Asian Journal of Finance & Accounting

2009 - 2021

Current editor(s): Sofia Anderson

From Macrothink Institute
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Volume 9, issue 2, 2017

Profitability of Style based Investment Strategies: Evidence from India pp. 127

Srividya Subramaniam, Gagan Sharma and Srishti Sehgal

A Literature Review on Ohlson (1995) pp. 2847

Pooja Kumari and Chandra Sekhar Mishra

Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia pp. 4859

Abdulsalam Saad Alquhaif, Rohaida Abdul Latif and Sitraselvi Chandren

Accounting Reforms and Foreign Portfolio Investment in China: An Empirical Investigation pp. 6070

Muhammad Umar Draz and Fayyaz Ahmad

Firm Performance and Corporate Disclosure Level of Listed Companies in Nigeria pp. 7187

Kennedy Prince Modugu

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh pp. 88102

Pappu Kumar Dey, Mohammad Nakib and Probal Dutta

Debt Capital and Financial Performance: A Comparative Analysis of South African and Sri Lankan Listed Companies pp. 103127

Dilriukshi Yapa Abeywardhana and Katlego Magoro

Does Ownership Structure Matter for Bank Performance in the MENA Region? An Empirical Evidence pp. 128160

Sara Fathi and Mona A. ElBannan

Resourcing the Internal Audit Function: How Effective is the Audit Committee? pp. 161189

Shir Li Ng and Dennis W Taylor

The Impact of Effective Corporate Boards and Audit Committees on Attracting Foreign Ownership in Listed Companies in the Gulf Cooperation Council pp. 190205

Mohammed Gubran Al-shamahi, Kamarul Bahrain Abdul Manaf and Ali Saleh Al-arussi

Macroeconomic Variables and Stock Market Returns in Sri Lanka pp. 206218

Saseela Balagobei

A Singaporean Study on Macroeconomic Variables Impacting Stock Returns pp. 219237

Boon Leng Mark Goh and Ameen Ali Talib

Is EVA an Effective Performance Measure; Evidence from Colombo Stock Exchange, Sri Lanka pp. 238253

Yathra Mullage Chithrasheeli Gunaratne

The Impact of “Offer for Sale†by Existing Shareholders in an IPO on Initial Aftermarket Performance pp. 254269

Norliza Che Yahya, Ahmad Husni Mohd Rashid, Ibrahim A. Rahman and Siti Norbaya Mohd Rashid

The Price Discovery Mechanism between Sovereign Bond and Sovereign CDS Market: Studies in Selected Countries pp. 270286

Ngan Bich Nguyen

Use of Capital Investment Appraisal Practices and Effectiveness of Investment Decisions: A Study on Listed Manufacturing Companies in Sri Lanka pp. 287306

Lingesiya Kengatharan and Pirashanth Diluxan Clamenthu

SME Growth: The Role of Government Grant pp. 307318

Andrea Quintiliani

Spinoffs and Firm Policy pp. 319329

Seoungpil Ahn

Do Firms' Characteristics Make a Difference of the Choice of Capital Budgeting Practices? Evidence from Sri Lanka pp. 330351

Lingesiya Kengatharan

Institutional reforms and development of corporate governance and banking system in China pp. 352368

Vijayakumaran Ratnam and Sunitha Vijayakumaran

The Impact of Capital Structure on the Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange for the Period 2012-2015 pp. 369386

Shireen Mahmoud AlAli

Audit Committee and Value Relevance of Accounting Information of Listed Hotels and Travels in Sri Lanka pp. 387398

Saseela Balagobei

The Impact of Working Capital Management on Firm Value: Evidence from a Frontier Market pp. 399413

A.N. Hingurala Arachchi, Wasantha Perera and Ratnam Vijayakumaran

Volume 9, issue 1, 2017

The Determinants of Capital Structure: Empirical Analysis of Oil and Gas Firms during 2000-2015 pp. 134

Aws Yousef Shambor

Contingency Factors, Risk Management, and Performance of Indonesian Banks pp. 3553

Saiful Saiful

The Relationship between Liquidity and Firms’ Profitability: A Case Study of Karachi Stock Exchange pp. 5467

Nazish Bibi and Shehla Amjad

Does Board Supervisory Quality Enhance Corporate Social Performance?-Evidence from Taiwanese Listed Firms pp. 6889

Yaying Mary Chou Yeh and Wen-Chi Hsieh

The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows pp. 90104

Nasrollah Takhtaei and Hassan Karimi

A Logical Process about the Chaos in FOREX Financial Market pp. 105115

Marco Mele

Merchant Banking Operation: A Case Study of Selected Merchant Banks in Bangladesh pp. 116135

Farzana Huda and Tanbir Ahmed Chowdhury

CEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance pp. 136154

Hui-Wen Hsu

The Behavior Patterns of Investors in Thailand Stock Market pp. 155165

Quan Nhu Tran

Stock Market Investors’ Guide to Corporate Dividend Policy: Evidence from Pharmaceuticals and Chemicals Industries in Bangladesh pp. 166191

Tanbir Ahmed Chowdhury and Jannatunnesa Jannatunnesa

Ownership Patterns and Control of Top 100 Turkish Listed Companies pp. 192209

Aree Saeed Mustafa, Ayoib Che-Ahmad and Sitraselvi a/p Chandren

The Integration between Strategic Cost Management Techniques to Improve the Performance of Iraqi Manufacturing Companies pp. 210223

Khalis Al-Naser and Rapiah Mohamed

Generalised Lambda Distributions by Method of Moments and Maximum Likelihood using the JSE-ASI Returns pp. 224244

Peterson Owusu Junior and Carl H. Korkpoe

Accrual Accounting in Public Sectors: Possible Contextual and Application Gaps for Future Research Agenda pp. 245260

Rozaidy Mahadi, Siti Nabiha Abdul Khalid, Rasid Mail and Raman Noordin

The Factors That Affect To Attract Deposits in Palestinian Islamic Banks pp. 261273

Amer Saadi Jaber and Mohammed Shuaib Manasrah

The Foreign Exchange Exposures and Enterprise Risk Management: Evidence from Hospitality Industry in Taiwan pp. 274309

Chiu Ming Hsiao

A Model for Bank Performance Measurement Integrating Multivariate Factor Structure with Multi-Criteria PROMETHEE Methodology pp. 310332

Mihir Dash

Politically Connected Independent Directors and Effective Tax Rates in China pp. 333350

Hong Fan and Liqiang Chen

Determinants of Banks’ Capital Structure: Evidence from Vietnamese Commercial Banks pp. 351374

Tong Trung Tin and John Francis T Diaz

The Possibility of the Jordanian Industrial Corporations to Apply the IFRS No. 15 pp. 375395

Hasan Al-Shatnawi

Factors Affecting the ProfitabilitFactors Affecting the Profitability of Indonesian Real Estate Publicly-listed Companiesy of Indonesian Real Estate Publicly-listed Companies pp. 396428

John Francis T Diaz and Martha Christianie Tjokro Hindro

Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam pp. 429447

Ngoc Kim Pham, Hung Nguyen Duong, Tin Quang Pham and Nga Thi Thuy Ho

The Determinants of Foreign Exchange Exposure of EGX30 Companies "An Empirical Study" pp. 448463

M. S. Nada and Rehab Emad El-Din Mohammed

International Financial Reporting Standard (IFRS) Adoption and Its Impact on Financial Reporting: Evidence from Listed Nigeria Oil and Gas Companies pp. 464474

Murtala Zakari

Volume 8, issue 2, 2016

Share Repurchases: A Literature Review pp. 130

Sarthak Kumar Jena, Chandra Sekhar Mishra and Prabina Rajib

Location, Industry Competition and Profitability pp. 3145

Esmail Tavakolnia and Seyed Vali Mostafavi Makrani

The Dynamics Application of Accounting Standards, and Its Importance in the Measurement with Fair Value & Disclosure pp. 4659

Yaser AL Frijat

Macroeconomic Approach of the Determinants of Stock Price Movements in Jordan pp. 6069

Imad Zeyad Ramadan

The Internal Rate of Return Model for Life Insurance Policies pp. 7094

Mihir Dash

The Influence of Directors’ and Officers’ Insurance on Managerial Myopic Behavior pp. 95112

Guang-Zheng Chen

The Impact of the Financial Sector on Asset Pricing Tests: Evidence from the Colombo Stock Exchange pp. 113124

Amal Peter Abeysekera and Nimal Pulukkuttige Don

Protection of Investors’ Rights and the Long-Run Performance of Rule 144A Private Equity Offerings pp. 125134

Seoungpil Ahn and Gwangheon Hong

The Effect of Problem-Based Learning on Learning Outcomes of Accounting Students pp. 135154

Chih-shun Hsu, Sin-hui Yen and Wei-hung Lai

Effect of Human Capital Expenditure on the Profitability of Quoted Manufacturing Companies in Nigeria pp. 155170

Philip Segun Olowolaju and Olayemi Deborah Oluwasesin

Capital Structure Effect on the Practices of Earnings Management Phenomenon? The Evidence of Listed Firms in Abu Dhabi Securities Exchange pp. 171193

Mohammed Ibrahim Sultan Obeidat

Determinants of Bank Profitability in Ghana: New Evidence pp. 194204

Daniel Anarfi, Emmanuel Joel Aikins Abakah and Eunice Boateng

The Impact of Second Generation National Health Insurance on Stock Prices- based upon Supplementary Premium Charges on Dividend Income pp. 205227

Ku-Jun Lin, Hai-Ming Chen, Hsiu-Mei Chen and Wen-Chen Lo

Post-merger Integration Approaches: Case Analysis of the One. Vip Macedonia Merger pp. 228238

Dusica Stevcevska-Srbinoska and Edi Smokvarski

Volume 8, issue 1, 2016

Idiosyncratic Volatility and Cross-section of Stock Returns: Evidences from India pp. 112

Prashant Sharma and Brajesh Kumar

EVA and the Impact of the Macroeconomic Variables: Evidence from the Jordanian Manufacturing Companies pp. 1322

Imad Zeyad Ramadan

The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting pp. 2337

Hasan Zalaghi and Mahdi Khazaei

Strict and Uniform Shariah Screening Methodologies in Selected Asian Countries in Comparison with the United States pp. 3876

Umayal Kasi and Junaina Muhammad

The Ability of Traditional and Modern Performance Indicators in Interpreting the Phenomenon of Earnings Management: Evidence Manufacturing Firms in Amman Stock Exchange pp. 7799

Mohammad A Momani

Can the Audit Committee Provide Better Oversight of Listed Companies? – An Efficiency of Cash Holdings Perspective pp. 100126

Cheng-Li Huang, Wei-ju Chen and Kuo-Chen Lu

The Effects of Agency Costs and Insiders’ Shareholdings on Financing Choices pp. 127151

Chia-Ying Liu, Shiu-Chen Huang and Shieh-Liang Chen

Modelling and Estimation of Volatility Using ARCH/GARCH Models in Jordan’s Stock Market pp. 152167

Dana Mohammad AL-Najjar

Review of the Relationship between Board Attributes and Firm Performance pp. 168181

Mohammed Mahmud Kakanda, Basariah Salim and Sitraselvi Chandren

Does the Type of Material Information Matter to CEO Turnover? pp. 182194

Ya-Fang Wang

Japan’s Corporate Governance Structures and Credit Rating pp. 195211

Ahmed Zemzem and Samir Zouari

Association between Degree of Leverages and Firm Value pp. 212229

Pradeep Kumar Gupta, Shailendra Kumar and Piyush Verma

The Relationship between Financing Policy, Earnings Management and Governance Practices pp. 230278

Yi-Mien Lin and Hsiu Fang Chien