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Content
2023, Volume 11, Issue 3
- 181-201 Day of the week effect in the Indian stock market
by Rajesh Elangovan & Francis Gnanasekar & Satyanarayana Parayitam - 181-201 Day of the week effect in the Indian stock market
by Rajesh Elangovan & Francis Gnanasekar & Satyanarayana Parayitam - 202-219 Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance?
by Jing Lu & Kalinga Jagoda - 202-219 Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance?
by Jing Lu & Kalinga Jagoda - 220-243 The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE
by Zawadi Ally - 220-243 The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE
by Zawadi Ally
2020, Volume 10, Issue 1
- 1-23 Accounting by companies for the Kyoto Protocol in the EU
by Martin Freedman & Ora Freedman & Jin Dong Park & A.J. Stagliano - 24-39 Determinants of banks' debt: dynamic panel evidence from Indian public sector banks
by Pramod Kumar Naik - 40-63 Mixed logistic model with two independent random coefficients for financial crisis prediction: Argentinean companies
by Norma Patricia Caro & Margarita Diaz & Fernando Garcia & Marcela Porporato - 64-86 Return prediction with time varying betas: a research in BIST
by Ayca Akyatan & Mustafa Koray Cetin
2019, Volume 9, Issue 1
- 1-27 Impression management using graphical resources in Brazilian company reports
by Keylla Dennyse Celestino Da Silva & Fernanda Fernandes Rodrigues & César Augusto Tibúrcio Silva - 28-46 Explaining the functional orientation of the budget: a survey of Swedish organisations
by Sven-Olof Yrjö Collin & Timurs Umans & Kristian Lindqvist & Kristian Tjörnebrant - 47-67 Flipping activity in Malaysian IPO market: a new explanation from the winners' curse perspective
by Norliza Che-Yahya & Ruzita Abdul-Rahim & Rasidah Mohd-Rashid - 68-85 Valuation of a risk-averse investor under incomplete information
by Kazuhiro Takino & Yoshikazu Ishinagi
2018, Volume 8, Issue 2
- 103-121 Tax planning strategies for corporate inversion
by James G.S. Yang - 122-132 Capital structure and firm financial performance in Vietnam
by Nguyen Huu Anh & Doan Thuy Duong & Sung Wook Yoon - 133-150 Intellectual capital and firm performance: evidence from the financial sector in Bangladesh
by Rashedul Hasan & Mohammad Dulal Miah - 151-160 Selecting a saving currency in the Palestinian banking system
by Nidal Rashid Sabri & Diama K. Abulabn & Dima Walid Hanyia - 161-180 The impact of risk committee on financial performance of UK financial institutions
by Ahmed A. Elamer & Ismail Benyazid - 181-193 The European consumer credit industry: determinants of performance
by Luisa Anderloni & Alessandra Tanda & Daniela Vandone
2018, Volume 8, Issue 1
- 1-37 CEO turnover after poor performance: turnaround or scapegoating?
by Catherine M. Rodriguez Milanes & Saif Ullah & Thomas Walker - 38-59 Private equity investment, exit strategy and IPO performance: evidence from Indian IPOs
by Kunal & Supriya Katti & B.V. Phani - 60-79 A longitudinal analysis of financial instruments disclosure in an emerging capital market: the case of Qatar
by Yasean Tahat & Ghassan H. Mardini & Ayman E. Haddad - 80-102 Non-financial criteria in project appraisal methodologies: empirical evidence from Indian companies
by Roopali Batra & Satish Verma
2017, Volume 7, Issue 3
- 185-208 Value relevance of the voluntary disclosure of advertising expenditure: evidence from Canada
by Philip McIlkenny & Ajax Persaud - 209-233 Investigating capital structure through IAS 1: variations in disclosure and measurement
by Hamilton Elkins & Gary Entwistle & Ganesh Vaidyanathan & Ilona Bastiaansen - 234-252 Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
by Toni Mättö & Marko Järvenpää & Antti Rautiainen & Kari Sippola - 253-269 Ownership structure and dividend policy: application of Lintner's dividend model in Sri Lanka
by K.M.K.N.S. Kulathunga & A.A. Azeez
2017, Volume 7, Issue 2
- 95-109 Multinational diversification and performance: a re-evaluation of the evidence
by Philip H. Siegel & Carl Borgia & Jeff Lessard & Khondkar Karim - 110-126 Integration of the Indian stock market with the world market: a study based on the time-varying Kalman filter approach
by Srinivasa Rao Gangadharan & Dilip Kumar - 127-140 Does time-varying residual conditional heteroscedasticity in index returns affect trading behaviour of institutional investors in Indian Stock Market?
by Amarjeet Kaur Malhotra & Ajay Kumar Chauhan - 141-162 Testing weak form of market efficiency of Bombay Stock Exchange and National Stock Exchange
by Rakesh Kumar Sharma & Ravi Kiran - 163-184 Peer group benchmarking in CEO compensation and firm innovation: evidence from patents and citations
by Shahbaz Sheikh
2017, Volume 7, Issue 1
- 1-10 Estimating risk premium and volatility persistence in Malaysian stock market
by Elgilani Elshareif & Muhammed Kabir - 11-30 Financial literacy of cocoa farmers in Ghana
by George Osei Akoto & Kingsley Opoku Appiah & James Kennedy Turkson - 31-48 Stock market crashes shocks and real economy in Tunisia
by Haifa Hammami & Younes Boujelbene - 49-93 The role of accounting literature and professional training in enhancing common life-based characteristics held by a forensic accountant (an empirical investigation)
by Ibtihaj Ismail Yaqoob & Riyadh Al-Abdullah
2016, Volume 6, Issue 2
- 87-99 Income smoothing and book tax conformity: some evidence on Paris stock exchange companies
by Ben Mahjoub Lassaad & Halioui Khamoussi - 100-117 Accounting for property investment: an examination of the value relevance of unrealised gains and losses recognised under IAS 40
by Walid Alhusaini & Mostafa Elshamy - 118-126 Impediments to accountancy education change in Ghana
by Ibrahim Bedi - 127-144 Internal control deficiencies, investment opportunities, and audit fees
by M. Akhtaruddin & Jonathan Ohn - 145-165 Wealth effects of private placements: evidence from Indonesia
by Yane Chandera & Lukas Setia-Atmaja
2016, Volume 6, Issue 1
- 1-23 The impact of oil price shocks on the volatility of the Turkish stock market
by F. Dilvin Taşkin & Efe Çağlar Çağlı & Umut Halaç - 24-42 Defects in foreign tax credit rules
by James G.S. Yang & Wing W. Poon & Leonard J. Lauricella - 43-61 A short integrated presentation of valuation, profitability and growth analysis
by Kim Pettersson & Ole Sorensen - 62-85 The contingent effects of board independence and audit committee effectiveness on internal audit reliance: a pre-SOX perspective
by Ganesh Krishnamoorthy & Mario Maletta
2015, Volume 5, Issue 4
- 291-306 A study of the values of Jordanian accounting and finance students
by Talal Al-Hayale & George Lan & Maureen Gowing - 307-337 Financial and non-financial drivers of insurance sector in an emerging economy
by S. Rajaram & P. Suganthi & H. Gin Chong - 338-361 Monitoring role of the board and ownership concentration: from interests misalignment to expropriation
by Richard Bozec & Mohamed Dia - 362-401 Role of investor sentiment in financial markets: an explanation by behavioural finance approach
by Nizar Raissi & Sahbi Missaoui
2015, Volume 5, Issue 3
- 189-204 Determinants of financial sustainability in the micro finance sector: evidence from Kenya, Tanzania and Uganda
by Nelson Maina Waweru & John M. Parkinson - 205-229 Outside director compensation and earnings quality
by Chan Du & Ting-Ting Lin - 230-261 Timeliness of corporate financial reporting: empirical evidence from listed companies in Bangladesh
by Sumon Das - 262-289 Firm value, investment and monetary policy
by Marcelo Bianconi & Joe Akira Yoshino
2015, Volume 5, Issue 2
- 99-116 Family control, corporate governance, and auditor choice: evidence from Italy
by Giuseppe Ianniello & Marco Mainardi & Fabrizio Rossi - 117-132 The information content of permanent versus transitory earnings: UK evidence
by Wael Mostafa - 133-147 Family firms and the market's sensitivity to accruals quality
by Guy D. Fernando & Richard A. Schneible Jr . & SangHyun Suh - 148-171 Voluntary internet disclosure in four GCC countries: a study of attributes and determinants
by Ehab K.A. Mohamed & Mohamed A.K. Basuony - 172-187 Do the characteristics of the board of directors affect the value relevance of accounting information?
by Mishari M. Alfraih & Faisal S. Alanezi & Khalid A. Alanzi
2015, Volume 5, Issue 1
- 1-26 Adoption of IFRS by listed companies in Qatar: challenges and solutions
by Ebtesam S. Al-Mannai & Nitham M. Hindi - 27-47 Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidence
by Mohamed Ali Boujelbene & Habib Affes - 48-61 Did PwC lose reputation post audit failure at Satyam Computer Services? Evidence from the Indian audit market
by Partha Sarathi Mohapatra & Allan Graham & Anup Nandialath - 62-81 An activity-based costing model for an engineering department of an Indian university
by Rishi Dwivedi & Shankar Chakraborty - 82-97 Mechanisms of corporate governance and fixed asset revaluation
by Senda Wali
2014, Volume 4, Issue 4
- 323-340 Transition to IFRS in Germany and Italy: impact on companies' reporting performance
by Michela Cordazzo - 341-357 The impacts of leverage, price book ratio, dividend yield and past performance on stock returns
by Tristan Nguyen & Alexander Schuessler - 358-377 Assessment of mergers and acquisitions in GCC banking
by Said Gattoufi & Saeed Al-Muharrami & Ghanim Shamas - 378-397 Influence of control system characteristics on the choice of management accounting techniques in an emerging economy: the case of the United Arab Emirates
by Mayada Abd El-Aziz Youssef & Esam Eldin Moustafa - 398-419 The impact of management and strategic controls on firm performance: an empirical study on the UK
by Mohamed A.K. Basuony
2014, Volume 4, Issue 3
- 209-239 Legal bonding, investor recognition, and cross-listing premia in emerging markets
by Thomas O'Connor - 240-260 The implied cost of equity capital in the Jordanian industrial and service companies
by Ayman E. Haddad & Naser M. Abughazaleh & Osama M. Al-Hares - 261-304 Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt
by Hassan A.G. Ouda - 305-322 The relevance of International Financial Reporting Standards to Kazakhstan: perception of auditors
by Aminah Abdullah & Iqbal Khadaroo & Nurlan Zhameshov
2013, Volume 4, Issue 2
- 119-142 Dominant shareholders, excess control and audit fees in Canada
by Yves Bozec & Richard Bozec - 143-167 Measuring efficiency of the banking industry before and after the recent financial crisis: some international evidence
by Devashis Mitra & Mohammad Siddiquee - 168-189 The agreement process for implementing the International Education Standards for Accounting among Japanese accounting academics: a grounded theory approach
by Satoshi Sugahara & Gregory Boland - 190-207 Healthcare industry equity risk premium and book-to-market anomaly in the US stock market
by Huijian Dong & Xiaomin Guo
2013, Volume 4, Issue 1
- 1-34 Financial and non-financial variables in predicting failure of small business reorganisation
by Erkki K. Laitinen - 35-62 New insight on the CAPM: a copula-based approach Tunisian and international evidence
by Houda Ben Mabrouk & Abdelfettah Bouri - 63-85 Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting: evidence from an emerging market
by Ali Uyar & Merve Kılıç - 86-97 Dual class ownership structure and real earnings management
by Pavinee Manowan & Ling Lin - 98-117 The value relevance of earnings and cash flows: the Tunisian stock market evidence
by Jaouida Elleuch Trabelsi
2012, Volume 3, Issue 4
- 291-307 Long-run relationship between macroeconomic variables and stock market - evidence from India
by Naliniprava Tripathy - 308-319 Critical evaluation of capital budgeting techniques
by Divya Gupta & R.P. Mohanty - 320-342 Do managers influence their own pay? Evidence from stock incentive plans in an emerging market economy
by Huihui Yang & Fei Pan & Siqi Li & Thomas W. Lin - 343-366 The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies
by Muhammad Almezweq & Guy Liu - 367-381 UK empirical evidence on the valuation relevance of goodwill amortisation
by Maqsood Iqbal Qureshi
2012, Volume 3, Issue 3
- 193-206 Effect of increasing the forecast horizon on correlation between forecasted returns and actual returns: an empirical analysis
by Vivek Raj Rastogi & Joydip Dhar - 207-222 Differential changes in the value-relevance of earnings and book values over time: financial versus other industries
by Sharad Asthana & Lucy Huajing Chen - 223-236 The price discovery process and volatility linkages in a resource-based emerging market: evidence from the Saudi Stock Market
by Abraham Abraham & Fazal J. Seyyed & Haider Madani - 237-272 Accounting reasoning evolution: a case study of Romania
by Adela Deaconu & Anu?a Buiga - 273-289 Controlling shareholder entrenchment, corporate governance and corporate performance
by Jackie Di Vito & Yves Bozec
2011, Volume 3, Issue 2
- 109-130 Determinants of environmental disclosures by Indian industrial listed companies: empirical study
by Prem Lal Joshi & Mishiel Said Suwaidan & Rajesh Kumar - 131-146 Market timing and the corporate debt maturity choice: the case of Tunisian and French firms
by Khemaies Bougatef & Jameleddine Chichti - 147-164 Securitisation transactions, real manipulation and stock market valuation
by Mohamed Chakib Kolsi & Hamadi Matoussi - 165-176 Investigating accountants' occupational commitment and occupational turnover intention: evidence from Turkish accountants
by Aydem Ciftcioglu & Aylin Poroy Arsoy & Baris Sipahi - 177-192 An exploratory study on the usefulness of intellectual capital information
by Abdulrahman Anam Ousama & Abdul Hamid Fatima & Abdul Rashid Hafiz-Majdi
2011, Volume 3, Issue 1
- 1-20 Capital structure and credit risk management: evidence from Turkey
by Guler Aras & Lale Aslan - 21-32 Profitability and diversification benefits of momentum strategies on commodity index futures
by Antti Aalto & Jussi Nikkinen & Jarkko Peltomaki & Sami Vahamaa - 33-48 Teaching the case method in an advanced management accounting course in a passive learning environment
by Nik Nazli Nik Ahmad - 49-71 Why reduce profit? Accounting choice of impairments in Swedish listed corporations
by Pernilla Broberg & Sven-Olof Yrjo Collin & Torbjorn Tagesson & Monika Axelsson & Charlotta Schele - 72-86 Accounting narratives' characteristics and firm performance in the MD&As of listed Italian companies
by Helmi Hammami - 87-107 Is there a difference between well-informed laypersons' and auditors' perceptions of auditor independence? Hong Kong evidence
by Philip Law & Adrian Lei
2010, Volume 2, Issue 3/4
- 237-253 An analysis of UK firms' disclosures about derivatives usage in their corporate reports
by Theresa Dunne & Christine Helliar & David Power - 254-274 Inflation and stock returns
by Samih Antoine Azar - 275-297 Linear information dynamics parameters: market-wide vs. group-wide estimation
by Walid Saleh - 298-330 An empirical study on the reliability and informativeness of accounting numbers: after enforcing the internal accounting control system in Korea
by Sun-A Kang & Sun-Bin Chun - 331-367 An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt
by Khaled Dahawy & Khaled Samaha
2010, Volume 2, Issue 2
- 131-155 The effect of earnings characteristics on firms' discretionary disclosure decisions
by William Wilcox & Kevin Thomas Berry & Yonpae Park & Mitchell Raiborn - 156-170 Cultural effects on accounting practices and investment decisions
by Karen Moustafa Leonard & Michael Slaubaugh & Hwei Cheng Wang - 171-191 Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies
by Talal Al-Hayale - 192-219 Internal audit in the state and local governments of Malaysia: problems and solutions
by Azham Md. Ali & Mohamad Hisyam Selamat & Juergen Dieter Gloeck & Lee Teck Heang - 220-235 Determination of capital structure in India: a partial adjustment approach
by Jitendra Mahakud & Arun Kumar Misra
2010, Volume 2, Issue 1
- 1-48 Short-term stock price momentum, long-term stock price reversal and the effect of information uncertainty
by Walid Saleh & Orouba Al Sabbagh - 49-66 An empirical study of the financial information disseminated on the internet and the perceived usefulness for shareholders and regulators
by Ramaiyer Subramanian & John B. Raja - 67-83 Constructing an FPMS in a medium-sized consulting company using a combination of an ERP system and Microsoft Excel
by Anders Rom & Carsten Rohde - 84-112 Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation
by Kingsley O. Olibe & Robert H. Strawser & William R. Strawser - 113-129 Internet Financial Reporting (IFR) in the GCC: extent and practices
by Ehab K.A. Mohamed
2009, Volume 1, Issue 4
- 357-374 Positive and negative earnings and their interaction with stock returns: empirical evidence from the emerging market of Greece
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 375-394 Do firms become more conservative after financial restatements?
by Rongbing Huang & Zhaoyun Shangguan & Gopala Vasudevan - 395-414 Voluntary accounting disclosure and corporate governance: evidence from Greek listed firms
by Apostolos K. Apostolou & Konstantinos A. Nanopoulos - 415-435 Banking concentration and the price-concentration relationship: the case of Brazil
by Benjamin Miranda Tabak & Solange Maria Guerra & Rodrigo Andres De Souza Penaloza - 436-466 The productivity of Omani banks: a data envelopment analysis approach
by Said Gattoufi & Said Al-Hatmi
2009, Volume 1, Issue 3
- 251-275 An empirical examination of both mediated and moderated effects on followers' commitment to change to the organisational BSC approach
by Yi-Feng Yang & Majidul Islam - 276-301 Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
by Pran Krishansing Boolaky - 302-322 Exploring the usefulness of comprehensive income: an empirical study
by Yaser Ahmad Fallatah & Mohammad Talha - 323-355 Analysis of the fundamental factors affecting the market price of shares constituting the Indian index: a study of SENSEX
by Niladri Das & J.K. Pattanayak
2008, Volume 1, Issue 2
- 121-148 Determinant and incentive effect of employee stock bonus policy: evidence from Taiwan
by Chia-Hui Chen & Lyuh-Yi Lin - 149-167 Islamic economics and finance: where do they stand?
by Masudul Alam Choudhury - 168-192 Capital budgeting methods, management control systems and the R&D intensity of the firm
by Hanna Silvola - 193-215 The sources and determinants of productivity growth in the Malaysian Islamic banking sector: a nonstochastic frontier approach
by Fadzlan Sufian & Razali Haron - 216-249 Is debt governance structure relevant to firm operating performance in Egypt? A dynamic approach
by Tarek Ibrahim Eldomiaty & Ehab K.A. Mohamed
2008, Volume 1, Issue 1
- 1-41 Value drivers in Finnish family-owned firms: profitability, growth and risk
by Erkki K. Laitinen - 42-60 Approaches to learning of Indonesian accounting students
by Hadrian G. Djajadikerta & Hamfri Djajadikerta & Terri Trireksani - 61-82 Determinants and consequences of large CEO pay
by Kiridaran Kanagaretnam & Gerald J. Lobo & Emad Mohammad - 83-106 Voluntary asset write-downs under SFAS 121: early adopters vis-a-vis late adopters
by Sung S. Kwon & Sungsoo Kim & Brian Gaber - 107-120 Capital markets' reactions to social information announcements
by Sepideh Parsa & Leo Xiaobing Deng