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Content
February 2019, Volume 8, Issue 1
- 1-92 Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies
by Wided Bouaine & Yosr Hrichi - 103-103 Tax Revenue Effort in Nigeria
by Jude Ohi Ikhatua & Peter Okoeguale Ibadin - 118-118 Directors’ Remuneration and Corporate Social Responsibility: A Study on Malaysian Listed Firms
by Mohd Waliuddin Mohd Razali & Hew Jing Ying & Janifer Lunyai & Noraisyah Abd Rahman - 128-128 Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises
by Nguyen Thanh Hung & Tran Thi Hong Mai & Nguyen Le Duc - 138-138 Cross-Border Banking Services and Determinants of Bank Selection from Corporate Customer’s Perspective: Evidence from Vietnam
by Nguyen Thi Nhung & Tran Thi Thanh Tu & Tran Minh Anh - 157-157 Impact of IFRS Convergence in India: An Evidence from First-Time Adoption of Indian Accounting Standards
by T.P. Ghosh - 174-174 The Impact of January Events on Stock Performance in the Egyptian Stock Market
by Mai Ahmed Abdelzaher - 183-183 The Test of the Efficiency of the Saudi Financial Capital Markets at Weak Form: An Empirical Study of the TASI Index and Sub-Indices of the Saudi Market
by Tharwah Shaalan - 193-193 Strong March Phenomenon and Weak January Effect in the U.S. Bond Market
by Anthony Yanxiang Gu - 203-203 The Low Beta Anomaly and Estimation Interval
by Brandon Renfro - 212-212 Performance Evaluation of SRI Funds: An Analysis of Fund Types
by Halil Kiymaz - 222-222 Distressed Firms and Dividend Reductions
by Steven C. Hall & Vipin K. Agrawal & Pushpa Agrawal
November 2018, Volume 7, Issue 4
- 1-1 Does Attestation of the effectiveness of Internal Control over Financial Reporting Discourage Earnings Management? Evidence from China
by Li Dang & Qiaoling Fang - 1-17 Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka
by Vickneswaran Anojan - 1-30 Economic Growth and Government Debt of Six Large National Economies before and after the 2008 Financial Crisis
by Jean Loo & Haihong He - 1-35 Management Accounting in Pricing Decisions for Real Estate of Real Estate Enterprises in Vietnam
by Pham Thanh Hương - 1-43 Auditor’s Characteristics and Earnings Management in India
by Hanish Rajpal & Pawan Jain - 1-59 Housing Price and Population Changes: Growing vs Shrinking Cities
by Yalan Feng & Taewon Kim & Daniel C Lee - 1-66 Fair Value Accounting Practices and Efficiency of Banks: A Theoretical Perspective
by S G Sisira Dharmasri Jayasekara & K L Wasantha Perera & A Roshan Ajward - 1-78 Factors Influencing IPOs Pricing and Performance in Saudi Arabia: A Halal and Haram Perspective
by Ali Alnodel & Muhammad Junaid Khawaja - 1-91 Proposed Model for Forecasting the Intrinsic Value of Commercial Applied to Commercial Banks Listed on the Bahrain Stock Exchange
by Tharwah Mohammed Shaalan - 1-98 The Emergence of Growth Equity as a Private Class of Asset
by A. Seetharaman & Shriram Nagarajan & Nitin Patwa & Farah Naaz & Ami Metha - 107-107 The Impact of Corporate Social Responsibility on Corporate Performance - Evidence From Listed Companies in the Sports Industry in China
by Yanwu Li - 122-122 Are the Recent Restatements of Financial Institutions 10K’s due to the Perceived Earning Volatility Caused by SFAS 161?
by Veliota Drakopoulou - 138-138 An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements
by Huishan Wan - 159-159 Weather, Mood and Stock Market Returns in Argentina
by Bakri Abdul Karim & Muhammad Hafiz Mohd Shukri & Sharon Tay Chyu Yuin - 167-167 International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experienceâ€
by Ha Thi Thuy Van & Vu Thi Kim Anh & Nguyen Dang Huy - 184-184 The Need for Audit Trinity Report to Reinforce Financial Reporting Integrity
by Mohammad K. Shbeilat - 195-195 The Effectiveness of Price Bands on Emerging Markets: Evidence from India
by Chakrapani Chaturvedula & Nikhil Rastogi - 200-200 Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt
by Engy Mohsen El Hawary & Iman Mamdouh Arafa - 227-227 Regulatory Overload, Individual Cognition, and Professionalism in the Accounting Field
by Mohamed A. Elbannan
August 2018, Volume 7, Issue 3
- 1-1 Does Industry Affect the Cash Flow Statement Presentation Format?
by Xiaojie Christine Sun & Yang Xu & Lijuan Zhao - 1-9 Investigating the Influence of Financial Development Indicators on Economic Growth: Evidence from South Asia
by Muhammad Tahir & Khizar Hayat & Nisar Ahmad - 1-18 Management of Fraud: Case of an Indian Insurance Company
by Sunita Mall & Prasun Ghosh & Parita Shah - 1-29 Indonesian Taxpayers' Compliance: A Meta-Analysis
by Ardy Ardy & Ari Budi Kristanto & Theresia Woro Damayanti - 1-39 Evaluation of the Predictive Validity of the CapitalCubeâ„¢ Market Navigation Platform
by Edward J. Lusk - 1-54 The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain
by Sayed Ali Ahmed Alawi & Rami Mohammad Abu Wadi & Gagan Kukreja - 1-67 The Factors Affecting the Use of Financial Derivatives' Instruments An Applied Study on the Jordanian Commercial Banking Sector
by Zaher Abdel Fattah Al-Slehat & Bader Mustafa Al-Sharif & Amjad Qwader - 1-78 CEO Compensation in the U.S.: Are CEOs Underpaid or Overpaid ?
by Phillip James & Il-woon Kim - 102-102 Integrated Reporting and Financial Performance: Empirical Evidences from Bahraini Listed Insurance Companies
by Huda Tariq Abdulrahman Albetairi & Gagan Kukreja & Allam Hamdan - 111-111 Corporate Governance and Firm Performance: An Empirical Analysis of Manufacturing Listed Firms in Ghana
by Beatrice Sarpong-Danquah & Prince Gyimah & Richard Owusu Afriyie & Albert Asiama - 119-119 Excess Capacity and the Economics of Public Transit Investment: A Study of a Growing American City
by Achintya Ray & Malcom Getz - 138-138 Financial Fragility and Interbank Structure
by Yalan Feng - 146-146 Balanced Scorecard Critical Success Factors of Jordanian Commercial Banks and Its Effect on Financial Performance
by Mohanad Fayiz Saleem AL-Dweikat & Mohmoud Ibrahim Nour - 154-154 Merchant Account Books, Credit Sales, and Financial Development
by Jeremy T. Schwartz & David T. Flynn & Gokhan Karahan - 172-172 Analyst Coverage and Earnings Management Using Classification Shifting
by Fang Zhao - 180-180 Collateral and Yield Spread of Syndicated Loans
by Khaled Amira & Mark L. Muzere - 202-202 Paper Beats Rock, but does Digital Beat Paper? An Investigation of Information Delivery in the Accounting Classroom
by Nancy Snow & Karen Green - 211-211 The Reasons and Evaluations of Mergers and Acquisitions
by Bader Almazur & Augustine C. Arize & Giuliana Campanelli Andreopoulos & John Malindretos & Alex Panayides - 221-221 Tradeoffs Between Specific Investment and Optimal Resource Allocation: A Comparison of Different Transfer Pricing Policies
by Savita A Sahay - 240-240 Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting
by Sean Stein Smith - 251-251 Using the Balanced Scorecard to Measure the Performance of Small and Medium- Sized Garment Enterprises in Vietnam
by Kim Anh Vu Thi & Thuy Duong Vu & Khanh Van Hoang
May 2018, Volume 7, Issue 2
- 1-1 Impact of a Practical Flowcharts Approach on Educating the Control Risk Assessment
by Mohamed A. Wahdan - 1-19 Exploring Factors Influencing the Success of Crowdfunding Campaigns of Startups in Vietnam
by Tran Thi Thanh Tu & Dinh Phuong Anh & Tang Thi Ha Thu - 1-33 The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?
by Robert J. Cochran - 1-39 The Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia
by Lidya Agustina & Yuliana Gunawan & Windawaty Chandra - 1-48 Audit Committee Effectiveness and Company Performance: Evidence from Jordan
by Rateb Mohammad Alqatamin - 1-61 Activity Based Management (ABM) and Control System design
by Leslie Kren - 1-65 The Nexus between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Listed Banks, Finance and Insurance Companies in Sri Lanka
by J. Aloy Niresh & W. H. E. Silva - 1-83 Generalization of the Annuity Factor
by Joerg Wilde - 1-96 Firm Risk and Proxy Fights: Evidence from SOX
by Fang Chen & Jian Huang & Han Yu - 110-110 Auditing Quality, Investor Sentiment and Earnings Response---Evidence from the Chinese A-Share Market
by Ling Zhang & Chao Ge & Wun-Hong Su - 123-123 Enterprise Value and Intellectual Capital: Study of BSE 500 Firms
by Priti Sharma - 134-134 Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms
by Haihong He - 146-146 Statistical Modelling of the Capital Asset Pricing Model (CAPM)
by Silvi Qemo & Eahab Elsaid - 155-155 The Determinants of Working Capital Management in the Egyptian SMEs
by Ahmed Elbadry - 166-166 The Impact of Internally Generated Revenue on Economic Development in Nigeria
by Cordelia Onyinyechi Omodero & Michael Chidiebere Ekwe & John Uzoma Ihendinihu - 174-174 The Effect of ADR & GDR Listing on Shareholder’s Wealth: Evidence from India
by Chakrapani Chaturvedula - 183-183 Theorising Fuzzy Set Analysis a Complementary Approach to Net-effect Models
by Ernest F. Mabonesho - 194-194 The Effect of Accounting Reservation in the Fairness of the Financial Statements in the Private Hospitals in Jordan
by Ayman Saleh Mustafa Harb - 207-207 Factors Associated with Audit Committee Meeting Frequency: Evidence from Kuwait
by Meshari O. Al-Hajri - 219-219 Influencing Factors of Corporate Performance of Life Insurance Companies – Evidence from China
by Maoguo Wu & Yanyuan Wang - 232-232 Examining the Relationship between Efficiency and Capital Adequacy Ratio: Islamic versus Conventional Banks --- An Empirical Evidence on Egyptian Banks
by Hassan Mohamed Mohamed Hafez - 248-248 An Empirical Examination of the Compensation-Dividend Relation to Compare Conflict Resolution Strategies at Public versus Private Firms
by Amy J. N. Yurko
February 2018, Volume 7, Issue 1
- 1-1 Calculating a Consistent Terminal Value in Multistage Valuation Models
by Larry C Holland - 1-13 Auditors’ Usage of Non-Financial Data and Information during the Assessment of the Risk of Material Misstatement for an Audit Engagement: A Field Study
by Abdelmoneim A. Awadallah & Haitham Mohamed El-Said - 1-25 Quality Management Mechanism, Job Satisfaction and Performance Audit
by Kuang-Hua Wang & Wun-Hong Su - 1-40 Are Inventories Accretive? Lessons from Inventory and Earnings Relationship in the U.S. Capital Goods Sector
by Achintya Ray - 1-58 The Extent of Effectiveness of Accounting Knowledge in Increasing Accounting Performance of the Jordanian Industrial Public Shareholding Companies
by Shaher Falah Al-Aroud - 1-70 Effect of Online Searches on Stock Returns
by Saurabh Ahluwalia - 1-82 Relative Governance and the Global Cross-Listing Decision: Extending the Bonding Hypothesis
by Stephen Paul Ferris & Min Yu Liao - 1-99 The System of Management Accounting Information to Support Decision Making in Business
by Dam Bich Ha & Dam Gia Manh & Doan Van Anh - 109-109 The Relationship between Earnings-to-Price, Current Ratio, Profit Margin and Return: An Empirical Analysis on Istanbul Stock Exchange
by Hakkı Öztürk & Tolun A. Karabulut - 116-116 A Flexible Valuation Model Incorporating Declining Growth Rates
by Larry C Holland - 130-130 Management Accounting Information in Vietnamese Small and Medium Sized Enterprises
by Thi Tu Oanh Le & Thi Ngoc Bui & Manh Dung Tran - 139-139 Study of Managerial Decision Making Linked to Operating and Financial Leverage
by Syed Mohammad Faisal & Ahmad Khalid Khan & Omar Abdullah Al-Aboud - 144-144 Investigating the Impact of Firm Characteristics on Capital Structure of Quoted and Unquoted SMEs
by Mostafa S. ELbekpashy & Khairy ELgiziry - 161-161 The Pure Expectations Theory and Quarterly Interest Rate Premiums
by Samih Antoine Azar - 179-179 Assessing the effect of Waiting Time Management Strategies on Waiting Time Satisfaction among Bank Customers in Ghana
by Mbawuni Joseph & Nimako Gyasi Simon - 192-192 Adoption, Importance and Barriers to the Implementation of Contemporary Management Accounting Practices: Evidence from Egypt
by Amani Hussein - 214-214 Forensic Accounting Education in the UAE
by M. Ganga Bhavani & Anupam Mehta - 223-223 Do Covenants of Bonds Outstanding Affect the Choice of Covenants of New Issues? Evidence from the U.S. Corporate Bonds
by Yuqian Wang & Che-Wei Chiu & Mark Wrolstad - 237-237 The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan
by Hasan Mansur & Anita Tangl - 246-246 Performance Management of a Government Organization: Abu Dhabi’s Experience
by Arshad Ashfaque Malik & Muhammd Kaleem Zahir-ul-Hassan & Abdelrahman Zaid Alhadhrami - 262-262 The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study
by Nabil Bashir Al-Halabi & Omar Fareed Shaqqour - 272-272 The Strategic Responses from Sophisticated Investors to Inaccurate Forecast of Financial Analysts
by Kuo-Hao Lee & Loreen M. Powell & Lam Nguyen & Evren Eryilmaz
Novebmer 2017, Volume 6, Issue 4
- 1-1 The Effect of Daily Stock Price Limits on the Investment Risk: Evidence from the Egyptian Stock Market
by Mai Ahmed Abdelzaher & Khairy Elgiziry - 1-17 Corporate Governance, Ownership Structure and Stock Market Liquidity in Saudi Arabia: A Conceptual Research Framework
by Abdulaziz Mohammed Alsahlawi & Mohammed Abdullah Ammer - 1-31 Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors
by Ziad AbdulHalim AlTheebeh & Hamza Yosuf Abu Qobu - 1-42 Corporate Social Responsibility and Firm Performance: Evidence from an Emerging Market
by Elif Akben Selcuk & Halil Kiymaz - 1-52 An Examination of the Effects of Change in Committee Chair on Audit Quality
by Izhar Haq & Teresa Lang & Hongkang Xu - 1-74 The Role of Management Ownership in Bank Governance: Evidence from Taiwan
by Ping-Chang Lee & Hsin-Hong Kang - 1-87 The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam
by Nguyen Thi Thanh Phuong - 1-96 The Impact of Stock Dividends and Stock Splits on Shares’ Prices: Evidence from Egypt
by Osama Abd ElKhalek El Ansary & Mervat Hussien El-Azab - 115-115 Corporate Governance Practices and Firm’s Capital Structure Decisions: An Empirical Evidence of An Emerging Economy
by Hassan M. Hafez - 130-130 Stock Market Liquidity: Financially Constrained Firms and Share Repurchase
by Hazel Thu-Hien Nguyen - 155-155 International Experience and Lesson for Vietnam: "Raising Capital for Investment in Infrasreuctural Development in International Intergration"
by Ha Thi Thuy Van & Vu Thi Kim Anh - 164-164 Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure
by Niaz Mohammad & Md. Joynal Abedin & Asif Rahman - 181-181 Do Firm Size Influence Financial Analyst Research Reports and Subsequent Stock Performance
by Huai-Chun Lo - 197-197 Analyzing Foreign Investors Behavior in the Emerging Stock Market: Evidence from Qatar Stock Market
by Elsayed Elsiefy & Moustafa Ahmed AbdElaal - 217-217 Earnings Management through Tax Reserves and Auditor-Provided Tax Services
by Chunlai Ye - 236-236 Interpreting the Estimates from the Full VECH Model with Asymmetry: The Case of US and Canadian Equity Prices
by Chikashi Tsuji - 244-244 The Financial Effects of Strategic Divestment – An Analysis of GE Capital
by Sean Stein Smith - 255-255 Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam
by La Soa Nguyen & Manh Dung Tran & Thi Xuan Hong Nguyen & Quoc Hoi Le - 265-265 Do the Federal Income Tax Deductions for Home Ownership Benefit the Less Advantage and Average American Family?
by Praveen Das & Denis Boudreaux & S. P. Uma Rao - 272-272 The Effect of Performance on Israeli Equity Fund Flows
by Ofer Arbaa & Eva Varon & Uri Benzion - 285-285 The Difference between Stock Prices before and after Implementation of International Financial Reporting Standards
by Shu-Ling Hsu - 294-294 Risk-Return Dynamics of Cross-listed Stocks
by Ming Jing Yang
August 2017, Volume 6, Issue 3
- 1-1 Business Strategy and Intra-Industry Information Transfers
by Peng Guo - 1-10 The Impact of Public Expenditure and Public Debt on Taxes: A Case Study of Jordan
by Ateyah Alawneh - 1-24 Do Institutional Investors Aleviate Agency Costs in R&D Investment Decisions?
by Ricky William Scott - 1-39 Is Financial Analysis Doomed? The Birth of “Reactive Valuation†Analysis
by Paul A. Griffin & Mohammedi Padaria - 1-48 Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria
by Adenuga Abiola Oluwalope & Ojediran Sunday - 1-56 LIFO Distortion in the Oil Industry – Revisited
by June Li & Megan Y. Sun - 1-64 Issues in Sustainability Accounting Reporting
by Elena Munoz & Lijuan Zhao & David C. Yang - 1-72 Foreign Exchange Reserves and the Macro-economy in the GCC Countries
by Samih Antoine Azar & Wael Aboukhodor - 1-88 The Attitudes of Internal Auditors to Internal Audit Practice in Post-communist Countries - Case of Albania
by Mustafa Uc & Dritan Shehu - 1-94 Testing the Predicting Ability of Technical Analysis Classical Patterns in the Egyptian Stock Market
by Osama El-Ansary & Dina Mohssen - 105-105 Impact of Ownership Structure on Firm Performance in the MENA Region: An Empirical Study
by Neveen Ahmed & Ola Abdel Hadi - 116-116 Bank Valuation Models – A Comparative Analysis
by Chitra Gunshekhar Gounder & M. Venkateshwarlu - 135-135 The Impact of Business Life Cycle and Performance Discrepancy on R&D Expenditures-Evidence from Taiwan
by Shu-Chin Chang & She-Chih Chiu & Pei-Cheng Wu - 147-147 Determinants of the Islamic Stock Markets Integration
by Bakri Abdul Karim & Jyiona Fam Jxiaw Linn & Zulkefly Abdul Karim - 153-153 A Study of the Factors Affecting the Choice of Investment Portfolio by Individual Investors in Singapore
by A. Seetharaman & Indu Niranjan & Nitin Patwa & Amit Kejriwal - 169-169 Pension Accounting Treatment: A Review of the Literature
by Augustine C. Arize & Ioannis N. Kallianiotis & John Malindretos & Denise Stabile & Demetri Tsanacas - 184-184 Vietnamese Commercial Banks in Global Integration Context: Opportunities, Challenges and Recommendations
by Ha Thi Thuy Van & Dam Bich Ha & Hoang Thi Viet Ha
May 2017, Volume 6, Issue 2
- 1-1 An Associational Examination of the CaptialCube Effect Context for the MPV over the Linguistic Partitions: Testing Sensitivity & Specificity
by Edward J. Lusk & Michael Halperin - 1-12 The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market
by Khalid Ali Ahmad Alduneibat & Mohammad abdallah fayad altawalbeh & Firas Na'el Rawhi Hashem - 1-26 Testing the Effect of Technical Analysis Strategies on Achieving Abnormal Return: Evidence from Egyptian Stock Market
by Osama El Ansary & Mona Atuea - 1-45 Measuring the Impact of Economic Stability and Remittances of Overseas Workers on Bank Deposits: the Case of Jordan
by Amjad Qwader & Ateyah Alawneh - 1-59 The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow
by Mwila Joseph Mulenga & Meena Bhatia - 1-71 Long Term Dynamics of Indian ADRs Market: The Case of Persistence and Irregular Cycles
by Ivani Mausumi Bora & Manoj Kumar - 1-86 An Exploration of the Time-varying Beta of the International Capital Asset Pricing Model: The Case of the Japanese and the Other Asia-Pacific Stock Markets
by Chikashi Tsuji - 1-94 Consequences of CEO Overconfidence
by Qiuhong Zhao & Dave A. Ziebart - 114-114 The Impact of Public Debt on the Economic Growth of Jordan: An Empirical Study (2000- 2015)
by Tawfiq Ahmad Mousa & Abdullah M Shawawreh - 121-121 Implementing Integrated Reporting: Case Studies from the Italian Listed Companies
by Renato Camodeca & Alex Almici - 136-136 The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt
by Mohamed Ali Wahdan & Mohamed Ashraf Emam - 150-150 The Factors Impact on the Service Quality of People’s Credit Funds: The Case of Mekong Delta River in Vietnam
by Tran Thi Thanh Tu & Do Hong Nhung & Dang Ngoc Duc - 163-163 Interactions of Economic Development, Government Intervention and Real Estate Price Based on the Analysis of the Impulse-response Function
by Shengnan Zhao & Hong Xu - 169-169 Do the Israeli Provident Funds have the Ability to Time the Bond and Stock Markets? An Analysis across Alternative Investments
by Ofer Arbaa & Eva Varon - 181-181 The Impact of Social Responsibility on Corporate Performance: Evidence from Taiwan
by Yun-Chia Yan & Li-Chuan Chou & Ta-Cheng Chang & John Darcy - 190-190 Subordinated Binomial Option Pricing with Stochastic Arrival Intensity and Untraded Underlying Asset
by Carolyn W. Chang & Jack S.K. Chang - 198-198 Impact of Demographics and Perceptions of Investors on Investment Avenues
by Ganga Bhavani & Khyati Shetty - 206-206 The Effect of Tax Reforms on the Association between Tax Avoidance and Ownership Structure
by Ming-Lei Chang & Der-Fen Huang - 230-230 Impact of Bitcoin as a World Currency
by A. Seetharaman & A.S. Saravanan & Nitin Patwa & Jigar Mehta
February 2017, Volume 6, Issue 1
- 1-1 The Influence of Information and Communication Technologies on the Regional Innovative Activity
by Evgeniy Popov & Konstantin Semyachkov & Viktoriya Simonova - 1-9 The Effectiveness of Trade for Trade Segment as a Surveillance Effort to Prevent Price Manipulation: Evidence from India
by Kanaiyalal Shantilal Parmar & Chakrapani Chaturvedula - 1-18 Trends and Calendar effects in Malaysia’s Stock Market
by Ayman Abdalmajeed Ahmad Al-smadi & Mahmoud Khalid Almsafir & Nur Hanis Hazwani Binti Husni - 1-25 Corporate Financial Constraints and Internal Capital Markets: Evidence from Emerging Countries
by Mine Ugurlu & Ayse Altiok-Yilmaz & Elif Akben-Selcuk - 1-43 Competition Conditions in Taiwan’s Public Accounting Industry
by Bao-Guang Chang & Tai-Hsin Huang & Hsiu-Mei Wang - 1-57 Risk-based Performance, Nature of Property and Executive’s Steady Compensation: Evidence from Chinese Corporations
by Danlu Bu & Homayoon Shalchian - 1-68 The Determinants of Export Documentary Credit in Lebanon
by Samih Antoine Azar - 1-77 What Determines Banks’ Profitability? Evidence from Emerging Markets—the Case of the UAE Banking Sector
by Anupam Mehta & Ganga Bhavani - 1-89 Searching for the Sustainably Profitable Stocks: Evidence on S&P 500 Companies
by Gengnan Chiang & Chin-Chi Liu - 102-102 The Impact of Accounting Conservatism and Voluntary Disclosure on the Cost of Capital of Industrial Companies in Jordan
by Heba S Warad & Prof. Dr. Mamoun M Al-Debi'e - 119-119 Corporate Disclosures and Financial Performance of Selected Indian Manufacturing and Non- Manufacturing Companies
by Nidhi Sharma Sahore & Anshul Verma - 133-133 Capital Structure Theory: An Overview
by D.K.Y Abeywardhana - 139-139 The Impacts of Non-Performing Loans upon the Prices of Stocks in Jordanian Commercial Banks
by Firas Na'el Rawhi Hashem & Khalid Ali Ahmad Alduneibat & Mohammad abdallah fayad altawalbeh - 148-148 Shareholder Value Creation: An Empirical Analysis of Indian Banking Sector
by Chitra Gunshekhar Gounder & M. Venkateshwarlu
November 2016, Volume 5, Issue 4
- 1-1 Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective
by Mohamed A. Elbannan - 1-30 IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry
by Mohamed A. Elbannan - 1-49 Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan
by Yih-Wenn Laih - 1-63 Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach
by Oghuvwu, M. E. & Omoye, A.S - 1-76 The Effect of CEO and CFO Resignations on Going Concern Opinions
by Joseph D. Beams & Yun-Chia Yan & Wachira Boonyanet & Pongprot Chatraphorn - 1-89 A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan
by Cheng-Tsung Lu & Yeun-Wen Chang - 105-105 Asset Allocation or Active Management ? Evidence from Israeli Provident Funds
by Ofer Arbaa & Uri Benzion - 115-115 The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange
by Ahmed A.Elhakeem & Khairy Elgiziry - 137-137 Credit Provision Strategy during Financial Crisis Using Bank Accounting Data
by Eleftherios Fotios Aggelopoulos & Vasilios Giannopoulos & Evgenia Mpourou - 147-147 The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka
by N.L.E. Abeywardana & K.M. Panditharathna - 163-163 Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform
by Adegbie, Folajimi Festus & Jayeoba Olajumoke & Kwabai Jerry Danjuma - 179-179 Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information
by Sin-Hui Yen & Yun-Ting Lai & Hui-Ling Chen - 192-192 Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis
by Liqiang Chen - 214-214 What Drives Mutual Funds Long-term Herding: Bear or Bull Markets?
by G. Rubbaniy
August 2016, Volume 5, Issue 3
- 1-1 Assessment of Compliance with OHADA Uniform Accounting Act by Public Limited Companies
by Michael Forzeh Fossung - 1-12 The Effects of Customers’ Bargaining Power on Capital Expenditure and Earnings Management: Evidence from Taiwan
by Shieh-Liang Chen & Li-Yu Chen - 1-29 Dual Attributes of Government Intervention and China’s Real Estate Prices—Is Chinese Government a Promoter of the Real Estate Prices?
by Hong Xu & Hui Wang & Chunming Zhou & Zhen Geng - 1-37 Corporate Governance in the Banking Sector (Empirical Study on the Effect of Separating Chairman and Chief Executive Officer (CEO) Positions on Financial Performance)
by Ayman Mohamed Zerban & Wael Bahaa El Din Ateia - 1-44 On the Informational Role of Delayed Good News: A Firm-Level Crash Risk Evidence from Egypt
by Abd El-Rahman M. Selmy & Khairy A. El-Giziry - 1-55 Bank Performance and Its Underlying Factors: A Study of Rural Banks in Indonesia
by Te-Kuang Chou & Agung Dharmawan Buchdadi - 1-64 The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework
by Veliota Drakopoulou - 1-77 Dividend Policy and Corporate Governance Perspective
by Salman Riaz & Yanping Liu & Muhammad Ishfaq Ahmad - 1-87 Effect of Some Firms’ Internal Factors on Value in Emerging Markets: Evidence from the Egyptian Stock Market
by Farahat Ragab Abdeltawab & Khairy Elgiziry - 107-107 Accounting Information: Which Information Attracts Investors Attention First?
by Ahmad N Obaidat - 118-118 Do Political Connections Affect Bank Loan Loss Provision Reliability?
by Qiuhong Zhao - 127-127 The Effect of Regulation on the Relationship between Earnings and Stock Returns
by Doina C. Chichernea & Diana R. Franz - 144-144 The Effects of Earnings Quality and Leverage Deficit on Financing Policy
by Yi-Mien Lin & Tzu-Wen Lee - 161-161 Source of IPOs’ Underperformance – Evidence on the Implication of Accrual Reversal
by Qianyun Huang - 173-173 Quality Cost and Its Relationship to Revenue Sharing in Supply Chain
by Fayza M. Obied-Allah - 190-190 Growth of Stock Market in the UAE through Merger: A Comparative Study of GCC Stock Markets
by Robinson Joseph & Manuel Fernandez