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2025, Volume 17, Issue 2
- 121-138 Examining financial ratios for non-financial firms to survive currency devaluation
by Iman Samir Youssef & Charbel Salloum & Mohamed Abonazel - 121-138 Examining financial ratios for non-financial firms to survive currency devaluation
by Iman Samir Youssef & Charbel Salloum & Mohamed Abonazel - 139-158 Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17
by Mohammad Aladwan - 139-158 Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17
by Mohammad Aladwan - 159-174 Earnings quality as a predictor of firm performance: empirical analysis in the USA
by Adel Almasarwah & Ahmed Al-Omush & Yahya Marei & Humoud Almutairi - 159-174 Earnings quality as a predictor of firm performance: empirical analysis in the USA
by Adel Almasarwah & Ahmed Al-Omush & Yahya Marei & Humoud Almutairi - 175-204 Financial management behaviour among youth: is financial literacy a panacea?
by Chong-Yang Sim & Chee-Hua Chin & Ek-Tee Ngian & Jackson Jung-Wei Wong - 175-204 Financial management behaviour among youth: is financial literacy a panacea?
by Chong-Yang Sim & Chee-Hua Chin & Ek-Tee Ngian & Jackson Jung-Wei Wong - 205-253 ESG measurement: an interdisciplinary review using scientometric analysis
by Monica Singhania & Gurmani Chadha & Dimple Gupta - 205-253 ESG measurement: an interdisciplinary review using scientometric analysis
by Monica Singhania & Gurmani Chadha & Dimple Gupta
2025, Volume 17, Issue 1
- 1-12 The impact of financial factors and advisory services on the viability of cotton, rice and maize crops in Greece
by Alexandra Pavloudi & Maria Tsiouni & Georgios Kountios & Dario Siggia - 1-12 The impact of financial factors and advisory services on the viability of cotton, rice and maize crops in Greece
by Alexandra Pavloudi & Maria Tsiouni & Georgios Kountios & Dario Siggia - 13-35 Banking dynamics in MENA: a study on profit catalysts
by Iman S. Youssef & Charbel Salloum & Adel F. Al Alam - 13-35 Banking dynamics in MENA: a study on profit catalysts
by Iman S. Youssef & Charbel Salloum & Adel F. Al Alam - 36-56 Firms' operating leverage and external shocks: does economic policy uncertainty matter?
by Taher Hamza & Zeineb Barka - 36-56 Firms' operating leverage and external shocks: does economic policy uncertainty matter?
by Taher Hamza & Zeineb Barka - 57-74 Impact of changes in international financial reporting standards on company financial ratios
by Kristina Rudžionienė & Aistė Tamonytė - 57-74 Impact of changes in international financial reporting standards on company financial ratios
by Kristina Rudžionienė & Aistė Tamonytė - 75-102 Accounting manipulations in public sector: an empirical analysis of European Union countries' accounts
by Sandro Brunelli & Alessandro Giosi & Marco Caiffa & Riccardo Savio - 75-102 Accounting manipulations in public sector: an empirical analysis of European Union countries' accounts
by Sandro Brunelli & Alessandro Giosi & Marco Caiffa & Riccardo Savio - 103-120 The impact of financial performance on the value relevance of GAAP and non-GAAP profitability measures: evidence from the Amman Stock Exchange
by Tareq Z. Mashoka - 103-120 The impact of financial performance on the value relevance of GAAP and non-GAAP profitability measures: evidence from the Amman Stock Exchange
by Tareq Z. Mashoka
2024, Volume 16, Issue 4
- 353-379 Does effectiveness of internal corporate governance and top management influence corporate performance? The role of ownership concentration
by Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili & Mahfoudh Hussein Mgammal & Nasareldeen Hamed Ahmed Alnor & Mohammed A. Al-Bukhrani - 353-379 Does effectiveness of internal corporate governance and top management influence corporate performance? The role of ownership concentration
by Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili & Mahfoudh Hussein Mgammal & Nasareldeen Hamed Ahmed Alnor & Mohammed A. Al-Bukhrani - 380-394 Fraud detection in financial statement: a study using Beneish algorithm
by B.P. Bijay Sankar & Hemant Bhanawat - 380-394 Fraud detection in financial statement: a study using Beneish algorithm
by B.P. Bijay Sankar & Hemant Bhanawat - 395-413 CSR expenditure and company performance: financial evidence from NIFTY 500 companies
by Pooja Gupta & Amol Agarwal & Mafruza Sultana & Asit K. Barma - 395-413 CSR expenditure and company performance: financial evidence from NIFTY 500 companies
by Pooja Gupta & Amol Agarwal & Mafruza Sultana & Asit K. Barma - 414-453 The role of accounting standards and disclosure in alleviating corruption: a cross-country study
by Md. Atiqur Rahman - 414-453 The role of accounting standards and disclosure in alleviating corruption: a cross-country study
by Md. Atiqur Rahman - 454-473 Determinants of Vietnamese bank profitability: comparisons between before and during COVID-19 pandemic periods
by Van Thi Hong Pham & Pham Tuan Anh & Kien Duy Do & Mai Thanh Loan - 454-473 Determinants of Vietnamese bank profitability: comparisons between before and during COVID-19 pandemic periods
by Van Thi Hong Pham & Pham Tuan Anh & Kien Duy Do & Mai Thanh Loan
2024, Volume 16, Issue 3
- 249-265 The impact of the COVID-19 pandemic on clinical pathways in intensive care units - a case study with a managerial perspective
by Anna Roberta Gagliardi & Giuseppe Festa & Demetris Vrontis & Balakrishna Grandhi & Matteo Rossi - 249-265 The impact of the COVID-19 pandemic on clinical pathways in intensive care units - a case study with a managerial perspective
by Anna Roberta Gagliardi & Giuseppe Festa & Demetris Vrontis & Balakrishna Grandhi & Matteo Rossi - 266-281 Social responsibility portfolio optimisation in the context of emerging markets
by Assem Orazayeva & Muhammad Arslan - 266-281 Social responsibility portfolio optimisation in the context of emerging markets
by Assem Orazayeva & Muhammad Arslan - 282-311 IFRS first adoption: the one-size-fits-all approach
by Cristiane Benetti & Stéphanie Thiéry - 282-311 IFRS first adoption: the one-size-fits-all approach
by Cristiane Benetti & Stéphanie Thiéry - 312-329 An investigation of the impact of financial reporting standards on the quality of accounting knowledge: a sample study from Turkey
by Cennet Gürbüz & İsmail Bekci & Eda Oruç Erdoğan - 312-329 An investigation of the impact of financial reporting standards on the quality of accounting knowledge: a sample study from Turkey
by Cennet Gürbüz & İsmail Bekci & Eda Oruç Erdoğan - 330-352 Antecedents of Integrated Reporting adoption: evidence from an emerging economy
by Bhavna Thawani & Meena Bhatia - 330-352 Antecedents of Integrated Reporting adoption: evidence from an emerging economy
by Bhavna Thawani & Meena Bhatia
2024, Volume 16, Issue 2
- 139-158 Exploring the impact of sustainability disclosure on the cost of equity capital in the hospitality and tourism industry
by Antonio Salvi & Felice Petruzzella & Nicola Raimo & Filippo Vitolla - 139-158 Exploring the impact of sustainability disclosure on the cost of equity capital in the hospitality and tourism industry
by Antonio Salvi & Felice Petruzzella & Nicola Raimo & Filippo Vitolla - 159-179 Financial analysts' forecast accuracy, informativeness and its implications for market efficiency: evidence from an emerging market
by Arit Chaudhury & Seshadev Sahoo & Varun Dawar - 159-179 Financial analysts' forecast accuracy, informativeness and its implications for market efficiency: evidence from an emerging market
by Arit Chaudhury & Seshadev Sahoo & Varun Dawar - 180-195 Effect of corporate social responsibility on the stock price synchronicity in China
by Md. Jahidur Rahman & Zeren Xu - 180-195 Effect of corporate social responsibility on the stock price synchronicity in China
by Md. Jahidur Rahman & Zeren Xu - 196-228 'One size fits all' in private banking: implications for the wealth and asset management industry
by Enrica Bolognesi & Enrico Maria Cervellati & Luca Grassetti & Roberto Tasca - 196-228 'One size fits all' in private banking: implications for the wealth and asset management industry
by Enrica Bolognesi & Enrico Maria Cervellati & Luca Grassetti & Roberto Tasca - 229-248 Does the board of directors influence the likelihood and resolution of financial distress?
by Khaldoon Ahmad Al Daoud & Ola Kamal Bani Yaseen - 229-248 Does the board of directors influence the likelihood and resolution of financial distress?
by Khaldoon Ahmad Al Daoud & Ola Kamal Bani Yaseen
2024, Volume 16, Issue 1
- 1-16 Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project
by Alessandra D'Amico & Michele Di Capua & Emanuel Di Nardo & Joanna Rosak-Szyrocka & Giuseppe Tortorella & Giuseppe Festa - 1-16 Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project
by Alessandra D'Amico & Michele Di Capua & Emanuel Di Nardo & Joanna Rosak-Szyrocka & Giuseppe Tortorella & Giuseppe Festa - 17-42 Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs
by Apostolos Dasilas - 17-42 Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs
by Apostolos Dasilas - 43-68 Does policy uncertainty affect earnings quality? Evidence from China
by Sang Ho Kim & Yohan An - 43-68 Does policy uncertainty affect earnings quality? Evidence from China
by Sang Ho Kim & Yohan An - 69-97 The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania
by Arben Hysi & Elenica Pjero & Grigor Dede & Ashutosh Kolte - 69-97 The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania
by Arben Hysi & Elenica Pjero & Grigor Dede & Ashutosh Kolte - 98-118 Exploring the disclosure quality of integrated reporting in India
by Suman Devarapalli & Lalita Mohan Mohapatra & Ammar Jreisat & Sasikanta Tripathy & Somar Al-Mohamad - 98-118 Exploring the disclosure quality of integrated reporting in India
by Suman Devarapalli & Lalita Mohan Mohapatra & Ammar Jreisat & Sasikanta Tripathy & Somar Al-Mohamad - 119-137 The impact of climate change on dividend policy in the UK stock market
by Fakhrul Hasan - 119-137 The impact of climate change on dividend policy in the UK stock market
by Fakhrul Hasan
2023, Volume 15, Issue 4
- 413-441 Financial statement fraud: US and Chinese case studies
by Md Jahidur Rahman & Hu Jiaying & Md Moazzem Hossain & Shyamapada Biswas & Moutushi Tanha & Tarek Rana - 413-441 Financial statement fraud: US and Chinese case studies
by Md Jahidur Rahman & Hu Jiaying & Md Moazzem Hossain & Shyamapada Biswas & Moutushi Tanha & Tarek Rana - 442-482 Intellectual capital and firm performance: the role of institutional ownership
by Ranjit Tiwari - 442-482 Intellectual capital and firm performance: the role of institutional ownership
by Ranjit Tiwari - 483-506 The impact of terrorism and institutional quality on cost of debt: an analysis on developing countries
by Issa Dawd & Lanouar Charfeddine - 483-506 The impact of terrorism and institutional quality on cost of debt: an analysis on developing countries
by Issa Dawd & Lanouar Charfeddine - 507-533 Pay ratio and operational efficiency
by KwangJoo Koo - 507-533 Pay ratio and operational efficiency
by KwangJoo Koo
2023, Volume 15, Issue 3
- 255-281 Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study
by Reena Kumari & G. Naresh - 255-281 Adoption of International Financial Reporting Standards and its effect on quality of financial reporting - a bibliometric study
by Reena Kumari & G. Naresh - 282-315 MESDAQ and ACE markets through the lens of performance: has the 2009 transformation paid off?
by Rafik Harkati & Fekri Ali Shawtari & Abdelkader Laallam - 282-315 MESDAQ and ACE markets through the lens of performance: has the 2009 transformation paid off?
by Rafik Harkati & Fekri Ali Shawtari & Abdelkader Laallam - 316-345 National culture and earnings management in emerging markets: the role of IFRS mandatory adoption
by Dante Baiardo C. Viana Jr. & Isabel Lourenço & MarÃlia Ohlson & Gerlando Augusto S.F. de Lima - 316-345 National culture and earnings management in emerging markets: the role of IFRS mandatory adoption
by Dante Baiardo C. Viana Jr. & Isabel Lourenço & Marília Ohlson & Gerlando Augusto S.F. de Lima - 346-371 Board gender diversity and firm risk-taking: the moderating role of board size
by Hussain Muhammad & Stefania Migliori - 346-371 Board gender diversity and firm risk-taking: the moderating role of board size
by Hussain Muhammad & Stefania Migliori - 372-392 Impacts of profitability and growth on stock returns of the listed manufacturing companies at Dhaka stock exchange in Bangladesh
by Maisha Marium Rahim & Md. Sharif Hassan & Muhammad Mohiuddin - 372-392 Impacts of profitability and growth on stock returns of the listed manufacturing companies at Dhaka stock exchange in Bangladesh
by Maisha Marium Rahim & Md. Sharif Hassan & Muhammad Mohiuddin - 393-412 Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off?
by Alexios Kythreotis & Milad Soltani - 393-412 Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off?
by Alexios Kythreotis & Milad Soltani
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