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Content
2023, Volume 15, Issue 2
- 135-184 The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective
by Ibrahim Khalifa Elmghaamez - 135-184 The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective
by Ibrahim Khalifa Elmghaamez - 185-210 Impact of corporate governance and audit quality on financial performance: listed vs. unlisted Tunisian companies
by Ines Kateb & Olfa Nafti & Nesrine Ben Salah - 185-210 Impact of corporate governance and audit quality on financial performance: listed vs. unlisted Tunisian companies
by Ines Kateb & Olfa Nafti & Nesrine Ben Salah - 211-230 Board characteristics, assurance auditing services role and earning management: evidence from Vietnam
by Thi-Kim-Tuyen Nguyen & Pham Tuan Anh - 211-230 Board characteristics, assurance auditing services role and earning management: evidence from Vietnam
by Thi-Kim-Tuyen Nguyen & Pham Tuan Anh - 231-254 Environmental, social and governance literature: a bibliometric analysis
by Mahender Yadav & Mohit Saini - 231-254 Environmental, social and governance literature: a bibliometric analysis
by Mahender Yadav & Mohit Saini
2023, Volume 15, Issue 1
- 1-25 Reshaping gender quotas in the boardroom: women's participation and accounting conservatism in Indonesia
by Kiki Khoifin & Marziana Madah Marzuki & Chatrudee Jongsureyapart - 1-25 Reshaping gender quotas in the boardroom: women's participation and accounting conservatism in Indonesia
by Kiki Khoifin & Marziana Madah Marzuki & Chatrudee Jongsureyapart - 26-49 Impact of stakeholders as board members on sustainability and social outreach of microfinance institutions in developing markets
by Mohammad Delwar Hussain & Mohiuddin Muhammad & Iftekhar Ahmed & Md. Tareq Bin Hossain - 26-49 Impact of stakeholders as board members on sustainability and social outreach of microfinance institutions in developing markets
by Mohammad Delwar Hussain & Mohiuddin Muhammad & Iftekhar Ahmed & Md. Tareq Bin Hossain - 50-87 Strategy, intellectual capital and operating performance
by Vasiliοs-Christos Naoum & Dimitrios Ntounis & Orestes Vlismas - 50-87 Strategy, intellectual capital and operating performance
by Vasiliοs-Christos Naoum & Dimitrios Ntounis & Orestes Vlismas - 88-111 Disclosure quality of goodwill impairment testing: evidence from Turkey
by Caner Akbaba & Cemal İbiş & Serhat Yanık & Yusuf Aytürk - 88-111 Disclosure quality of goodwill impairment testing: evidence from Turkey
by Caner Akbaba & Cemal İbiş & Serhat Yanık & Yusuf Aytürk - 112-134 Discriminants of risk tolerance among Indian investors: a dichotomous discriminant approach
by Biswajit Prasad Chhatoi & Munmun Mohanty - 112-134 Discriminants of risk tolerance among Indian investors: a dichotomous discriminant approach
by Biswajit Prasad Chhatoi & Munmun Mohanty
2022, Volume 14, Issue 4
- 295-322 The influence of audit committee characteristics on investment in internal audit: the moderating role of family ownership
by Muqaddam Oyetunji Ali & Wan Amalina Bt. Wan Abdullah - 295-322 The influence of audit committee characteristics on investment in internal audit: the moderating role of family ownership
by Muqaddam Oyetunji Ali & Wan Amalina Bt. Wan Abdullah - 323-343 Linear discriminant analysis and logistic regression for default probability prediction: the case of an Italian local bank
by Antonio D'Amato & Emiliano Mastrolia - 323-343 Linear discriminant analysis and logistic regression for default probability prediction: the case of an Italian local bank
by Antonio D'Amato & Emiliano Mastrolia - 344-361 The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance
by Soufiene Assidi & Omar Al Farooque & Khaldoon Albitar - 344-361 The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance
by Soufiene Assidi & Omar Al Farooque & Khaldoon Albitar - 362-377 Employee ownership, corporate social responsibility and financial performance: evidence from the UK
by Assem Orazayeva & Muhammad Arslan - 362-377 Employee ownership, corporate social responsibility and financial performance: evidence from the UK
by Assem Orazayeva & Muhammad Arslan - 378-394 Does financial crisis really affect French economic growth? Fresh insights from nonlinear approach
by Tarek Sadraoui & Nidhal Mgadmi & Nasreddine Chetti - 378-394 Does financial crisis really affect French economic growth? Fresh insights from nonlinear approach
by Tarek Sadraoui & Nidhal Mgadmi & Nasreddine Chetti
2022, Volume 14, Issue 3
- 197-216 Managerial discretion and the choice of capital budgeting techniques
by Zahida Sarwary & Timur Uman - 197-216 Managerial discretion and the choice of capital budgeting techniques
by Zahida Sarwary & Timur Uman - 217-235 Assessing the Italian benefit corporation disclosure: a content analysis
by Rosa Palladino & Pasquale Sasso & Sofia Profita & Rosalinda Carusone & Fabio Fiano & Manlio Del Giudice - 217-235 Assessing the Italian benefit corporation disclosure: a content analysis
by Rosa Palladino & Pasquale Sasso & Sofia Profita & Rosalinda Carusone & Fabio Fiano & Manlio Del Giudice - 236-246 Financing structure of the corporate investments in the Bulgarian economy – state-of-the-art and potential development
by Kamelia Assenova & Matteo Rossi & László Koloszár & Giuseppe Festa - 236-246 Financing structure of the corporate investments in the Bulgarian economy – state-of-the-art and potential development
by Kamelia Assenova & Matteo Rossi & László Koloszár & Giuseppe Festa - 247-264 ESG factors and corporate financial performance
by Ghassan H. Mardini - 247-264 ESG factors and corporate financial performance
by Ghassan H. Mardini - 265-294 The signalling role of voluntary ESG assurance
by Zelalem Abay - 265-294 The signalling role of voluntary ESG assurance
by Zelalem Abay
2022, Volume 14, Issue 2
- 99-117 Reinvestment as an aspect of new business model in European knowledge-intensive firms
by Silvia Solimene & Daniela Coluccia & Stefano Fontana & Mauro Rota - 99-117 Reinvestment as an aspect of new business model in European knowledge-intensive firms
by Silvia Solimene & Daniela Coluccia & Stefano Fontana & Mauro Rota - 118-137 Herding behaviour and capital structure decision in BSE listed Indian firms
by Raveesh Krishnankutty & Teena Bharti & Nidhi Mishra - 118-137 Herding behaviour and capital structure decision in BSE listed Indian firms
by Raveesh Krishnankutty & Teena Bharti & Nidhi Mishra - 138-156 Impact of working capital management on firm value: an empirical examination of firms listed on the Bombay Stock Exchange in India
by Nabil Ahmed Mareai Senan & Mamdouh Abdulaziz Saleh Al-Faryan & Suhaib Anagreh & Eissa A. Al-Homaidi & Mosab I. Tabash - 138-156 Impact of working capital management on firm value: an empirical examination of firms listed on the Bombay Stock Exchange in India
by Nabil Ahmed Mareai Senan & Mamdouh Abdulaziz Saleh Al-Faryan & Suhaib Anagreh & Eissa A. Al-Homaidi & Mosab I. Tabash - 157-183 Unpacking the sustainability of sovereign wealth funds. The effect of financial performances on sustainability disclosure
by Domenico Graziano & Domitilla Magni - 157-183 Unpacking the sustainability of sovereign wealth funds. The effect of financial performances on sustainability disclosure
by Domenico Graziano & Domitilla Magni - 184-196 Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece
by Maria Tsiouni & Dimitrios Gourdouvelis & Stamatis Aggelopoulos & Dario Siggia - 184-196 Improve the financial management practices in goat farms with the study of financial ratios. The case of Greece
by Maria Tsiouni & Dimitrios Gourdouvelis & Stamatis Aggelopoulos & Dario Siggia
2022, Volume 14, Issue 1
- 1-19 Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors
by Jamshid Alinasab & Seid Mohammad Reza Mirahmadi & Hassan Ghorbani & Francesco Caputo - 1-19 Managing SMEs' internationalisation process. A Delphi approach for identifying antecedent factors
by Jamshid Alinasab & Seid Mohammad Reza Mirahmadi & Hassan Ghorbani & Francesco Caputo - 20-34 Conventional vs. Islamic debt-equity portfolio swaps
by Issam Tlemsani - 20-34 Conventional vs. Islamic debt-equity portfolio swaps
by Issam Tlemsani - 35-55 Managerial compensation, family firms and firms' innovation: evidence from Indonesia
by Elshabyta Auditya Bintarto & Mohammad Nasih & Imran Haider & Iman Harymawan & Fajar Kristanto Gautama Putra - 35-55 Managerial compensation, family firms and firms' innovation: evidence from Indonesia
by Elshabyta Auditya Bintarto & Mohammad Nasih & Imran Haider & Iman Harymawan & Fajar Kristanto Gautama Putra - 56-83 Two minds of credit professionals: accrual vs. cash accounting information
by Harri Seppänen & Timo Teinilä - 56-83 Two minds of credit professionals: accrual vs. cash accounting information
by Harri Seppänen & Timo Teinilä - 84-97 Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria
by Obiajulu Chibuzo Okeke & Wisdom Okere & Chinnan Francis Dafyak & Mary-Fidelis Chidoziem Abiahu - 84-97 Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria
by Obiajulu Chibuzo Okeke & Wisdom Okere & Chinnan Francis Dafyak & Mary-Fidelis Chidoziem Abiahu
2021, Volume 13, Issue 2
- 95-109 Investigating Saudi Arabia's current account deficit
by Issam Tlemsani - 110-132 Voluntary risk disclosure and values of FTSE350 firms: the role of an industry-based litigation risk
by Ahmed Hassanein & Nader Elsayed - 133-158 Financial assessment of the Indian retail sector: understanding the future direction of the industry
by Ashutosh Kolte & Avinash Pawar & Balkrishan Sangvikar & Prasanna Sawant - 159-182 Intellectual capital and firm performance in Indonesia: the moderating role of corporate governance
by Amelia Limijaya & Yanthi Hutagaol-Martowidjojo & Elisabeth Hartanto - 183-208 Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies
by Amel Kouaib & Asma Bouzouitina & Anis Jarboui
2021, Volume 13, Issue 1
- 1-24 Convergence of Indian accounting standards to IFRS: impact on quality of financial reporting of Indian industries
by Sushma Vishnani & Saumya Gupta & Hemendra Gupta - 25-47 Internal auditing and cyber security: audit role and procedural contribution
by Petros Lois & George Drogalas & Alkiviadis Karagiorgos & Alkis Thrassou & Demetris Vrontis - 48-63 Rethinking occupational welfare policies in long-term care organisations during the COVID-19 pandemic: an organisational ethics approach
by Giorgio Mion & Angelo Bonfanti & Francesca Simeoni & Cristian R. Loza Adaui - 64-79 Cultural approach to healthcare risk management - an Italian experience with look-alike, sound-alike drugs
by Giuseppe Festa & Sergio Chirico & Jamel Chouaibi & Renato Civitillo - 80-94 An empirical examination of the relationship between credit risk management, size, profitability, and ownership of Indian banks
by Sirus Sharifi & Arunima Haldar & S.V.D. Nageswara Rao
2020, Volume 12, Issue 2
- 119-148 Towards a framework of students' co-creation behaviour in higher education institutions
by Domitilla Magni & Alberto Pezzi & Demetris Vrontis - 119-148 Towards a framework of students' co-creation behaviour in higher education institutions
by Domitilla Magni & Alberto Pezzi & Demetris Vrontis - 149-164 Wine tourism as a non-core business strategy for small wineries
by Giuseppe Festa & Maria Teresa Cuomo & Pantea Foroudi & Gerardino Metallo - 149-164 Wine tourism as a non-core business strategy for small wineries
by Giuseppe Festa & Maria Teresa Cuomo & Pantea Foroudi & Gerardino Metallo - 165-185 Corporate governance in India and some selected Gulf countries
by Faozi A. Almaqtari & Mohd. Shamim & Hamood Mohd. Al-Hattami & Saleem Ahmed Aqlan - 165-185 Corporate governance in India and some selected Gulf countries
by Faozi A. Almaqtari & Mohd. Shamim & Hamood Mohd. Al-Hattami & Saleem Ahmed Aqlan - 186-215 Corporate cash holdings and financial crisis: evidence from the emerging market of Greece
by Efstathios Magerakis - 186-215 Corporate cash holdings and financial crisis: evidence from the emerging market of Greece
by Efstathios Magerakis
2020, Volume 12, Issue 1
- 1-24 The determinants of XBRL adoption: a meta-analysis
by Mohssen El Ansary & Mourad Oubrich & Beatrice Orlando & Fabio Fiano - 1-24 The determinants of XBRL adoption: a meta-analysis
by Mohssen El Ansary & Mourad Oubrich & Beatrice Orlando & Fabio Fiano - 25-47 Investor sentiment, stock price, and audit quality
by Hossein Jokar & Vahid Daneshi - 25-47 Investor sentiment, stock price, and audit quality
by Hossein Jokar & Vahid Daneshi - 48-70 Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure
by Zahida Sarwary - 48-70 Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure
by Zahida Sarwary - 71-88 The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms
by Petros Lois & George Drogalas & Alkiviadis Karagiorgos & Eleni Karasteriou - 71-88 The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms
by Petros Lois & George Drogalas & Alkiviadis Karagiorgos & Eleni Karasteriou - 89-118 Conceptualisation of customer experience: the case of mobile telecoms services in Morocco
by Ikrame Belabbes & Mourad Oubrich & Fabio Fiano & Beatrice Orlando & Demetris Vrontis - 89-118 Conceptualisation of customer experience: the case of mobile telecoms services in Morocco
by Ikrame Belabbes & Mourad Oubrich & Fabio Fiano & Beatrice Orlando & Demetris Vrontis
2019, Volume 11, Issue 3/4
- 187-221 The role of resources and capabilities in managing and overcoming the financial crisis: a case study of the Fratelli Pinna sheep-dairy business
by Antonio Usai & Daniele Porcheddu & Brunella Arru - 222-237 The effect of size offering and leverage on IPO underpricing
by Maxime Gauvin & Gabriel J. Power - 238-268 Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? Empirical evidence from Europe
by Salvatore Loprevite & Daniela Rupo & Bruno Ricca - 269-289 Credit access and performance of Italian firms: how relevant is gender?
by Luana Serino & Armando Papa & Francesco Campanella & Jens Mueller - 290-319 Measuring the maintenance performance through fuzzy logic and analytical hierarchy process
by Mehdi Amine Naji & Ahmed Mousrij & Valentina Cillo & Roberto Chierici - 320-346 Fostering tacit knowledge sharing and innovative work behaviour: an integrated theoretical view
by Vikas Gupta & Asha Thomas
2019, Volume 11, Issue 2
- 93-112 Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange
by Ben K. Agyei-Mensah & Michael Yeboah - 93-112 Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange
by Ben K. Agyei-Mensah & Michael Yeboah - 113-131 Ownership structure, corporate risk disclosure and firm value: a Malaysian perspective
by Siti Aisyah Kamaruzaman & Mazurina Mohd Ali & Erlane K. Ghani & Ardi Gunardi - 113-131 Ownership structure, corporate risk disclosure and firm value: a Malaysian perspective
by Siti Aisyah Kamaruzaman & Mazurina Mohd Ali & Erlane K. Ghani & Ardi Gunardi - 132-144 Tax management and tax fraud: evidence from Tunisian companies
by Ines Hakim Hbaieb & Mohamed Ali Brahim Omri - 132-144 Tax management and tax fraud: evidence from Tunisian companies
by Ines Hakim Hbaieb & Mohamed Ali Brahim Omri - 145-166 Determinants of the complementary level of financial and tax aggressiveness: a cross-country study
by Nurul Aisyah Rachmawati & Sidharta Utama & Dwi Martani & Ratna Wardhani - 145-166 Determinants of the complementary level of financial and tax aggressiveness: a cross-country study
by Nurul Aisyah Rachmawati & Sidharta Utama & Dwi Martani & Ratna Wardhani - 167-186 Board characteristics, state ownership and firm performance: evidence from Vietnam
by Kelly Anh Vu & Thanyawee Pratoomsuwan - 167-186 Board characteristics, state ownership and firm performance: evidence from Vietnam
by Kelly Anh Vu & Thanyawee Pratoomsuwan
2019, Volume 11, Issue 1
- 1-19 Nonlinear relationship between institutional investors' ownership and capital structure: evidence from Iranian firms
by Majid Ashrafi - 1-19 Nonlinear relationship between institutional investors' ownership and capital structure: evidence from Iranian firms
by Majid Ashrafi - 20-37 An empirical investigation of determinants of firm dividend payouts in Egypt: an agency perspective
by Abdelmohsen M. Desoky & Gehan A. Mousa - 20-37 An empirical investigation of determinants of firm dividend payouts in Egypt: an agency perspective
by Abdelmohsen M. Desoky & Gehan A. Mousa - 38-56 Changes in liquidity associated with removal of companies from the FTSE 100 index
by Ahmed Aboud & Malin Karlsen - 38-56 Changes in liquidity associated with removal of companies from the FTSE 100 index
by Ahmed Aboud & Malin Karlsen - 57-72 Auditor's knowledge and firms' investment decisions in MENA countries: evidence from Tunisian context
by Asma Masrouki & Walid Houcine - 57-72 Auditor's knowledge and firms' investment decisions in MENA countries: evidence from Tunisian context
by Asma Masrouki & Walid Houcine - 73-92 The association between accounting disclosures and stock market price: an empirical study on Jordanian commercial banks
by Mohammad Aladwan & Yasar Shatnawi - 73-92 The association between accounting disclosures and stock market price: an empirical study on Jordanian commercial banks
by Mohammad Aladwan & Yasar Shatnawi
2018, Volume 10, Issue 4
- 301-330 Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany
by Laurent Lazar & Patrick Velte - 301-330 Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany
by Laurent Lazar & Patrick Velte - 331-351 Corporate voluntary disclosure practices and its association with corporate attributes: an empirical investigation of listed and non-listed commercial banks in Bangladesh
by S.M. Khaled Hossain & Md. Rahat Khan & Md. Mazharul Haque - 331-351 Corporate voluntary disclosure practices and its association with corporate attributes: an empirical investigation of listed and non-listed commercial banks in Bangladesh
by S.M. Khaled Hossain & Md. Rahat Khan & Md. Mazharul Haque - 352-377 Do customer profitability analyses pay? A survey of large Norwegian companies
by Øyvind Helgesen & Helge Mykkeltveit Sandanger & Joakim Sandbekk - 352-377 Do customer profitability analyses pay? A survey of large Norwegian companies
by Øyvind Helgesen & Helge Mykkeltveit Sandanger & Joakim Sandbekk - 378-390 Ownership distribution and value of the banks in Bangladesh
by Md. Abdur Rouf & Mohammad Sharif Hossain - 378-390 Ownership distribution and value of the banks in Bangladesh
by Md. Abdur Rouf & Mohammad Sharif Hossain - 391-409 Critical analysis of failure of Kingfisher Airlines
by Ashutosh Kolte & Arturo Capasso & Matteo Rossi - 391-409 Critical analysis of failure of Kingfisher Airlines
by Ashutosh Kolte & Arturo Capasso & Matteo Rossi
2018, Volume 10, Issue 3
- 181-201 IFRS and IPO underpricing: evidence from Italy
by Roberto Maglio & Maria Rosaria Petraglia & Francesco Agliata - 181-201 IFRS and IPO underpricing: evidence from Italy
by Roberto Maglio & Maria Rosaria Petraglia & Francesco Agliata - 202-222 Does corporate retrenchment gain value? A study from Malaysia
by Lik-Jing Ung & Rayenda Khresna Brahmana & Chin-Hong Puah - 202-222 Does corporate retrenchment gain value? A study from Malaysia
by Lik-Jing Ung & Rayenda Khresna Brahmana & Chin-Hong Puah - 223-249 Do book to market and size explain stock returns of banks? An empirical investigation from MENA economies
by Monia Ben Ltaifa - 223-249 Do book to market and size explain stock returns of banks? An empirical investigation from MENA economies
by Monia Ben Ltaifa - 250-272 Auditor-client negotiations: applying the dual concerns model in an emerging economy
by Emad Awadallah - 250-272 Auditor-client negotiations: applying the dual concerns model in an emerging economy
by Emad Awadallah - 273-300 The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations
by Alaa Abu Mallouh & Asem Tahtamouni - 273-300 The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations
by Alaa Abu Mallouh & Asem Tahtamouni
2018, Volume 10, Issue 2
- 85-104 The impact of firm-specific characteristics on earnings management: evidence from GCC countries
by Bahaaeddin Alareeni - 85-104 The impact of firm-specific characteristics on earnings management: evidence from GCC countries
by Bahaaeddin Alareeni - 105-127 What causes abrupt and massive change in the top management of a successful entity in an emerging economy
by Md. Mamunur Rashid - 105-127 What causes abrupt and massive change in the top management of a successful entity in an emerging economy
by Md. Mamunur Rashid - 128-143 Board compositions and social reporting: evidence from Malaysia
by Ridzwana Mohd-Said & Lim Teck Shen & Hairul Suhaimi Nahar & Rosmila Senik - 128-143 Board compositions and social reporting: evidence from Malaysia
by Ridzwana Mohd-Said & Lim Teck Shen & Hairul Suhaimi Nahar & Rosmila Senik - 144-162 Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort
by Erlane K. Ghani & Jauharoh Jamal & Evita Puspitasari & Ardi Gunardi - 144-162 Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort
by Erlane K. Ghani & Jauharoh Jamal & Evita Puspitasari & Ardi Gunardi - 163-180 An integrated network model for performance management: a focus on healthcare organisations
by Gabriella Marcarelli - 163-180 An integrated network model for performance management: a focus on healthcare organisations
by Gabriella Marcarelli
2018, Volume 10, Issue 1
- 1-15 Financial management of publicly funded research activities: an explorative study
by Marco Romano & Melita Nicotra & Papa Armando & Emilia Castello - 1-15 Financial management of publicly funded research activities: an explorative study
by Marco Romano & Melita Nicotra & Papa Armando & Emilia Castello - 16-31 Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study
by Robert C. Rickards & Rolf Ritsert - 16-31 Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study
by Robert C. Rickards & Rolf Ritsert - 32-47 Equities issues and long-term firm's performances in Tunisian stock market
by Hatem Mansali & Wissem Daadaa - 32-47 Equities issues and long-term firm's performances in Tunisian stock market
by Hatem Mansali & Wissem Daadaa - 48-64 Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies
by Mohammad Aladwan - 48-64 Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies
by Mohammad Aladwan - 65-83 Does R%D investment affect export intensity? The moderating effect of ownership
by Mario Ossorio - 65-83 Does R%D investment affect export intensity? The moderating effect of ownership
by Mario Ossorio
2017, Volume 9, Issue 3
- 201-221 Accountability and third mission in Italian universities
by Paolo Ricci & Renato Civitillo - 222-241 The EMH and the market anomalies: an empirical analysis on Italian stock market
by Matteo Rossi & Gerarda Fattoruso - 242-262 An examination of the relationship between the disposition effect and stock return, volatility, and trading volume: the evidence in US stock markets
by Hatem Afi - 263-282 Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh
by Md. Abdur Rouf - 283-302 How are discretionary accruals priced? Evidence from the Canadian stock market
by Mohamed Chakib Kolsi & Osama F. Attayah
2017, Volume 9, Issue 2
- 105-123 Determinants of full IFRS adoption
by Rahma Ben Salem & Salma Damak-Ayadi & Malek Saïhi - 124-139 Social entrepreneurs as change catalysts: evidences from case studies
by Carmela Elita Schillaci & Marco Romano & Melita Nicotra & Tomarchio Ottavia - 140-165 Corporate governance and segmental disclosure: evidence from Canada
by Fethi Saidi - 166-181 A descriptive framework for an excellent social accountability
by Giuseppe Tardivo & Stefano Bresciani & Milena Viassone - 182-199 Determinants of capital structure: evidence from Sub-Saharan Africa
by Gibson Hosea Munisi
2017, Volume 9, Issue 1
- 1-18 Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms
by Li Dang & Daoping (Steven) He & Yuefan Sun - 19-43 Do Tunisian firms manage earnings to attain thresholds?
by Asma Houcine & Samah Halaoua - 44-67 The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective
by Daniela Coluccia & Stefano Fontana & Silvia Solimene - 68-83 The failure processes and their relation to the business interruption moment
by Inmaculada Jimeno-GarcÃa & MarÃa Araceli RodrÃguez-Merayo & MarÃa Arantzazu Vidal-Blasco - 84-103 Do the media capture banking system risk? Evidence from the EU-15 countries
by Vincenzo Farina & Lucrezia Fattobene & Elvira Anna Graziano
2016, Volume 8, Issue 2
- 97-108 Dividend policy and share price volatility: evidence from Colombo stock market
by Athambawa Jahfer & Abdul Hameed Mulafara - 109-123 Corporate culture and firm performance: a service-oriented perspective
by Vania Vigolo & Angelo Bonfanti & Pierpaolo Magliocca & Kristine Kirakosyan - 124-150 Influences on accounting: a longitudinal analysis for an eastern European country
by Adela Deaconu & Cristina Silvia Nistor - 151-171 Impact of IFRS adoption in Sri Lanka: an evaluation of financial reporters' perception
by Habeeb Mohamed Nijam - 172-195 Management discretion and the role of the stock market in goodwill impairment decisions - evidence from Finland
by Jani Saastamoinen & Kati Pajunen
2016, Volume 8, Issue 1
- 1-22 The relationship between CEO performance-based compensation and shareholders value creation: a cross national analysis
by Habib Jouber - 23-38 Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems
by Ahmed Ali Mohammad - 39-74 A decision model for the suitable financing for small and medium enterprises
by Elisa Giacosa & Alberto Mazzoleni - 75-96 Corporate disclosure and intellectual capital: the light side of information asymmetry
by Francesco Caputo & Manlio Del Giudice & Federica Evangelista & Giuseppe Russo
2015, Volume 7, Issue 2
- 103-113 Does the remuneration of the managers constitute a creation factor of the shareholders' richness?
by Hentati Fakher & Bouri Abdelfettah - 114-133 Corporate governance and R%D disclosure in listed French companies
by Ahmed Zemzem & Sameh Mekaoui & Yokna Karoui - 134-150 An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs
by John A. Brierley - 151-171 Auditor quality and tax management: evidence from Tunisian companies
by Ines Hbaieb Hakim & Mohamed Ali Brahim Omri
2015, Volume 7, Issue 1
- 3-25 Internal governance mechanisms and value relevance of accounting earnings: an empirical study in the French context
by Wafa Masmoudi Ayadi & Younes Boujelbène - 26-37 Effects of working capital management on firm profitability: empirical evidence from Sri Lanka
by Athambawa Jahfer - 38-61 Analysis of the true and fair view concept: an Islamic perspective
by A. Salihin & A.H. Fatima & A.A. Ousama - 62-81 A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company
by Chuang-Min Chao & Ming-Miin Yu & Nan-Hsing Hsiung - 82-101 Accounting valuation models under international financial reporting standards: evidence from some European listed companies
by Ahmed Kouki
2014, Volume 6, Issue 3
- 175-188 The financial contagion effects of the subprime crisis on BRIC countries
by Mourad Hmida - 189-202 The impact of issuing a qualified audit opinion on auditor switching: an empirical study in the Tunisian context
by Feten Arfaoui & Salma Damak-Ayadi - 203-226 The role of capital regulation on bank performance
by Nesrine Ayadi & Younès Boujèlbène - 227-250 Risk and investment decisions in stock markets: evidence from four Asian countries
by Syed Ali Raza & Syed Tehseen Jawaid & Adeel Hussain - 251-271 Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research
by Zahir Uddin Ahmed
2014, Volume 6, Issue 2
- 87-116 The effect of firm and country characteristics on mandatory disclosure compliance
by Sónia Maria Ribeiro Lucas & Isabel Costa Lourenço - 117-132 Board of directors and performance of Malaysian companies
by Nazli A. Mohd Ghazali - 133-145 Return volatilities and contagion transmission between Islamic and conventional banks throughout the subprime crisis: evidence from the DCC-MGARCH model
by Mohamed Fakhfekh & Nejib Hachicha - 146-155 A framework for analysing the impact of economic variations on return on equity
by Mohamed Ihab Kira - 156-166 The effect of audit committee financial experts on earnings management
by Anis Ben Amar - 167-174 Voluntary disclosure frequency and cost of debt: an analysis in the Tunisian context
by Dorra Talbi & Mohamed Ali Omri
2014, Volume 6, Issue 1
- 1-26 Volatility spillovers and dynamic correlation between liquidity risk factors in Tunisian banks
by Dorra Zouari & Achraf Ghorbel & Sonia Ghorbel-Zouari & Younes Boujelbène - 27-48 Corporate governance and financial authority sanctions
by Nadia Smaili & Bernard Sinclair-Desgagné - 49-59 CEO characteristics and corporate tax planning evidence from US companies
by Khaoula Aliani