H. Cheong

The Determinants of Capital Structure Decisions: Evidence from Chinese Listed Companies pp. 114132

Sunitha Vijayakumaran and Ratnam Vijayakumaran

Essential of Central Bank’s Regulatory Policy to Strengthen Green Banking Practice and Reporting in a Country pp. 133150

Sutap Kumar Ghosh, Protap Kumar Ghosh and Sabrin Chowdhury

Relationship between Corporate Capital Structure and Stocks Liquidity: Empirical Evidence in Vietnam pp. 151166

Vu Van Thi Thuy, Thoa Thi Tran, Xuan Thanh Ngo and Linh Nhat Nguyen

On Malaysian House Price Growth: The Effects of Market Sentiments pp. 167191

Calvin W. H. Cheong, Lisa L. H. Ngui and Shella Georgina Beatrice

Corporate Social Responsibility and Firm Performance of Licensed Commercial Banks in Sri Lanka pp. 192200

Saseela Balagobei and S. Anandasayanan

Volume 10, issue 1, 2018

Influence of Corporate Transparency Disclosures on Financial Performance of Listed Companies in East Africa pp. 115

Boniface Muriithi Wanjau, Willy Mwangi Muturi and Patrick Ngumi

The Influence of CSRSCPAs and the Quality of Financial Statements pp. 1639

Li-Lun Liu and Yu-Ting Huang

Effect of Corporate Social Responsibility Disclosure on Financial Performance pp. 4058

Ta Thi Thuy Hang and Bui Thi Ngoc

Cost Efficiency of Indian Life Insurance Service Providers using Data Envelopment Analysis pp. 5980

Mihir Dash and Arpana Muthyala

Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency pp. 81114

J Reid Cummings, Gabriel G Ramirez, Divesh S Sharma and Kyre D Lahtinen

Insight into the Links among External Business Environments, Corporate Governance and Organisational Performance pp. 115130

Quang Linh Huynh

Earnings Smoothing as Information Signaling or Garbling: A Review of Literature pp. 131142

Nor Afifah Shabani and Saudah Sofian

Economic Growth and Financial Development Nexus in Malaysia: Dynamic Simultaneous Equations Models pp. 143161

Mohamed Ibrahim Mugableh and Mohammad Salem Oudat

Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms pp. 162177

Nor Afifah Shabani and Saudah Sofian

Risk Reporting of the Banking Sector of Bangladesh: A Time Horizon Analysis pp. 178209

Niluthpaul Sarker and Shamsun Nahar

Corporate Governance and Firm Performance: The Role of the Board and Audit Committee pp. 210225

Netai Kumar Saha, Rehnuma Hoque Moutushi and Mohammad Salauddin

Public Sector Auditing and Corruption: A Literature Review pp. 226241

Ebrahim Ahmed Assakaf, Rose Shamsiah Samsudin and Zaleha Othman

The Role of Political Risk and Financial Development Factors on Sukuk Market Development of Gulf Cooperation Council (GCC) Countries pp. 242256

Arafat Mansoor Al-raeai, Zairy Zainol and Ahmad Khilmy Abdul Rahim

Factors Affecting Learning Performance of Accounting Information System pp. 257273

Yung-Yu Lai and AnAn Chiu

Effect of Liberalization of Amman Stock Market on the Prices Fluctuation for the Period (1994-2015) pp. 274294

Ahmad Abdalla Alrafaya

Towards Enhanced Tax Compliance in Kenya pp. 295307

San Lio and John Mirichii

Determinants of Corporate Environmental and Social Disclosures in China: A Comparative Study within High-profile Industries pp. 308335

Junru Zhang, Hadrian Geri Djajadikerta and Terri Trireksani

The Impact of Human Capital Development Cost on the Net Income and Dividend: An Applied Study over Jordanian Islamic Banks pp. 336350

Atef Aqeel Al-Bawab and Hani Ali Aref Al-Rawashdeh

Corporate Restructuring and Investment pp. 351366

Dr. Alhassan Ndekugri

The Extent Use of Contemporary Management Accounting Practices and Its Effect on Operational Performance of Industrial Corporations in Jordan pp. 367389

Naser Yousef Alzoubi

Extent of Implementing Target Costing and Value Engineering Approach to Reducing Costs: A Survey in Jordanian Shareholding Companies for Food Industries pp. 390406

Suleiman El-Dalahmeh

The Effects of Board Compositions and Audit Committee Characteristics on Information Disclosure Practices: A Case of Singapore pp. 407427

Nunthapin Chantachaimongkol and Shuwen Chen

Factors Affecting Undergraduate Students’ Intention to Become a Chartered Accountant in Bangladesh pp. 428439

Mohsina Akter and Muhammad Muhiuddin Siraj

Real Earnings Management: A Review of Literature and Future Research pp. 440456

Belal Ali and Hasnah Kamardin