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Content
2023, Volume 12, Issue 1
- 1-16 Moderating effect of innovation on the relationship between governance and performance
by Ammar Sammout & Zouhayer Mighri & Sana Ben Ghodbane - 17-32 Exchange rate pass-through in the USA and Canada
by Eiman Aiyash & Ahmed S. Abou-Zaid - 33-42 Bank ownership and asset quality in Indian banking: is there a link?
by Abhinav Goel & Archana Singh - 43-60 Does ownership structure motivate listed companies to increase HR disclosure? Evidence from India
by Kirti Aggarwal - 61-76 Ownership structure and voluntary disclosure quality: empirical evidence from a frontier market
by Dhouha Jradi & Fethi Belhaj & Manel Hadriche - 77-97 Policy uncertainty and cash holdings of construction firms in India: a dynamic panel regression approach
by Rajni Kant Rajhans & Harish Singla
2022, Volume 11, Issue 3
- 213-232 Assurance of financial audit reporting and sustainability reporting
by Melinda Timea Fülöp & Gabriel Raita - 213-232 Assurance of financial audit reporting and sustainability reporting
by Melinda Timea Fülöp & Gabriel Raita - 233-243 Factors influencing foreign direct investments: Indian evidence
by Neha Shrivastava & Peeyush Bangur & Deepak Shrivastava - 233-243 Factors influencing foreign direct investments: Indian evidence
by Neha Shrivastava & Peeyush Bangur & Deepak Shrivastava - 244-270 Corporate characteristics and HR disclosure: a missing link in Indian corporate sector
by Kirti Aggarwal - 244-270 Corporate characteristics and HR disclosure: a missing link in Indian corporate sector
by Kirti Aggarwal - 271-292 A study into determinants of underpricing of initial public offerings in India during 2015-2020
by Prasenjit Roy & Arindam Gupta - 271-292 A study into determinants of underpricing of initial public offerings in India during 2015-2020
by Prasenjit Roy & Arindam Gupta - 293-305 Impact of capital regulation on financial stability: a North-European study
by Ahanaf Shahriar & Muhammad Nazmul Hoque & Peter Wanke & Md. Abul Kalam Azad - 293-305 Impact of capital regulation on financial stability: a North-European study
by Ahanaf Shahriar & Muhammad Nazmul Hoque & Peter Wanke & Md. Abul Kalam Azad
2022, Volume 11, Issue 2
- 115-134 Working capital management and shareholders' value creation in the emerging Asian market: the evidence from Indian manufacturing sector
by Sangeeta Mittal & Sonali Garg - 115-134 Working capital management and shareholders' value creation in the emerging Asian market: the evidence from Indian manufacturing sector
by Sangeeta Mittal & Sonali Garg - 135-154 The use of multidimensional information in credit decisions: a study from the inside of a successful bank
by Gunnar Wahlström - 135-154 The use of multidimensional information in credit decisions: a study from the inside of a successful bank
by Gunnar Wahlström - 155-163 Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability
by Aida Sy & Christos Konstantinidis & Anneta Polychroniadoy & Evanthia Rizopoulou - 155-163 Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability
by Aida Sy & Christos Konstantinidis & Anneta Polychroniadoy & Evanthia Rizopoulou - 164-181 The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits
by Luiz Henrique De Lacerda Sanglard & Ana Lucia Fontes De Souza Vasconcelos & Liliane Cristina Segura - 164-181 The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits
by Luiz Henrique De Lacerda Sanglard & Ana Lucia Fontes De Souza Vasconcelos & Liliane Cristina Segura - 182-198 Behavioural finance: understanding impact of human behaviour towards financial decision making
by Rajashree K. Gethe & Ankit Bajaj & Mahesh S. Hulage - 182-198 Behavioural finance: understanding impact of human behaviour towards financial decision making
by Rajashree K. Gethe & Ankit Bajaj & Mahesh S. Hulage - 199-211 TARCH model-based dynamic hedging strategy of ADR portfolios
by Haochen Guo & Zdeněk Zmeškal - 199-211 TARCH model-based dynamic hedging strategy of ADR portfolios
by Haochen Guo & Zdeněk Zmeškal
2022, Volume 11, Issue 1
- 1-19 Does the power of negotiation influence audit fees? Evidence from the Chinese context
by Jingyan Wang & Helmi Hamammi & A.A. Ousama - 1-19 Does the power of negotiation influence audit fees? Evidence from the Chinese context
by Jingyan Wang & Helmi Hamammi & A.A. Ousama - 20-41 Impact of sectoral bank credit on economic growth in India - an empirical analysis
by Mehak Gupta & Sonali Aggarwal - 20-41 Impact of sectoral bank credit on economic growth in India - an empirical analysis
by Mehak Gupta & Sonali Aggarwal - 42-72 Association between corporate social responsibility and goodwill impairment: evidence from the European Union
by Alexander Nevrela - 42-72 Association between corporate social responsibility and goodwill impairment: evidence from the European Union
by Alexander Nevrela - 73-98 IFRS adoption and economic growth in developing economies
by Godfred Matthew Yaw Owusu & Susela Devi K. Suppiah & Nur Ashikin Mohd Saat & Siong Hook Law - 73-98 IFRS adoption and economic growth in developing economies
by Godfred Matthew Yaw Owusu & Susela Devi K. Suppiah & Nur Ashikin Mohd Saat & Siong Hook Law - 99-114 Effect of Sensex on direct tax collection: an empirical study from India
by Sushanta Kumar Mahapatra & Pitresh Kaushik - 99-114 Effect of Sensex on direct tax collection: an empirical study from India
by Sushanta Kumar Mahapatra & Pitresh Kaushik
2021, Volume 10, Issue 4
- 379-393 Fiscal evasion in Romania: a theoretical and practical approach
by Gabriel Raita & Marius-Ioan MihuÈ› - 379-393 Fiscal evasion in Romania: a theoretical and practical approach
by Gabriel Raita & Marius-Ioan Mihuț - 394-409 Dynamic relationship between Indian stock index and commodity derivatives: with special reference to metals
by Debasis Mohanty & Jakki Samir Khan & Subhasish Das & Shakti Ranjan Mohapatra - 394-409 Dynamic relationship between Indian stock index and commodity derivatives: with special reference to metals
by Debasis Mohanty & Jakki Samir Khan & Subhasish Das & Shakti Ranjan Mohapatra - 410-420 Human capital reporting in Romania: practical considerations
by Nicoleta Maria Ienciu - 410-420 Human capital reporting in Romania: practical considerations
by Nicoleta Maria Ienciu - 421-449 Earnings and balance-sheet properties and the interplay of tax incentives and tax enforcement
by Thomas R. Loy - 421-449 Earnings and balance-sheet properties and the interplay of tax incentives and tax enforcement
by Thomas R. Loy - 450-466 Evaluating the efficiency of university departments: an application of data envelopment analysis
by Mandeep Kaur & G.S. Bhalla - 450-466 Evaluating the efficiency of university departments: an application of data envelopment analysis
by Mandeep Kaur & G.S. Bhalla - 467-491 Can Bhutan hydropower model be replicated in India's north-eastern region? An assessment
by Komol Singha & Pradyut Guha & Elangbam Haridev Singh - 467-491 Can Bhutan hydropower model be replicated in India's north-eastern region? An assessment
by Komol Singha & Pradyut Guha & Elangbam Haridev Singh
2021, Volume 10, Issue 3
- 265-277 The level of non-financial reporting within Romanian listed companies
by Marius Ioan MihuÈ› - 265-277 The level of non-financial reporting within Romanian listed companies
by Marius Ioan Mihuț - 278-298 Potential market redistribution following a big four accounting firm failure
by Elizabeth A. Donovan & Charles Graves & Amanda M. Grossman & Dan Harris - 278-298 Potential market redistribution following a big four accounting firm failure
by Elizabeth A. Donovan & Charles Graves & Amanda M. Grossman & Dan Harris - 299-309 A historical perspective of accounting in the public sector in Romania
by Crisan Andrei-Razvan & Campan Nicolae & Campan Marius - 299-309 A historical perspective of accounting in the public sector in Romania
by Crisan Andrei-Razvan & Campan Nicolae & Campan Marius - 310-320 Estimating volatility using GARCH models on the Romanian stock market
by Dragoş Păun & Ioan-Alin Nistor & Eva Dezsi - 310-320 Estimating volatility using GARCH models on the Romanian stock market
by Dragoş Păun & Ioan-Alin Nistor & Eva Dezsi - 321-339 The association between accounting information and share prices in developing countries: does corruption matter?
by Michael Deterding & Marius Gros - 321-339 The association between accounting information and share prices in developing countries: does corruption matter?
by Michael Deterding & Marius Gros - 340-351 Application of travel cost method to estimate tourism recreational value of Assam State Zoo cum Botanical Garden, Guwahati, Assam, India
by Ajay Kumar & Kamal Deka & Dinesh Kumar Meena - 340-351 Application of travel cost method to estimate tourism recreational value of Assam State Zoo cum Botanical Garden, Guwahati, Assam, India
by Ajay Kumar & Kamal Deka & Dinesh Kumar Meena - 352-377 An examination of the fair tax proposal in the USA and millennials' perspectives
by Sydney Hoffman & Anita Reed & Ramon P. Rodriguez Jr. & L. Murphy Smith & Wayne Tervo - 352-377 An examination of the fair tax proposal in the USA and millennials' perspectives
by Sydney Hoffman & Anita Reed & Ramon P. Rodriguez Jr. & L. Murphy Smith & Wayne Tervo
2021, Volume 10, Issue 2
- 116-143 Do managers mimic rivals' forecast revisions? Evidence from Japan
by Akihiro Yamada - 116-143 Do managers mimic rivals' forecast revisions? Evidence from Japan
by Akihiro Yamada - 144-180 Predisposed opportunities: incentives for earnings forecasts revision by management under the Japanese 'Timely Disclosure Rules'
by Motohiro Tazawa & Tatsuhiko Tashiro - 144-180 Predisposed opportunities: incentives for earnings forecasts revision by management under the Japanese 'Timely Disclosure Rules'
by Motohiro Tazawa & Tatsuhiko Tashiro - 181-203 Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan
by Takehide Ishiguro & Akihiro Yamada - 181-203 Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan
by Takehide Ishiguro & Akihiro Yamada - 204-230 Relationships among earnings quality, bank monitoring, and cost of bank loans: evidence from Japan
by Yusuke Takasu - 204-230 Relationships among earnings quality, bank monitoring, and cost of bank loans: evidence from Japan
by Yusuke Takasu - 231-247 Long-term comparability of accounting information in Japan
by Yo Isokawa - 231-247 Long-term comparability of accounting information in Japan
by Yo Isokawa - 248-263 The application of deep learning to predict corporate growth
by Sumitaka Ushio & Nobuhisa Yamamoto - 248-263 The application of deep learning to predict corporate growth
by Sumitaka Ushio & Nobuhisa Yamamoto
2021, Volume 10, Issue 1
- 1-26 Does accounting quality impact the cost of capital? An empirical study on the German capital market
by Martin Knipp & Jochen Zimmermann - 1-26 Does accounting quality impact the cost of capital? An empirical study on the German capital market
by Martin Knipp & Jochen Zimmermann - 27-56 Analogue valuation of micro companies belonging to the retail sector in Mexico using key financial indicators
by Edgar Mauricio Flores Sánchez & Axel RodrÃguez Batres & Javier Antonio Flores Delgado & Joaquin Bernardo Varela Espidio - 27-56 Analogue valuation of micro companies belonging to the retail sector in Mexico using key financial indicators
by Edgar Mauricio Flores Sánchez & Axel Rodríguez Batres & Javier Antonio Flores Delgado & Joaquin Bernardo Varela Espidio - 57-87 Corporate social responsibility as an element of good corporate governance - a chronology of its historical and contemporary development
by Carolin Althoff - 57-87 Corporate social responsibility as an element of good corporate governance - a chronology of its historical and contemporary development
by Carolin Althoff - 88-96 Nippon economic thinking during the Meiji restoration
by Marius-Ioan MihuÈ› - 88-96 Nippon economic thinking during the Meiji restoration
by Marius-Ioan Mihuț - 97-111 Assessing internal audit function and public sector performance in Nigeria
by Ayobami Oladejo & Chijioke Nwachukwu - 97-111 Assessing internal audit function and public sector performance in Nigeria
by Ayobami Oladejo & Chijioke Nwachukwu
2020, Volume 9, Issue 4
- 294-314 Audit professional scepticism and the classics: does pyrrhonism serve the practitioner?
by Karen A. Van Peursem - 294-314 Audit professional scepticism and the classics: does pyrrhonism serve the practitioner?
by Karen A. Van Peursem - 315-335 Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants
by Musbaudeen Titilope Oladejo & Lisa Jack - 315-335 Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants
by Musbaudeen Titilope Oladejo & Lisa Jack - 336-352 A structured approach to the governance of ethics using the five lines of assurance model
by Vida Botes & Umesh Sharma & Ronald Botes & Mandeep Singh - 336-352 A structured approach to the governance of ethics using the five lines of assurance model
by Vida Botes & Umesh Sharma & Ronald Botes & Mandeep Singh - 353-373 Challenges and lessons from conducting audit research using social media
by Ahmed Saadeh & Jackie Allen - 353-373 Challenges and lessons from conducting audit research using social media
by Ahmed Saadeh & Jackie Allen - 374-396 Key audit matters and their implications for the audit environment
by Vida Botes & Mary Low & Aleena Sutton - 374-396 Key audit matters and their implications for the audit environment
by Vida Botes & Mary Low & Aleena Sutton
2020, Volume 9, Issue 3
- 181-220 Patterns of institutional change - the case of accounting regulation in BRICS countries
by Julie Thies & Sebastian Andreas Tideman & Jochen Zimmermann - 181-220 Patterns of institutional change - the case of accounting regulation in BRICS countries
by Julie Thies & Sebastian Andreas Tideman & Jochen Zimmermann - 221-237 Harmonisation, a road to the public sector accounting modernisation?
by Marius-Ioan Mihut & Andrei-Razvan Crisan - 221-237 Harmonisation, a road to the public sector accounting modernisation?
by Marius-Ioan Mihut & Andrei-Razvan Crisan - 238-259 Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries
by Sana Ben Ghodbane & Said Boubchir - 238-259 Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries
by Sana Ben Ghodbane & Said Boubchir - 260-272 Identification of factors affecting financial performance of gems and jewellery and zari industries in Howrah district, West Bengal
by Palash Bandyopadhyay - 260-272 Identification of factors affecting financial performance of gems and jewellery and zari industries in Howrah district, West Bengal
by Palash Bandyopadhyay - 273-288 Tax incentives and economic growth in Nigeria: a paradox?
by Barine Michael Nwidobie - 273-288 Tax incentives and economic growth in Nigeria: a paradox?
by Barine Michael Nwidobie
2020, Volume 9, Issue 2
- 89-99 Public utilities
by Tony Tinker - 89-99 Public utilities
by Tony Tinker - 100-117 Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others?
by Firuz Shukurov - 100-117 Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others?
by Firuz Shukurov - 118-131 Prehistorical attempts of accounting in the Magura Cave, present day Bulgaria
by Rossen Petkov - 118-131 Prehistorical attempts of accounting in the Magura Cave, present day Bulgaria
by Rossen Petkov - 132-154 How does minimum wage affect employment? Evidence from selected African countries
by Mawussé Komlagan Nézan Okey & Madeleine Dopé Adjor & Yawo Elinam Ketor - 132-154 How does minimum wage affect employment? Evidence from selected African countries
by Mawussé Komlagan Nézan Okey & Madeleine Dopé Adjor & Yawo Elinam Ketor - 155-179 Drivers of performance of the microfinance institutions in selected South Asian countries
by Chandralekha Ghosh & Ankana Das - 155-179 Drivers of performance of the microfinance institutions in selected South Asian countries
by Chandralekha Ghosh & Ankana Das
2018, Volume 9, Issue 1
- 1-28 Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market
by Silke Rünger - 1-28 Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market
by Silke Rünger - 29-64 Signals of ability in an agency model
by Jose M. Plehn-Dujowich & Vinay Ramani - 29-64 Signals of ability in an agency model
by Jose M. Plehn-Dujowich & Vinay Ramani - 65-88 The neoliberal salvation of metacapitalism
by George Mickhail & Anthony Tinker & Aida Sy - 65-88 The neoliberal salvation of metacapitalism
by George Mickhail & Anthony Tinker & Aida Sy
2017, Volume 8, Issue 1
- 1-28 Corporate governance and voluntary disclosure: evidence from Bahrain
by Maram Muneer Al Maskati & Allam Mohammed Mousa Hamdan - 29-42 Corporate governance and financial performance of listed banks: evidence form emerging market
by Kingsley Opoku Appiah & Dadson Awunyo-Vitor & Stephen Awuah-Nyarko - 43-60 Board members in squeeze-out transactions: an event study analysis
by Thomas Kaspereit & Kerstin Lopatta & Johann Trenkle - 61-66 Politicisation of the professions
by Anthony Tinker & Aida Sy - 67-82 Comparative analysis of investment funding in the Nigerian oil and agricultural sector
by Olorunfemi Yasiru Alimi & Olajide Johnson Alese
2016, Volume 7, Issue 3
- 175-188 The Federal Reserve-Wall Street complex
by Amelia Correa & Romar Correa - 189-217 A distributional analysis of the current federal tax system and the alternative value-added tax system
by Xiaoyan Chu & Ted D. Englebrecht & Yingxu Kuang - 218-249 Non-audit services, audit quality and enforcement - evidence from German enforcement examinations
by Marius Gros - 250-264 ASC 820 level 3 net assets and goodwill impairment losses
by Christopher J. Skousen & Li Sun
2016, Volume 7, Issue 2
- 89-100 Drawing on Phillips curve: does the inverse relation between inflation and unemployment persist in transitional economies
by Mohammad Naim Azimi - 101-115 Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
by Joseph B. Omonuk & Jean Baptiste Koffi Dodor - 116-126 Interim financial reporting: how frequent should it be?
by Boon Seng Tan - 127-155 Auditor fees, discretionary book-tax differences, and tax avoidance
by Anastasia Kraft & Kerstin Lopatta - 156-173 Evaluating the economic governance in terms of convergence: the case of the European Union
by Ioana-Sorina Mihuţ & Larisa-Nicoleta Pop
2016, Volume 7, Issue 1
- 1-26 Athen's game of chicken or the conditional dependence between the Greek banks
by Abdelkader Derbali & Slaheddine Hallara & Aida Sy - 27-44 An examination of US state pensions by total state expenditures, state budget deficit and red v. blue state
by Don H. Chamberlain & L. Murphy Smith & Randall B. Bunker - 45-54 Creating a human capital reporting framework: useful or not?
by Nicoleta Maria Ienciu & Ionel-Alin Ienciu & Marius Ioan Mihuţ - 55-65 Verifying capital asset pricing model in Greek capital market
by Khurshid Khudoykulov - 66-73 The purpose and value of higher education: an economic perspective
by Yu Peng Lin - 74-88 A financial and public policy analysis of the meat industry
by Hannah M. Martin & Katherine T. Smith & L. Murphy Smith
2015, Volume 6, Issue 3
- 195-216 Toward a contingent approach to budget participation and performance of municipal services
by Donatien Avelé & Patrice Nyengué Édimo - 217-247 Comparative analysis on the role of corporate boards: empirical evidence from sub-Saharan Africa
by Adeoye Amuda Afolabi - 248-275 Cosmetic earnings management and quarterly reporting: evidence from European companies
by Vladimir Stojanovic & Karol Jan Borowiecki - 276-299 The impact of taxpayers' perception of government's accountability, transparency and reduction in fiscal corruption on voluntary tax compliance in Nigeria
by Babatunde Gbadegesin Adeyeye & Julius Olatunde Otusanya
2015, Volume 6, Issue 2
- 105-124 Dirty pooling and polluted purchase
by Aida Sy & Tony Tinker & Abraham Briloff - 125-149 Trying to improve and harmonise intellectual capital reporting for companies: a theoretical framework
by Nicoleta Maria Ienciu & Marius Ioan Mihuţ - 150-167 The problematic of imputing joint costs in management accounting for organisations: reviewing state of the art practices
by Donatien Avelé - 168-178 The capital markets
by Tyler Hostetter - 179-194 An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates
by Gerald J. Miller & Hossein Nouri
2015, Volume 6, Issue 1
- 1-14 Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information
by Jean-Guy Degos & Oussama Ben Hmiden & Jérémie Aboiron - 15-32 A review on the evolution of the definitions of materiality
by H. Gin Chong - 33-49 Historical inefficiencies and future potential: a critical analysis of the Foreign Corrupt Practices Act of 1977
by Matthew J. Somlo - 50-80 The to whom and the when of the attest function
by Abraham Briloff & Tony Tinker & Aida Sy - 81-104 R%D expenditure, financing policy, and default risk
by Yi-Mien Lin & Shieh-Liang Chen & Chin-Fang Chao
2014, Volume 5, Issue 2
- 97-115 Kleptocracy, nepotism, kakistocracy: impact of corruption in Sub-Saharan African countries
by Collins Okafor & L. Murphy Smith & Nacasius U. Ujah - 116-125 Backdating: defining the role of auditors and corporate governance in a post SOX environment
by Andrea Scarpino - 126-144 How small business fail in Tunisia?
by Anis Omri & Mohamed Frikha - 145-164 Satisfaction and pricing for accounting services to very small enterprises
by Giuseppe Catenazzo & Emmanuel Fragnière & Nils Guillaume-Gentil - 165-189 Financial valuation methods in a world under political control: the case of the Canal du Midi (1897-1901)
by Jean-Guy Degos
2014, Volume 5, Issue 1
- 1-50 Financial accounting reform: the need for a 'back to basics' approach for profit measurement and wealth measurement
by John B. Ryan - 51-61 The unique financial management of healthcare organisations
by Matthew Van Pelt - 62-74 Auditor independence: a review of literature
by Emmanuel Austin & Siriyama Kanthi Herath - 75-95 Political connections: evidence from listed companies in Portugal
by Maria Teresa Bianchi & Rui Couto Viana
2013, Volume 4, Issue 3
- 209-234 Re-reading Francois Quesnay's Tableau Economique for accounting and beyond
by Aida Sy - 235-248 The European debt crisis and the US economy
by Patrick Sheehan - 249-263 The value relevance of accounting information during the global financial crisis: evidence from Norway
by Leif Atle Beisland - 264-270 Changes occurred in the evolution of international accounting standards
by Nicoleta Maria Ienciu - 271-281 Fair value accounting's role in the recent financial crisis
by Thomas LaCalamito - 282-296 Examining financial statement fraud: causes, warning signs, and the future
by Laura Hannink
2013, Volume 4, Issue 2
- 123-137 Stock option fraud detection and an analysis for its reasons: Arabic Republic of Egypt case
by Zakia M. Alaa Eldeen & Ahmed F. Elbayoumi - 138-154 The financial condition of Nigerian banks: an evaluation
by Jonathan Njoku & Eno L. Inanga - 155-168 On the information content of audit opinion: evidence from the Tunisian Stock Exchange
by Faten Hakim Ghorbel & Mohamed Ali Omri - 169-183 Examining belief adjustment model on investment decision making
by Luciana Spica Almilia & Supriyadi - 184-208 Voluntary disclosure in the annual reports of Fijian companies
by Umesh Sharma & Howard Davey
2013, Volume 4, Issue 1
- 1-21 Private equity firms: unaccountable accountability and anti-social behaviour
by Abraham J. Briloff & Leonore A. Briloff - 22-25 On the road to financial Shangri-La - what happened?
by Stanley Sporkin - 26-53 The valuation effects of embedded value disclosure by life insurers
by Samir M. El-Gazzar & Rudolph A. Jacob & Scott McGregor - 54-92 Is foreign private national debt challenging governance in emerging markets?
by Shirley A. Hunter & Charles A. Malgwi - 93-122 An examination of tax leakages in government tax revenues: the case of Nigeria
by Olatunde Julius Otusanya & Sunday Simon Aso Arowomole & Gbade Babatunde Adeyeye
2012, Volume 3, Issue 3/4
- 223-226 From Nubia to Egypt - and beyond: of the contribution of Dr. Cheikh Anta Diop
by Aida Sy & Tony Tinker - 227-244 The characteristics of the probability distributions of economic value added and financial accounting ratios for listed companies in Egypt
by M.F. Omran - 245-263 The effect of earnings-based analysis 'change over financial analysts' investment decisions in Egypt
by Khaled Dahawy & Tamer A. El Nashar - 264-275 Disclosure practices in Egypt: what are factors beyond the low level?
by Tariq H. Ismail & Nermeen F. Shehata - 276-294 Internet financial reporting, quality of information and auditor's responsibility in Egypt
by Hala M.G. Amin & Ehab K.A. Mohamed - 295-321 The incremental usefulness of other comprehensive income items to the Egyptian investor
by Ahmed F. Elbayoumi & Emad A. Awadallah - 322-343 Solar energy cost efficiency: a simulated case study in the Egyptian context
by Dina El-Bassiouny & Ehab K.A. Mohamed - 344-364 Responsibility of Egyptian banks' auditors for going concern assumption in light of Egyptian Central Bank Law No. 88/2003
by Mohamed Khaled Amr ELDaly - 365-385 Egyptian auditing investigated: diagnoses and remedies
by Mohamed A. Wahdan & H. Jaap Van den Herik
2012, Volume 3, Issue 2
- 101-114 Floodgates and accountability: issues in an orbital theory
by Gabriel D. Donleavy - 115-132 Why does the US want to adopt the IFRS?
by Hossein Nouri & Abdus Shahid - 133-147 Management accounting as a social control for privatisation
by David Gowland & Max Aiken - 148-164 Executive stock options: a panel data analysis of determinants in Portugal
by Sandra Alves & Carlos Pinho - 165-195 Discriminant analysis of Nigerian banks financial condition
by Jonathan Njoku & Eno L. Inanga - 196-220 Internal auditors' perception about their role in risk management audit in Egyptian banking sector
by Tariq H. Ismail
2012, Volume 3, Issue 1
- 1-3 From dragon to goose: has the Chinese dragon lost its fire?
by Tony Tinker & Aida Sy - 4-31 The need and corporate reputation in publicly traded sports corporations: examination of Beşiktaş Sports Inc
by Muammer Sarıkaya; & Sinan Yılmaz; & Fatih Temizel - 32-50 A research on the women accountants in Turkey
by Ummuhan Aslan & Zeynep Hatunoglu