Printed from https://ideas.repec.org/s/jfr/afr1113.html
Content
May 2016, Volume 5, Issue 2
- 1-54 Exchange Rate Variations and Agricultural Exports in Vietnam
by Cuong Xuan Dinh & Toan Nguyen - 1-61 The Stock Price Crash Risk Prediction by Neural Network
by Qunfeng Liao - 1-71 Factors Influencing the Acceptance of International Public Sector Accounting Standards in Cameroon
by Mukah Samuel Tanjeh - 1-84 SWOT Analysis on the E-commerce System of Mt.Jiuhua Tourism in the Big Data Age
by Yun Li - 1-89 A Linguistic Examination of the CapitalCubeâ„¢ Market Effect Variables
by Edward J. Lusk & Michael Halperin - 104-104 Analysis of the Correlation Structure between Stock and Exchange Rate Markets: An Example of China on Asian emerging Markets
by Ming-Chieh Wang & Sook-Hui Lee - 115-115 Macroeconomic Developments and Exchange-Rate Policy in Turkey, 1980-2001
by Ozlem Aytac - 126-126 Asymmetric Volatility and Dynamic Asset Allocation
by Meng-Sung Hsieh - 138-138 Bank Opacity and Crash Risk
by Yuan Wen - 149-149 Influence of Profitability to the Firm Value of Diversified Companies in the Philippines
by William Sucuahi & Jay Mark Cambarihan - 154-154 The Impact of Intangible Assets Internally Developed on the Market Value of Companies "A Field Study in the Pharmaceutical Companies in Jordan."
by Osama Omar Jaara & Khalid Abdul Rahman Elkotayni
February 2016, Volume 5, Issue 1
- 1-1 The Effects of Board Characteristics and Ownership Structure on the Corporate Financial Leverage
by Mohamed Galal Abobakr & Khairy Elgiziry - 1-15 An Empirical Contextual Validation of the CapitalCubeTM Market Trading Variables as Reflected in a 10-year Panel of the S&P500: Vetting for Inference Testing
by Edward J. Lusk & Michael Halperin - 1-27 Gold as a Hedge and a Diversifier: The Perspective from Lebanon
by Samih Antoine Azar - 1-38 Corruption as an Agency Problem – Currency Hedging in Corrupt Countries
by David M. Simmonds & Sanjib Guha & Carl B. McGowan, Jr - 1-50 Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards
by Adegbie, Folajimi Festus & Fofah Evelyn Temitope - 1-64 Earnings Management, Earnings Surprises, and Distressed Firms
by John S. Howe & Reza Houston - 1-88 Fair Value Accounting: A Controversial but Promising System
by Fawzi A. Al Sawalqa - 1-99 Troublesome Tidings? Investors’ Response to a Wells Notice
by Paul A Griffin & Estelle Y Sun - 121-121 Study on Internet Investor Relations Management Evaluation of Listed Companies in China
by Ping Guan & Liangrong Song & Haimin Cao - 130-130 Chapter 11 Stocks: Information Uncertainty
by Xavier Brédart & Nadine Levratto & Messaoud Zouikri - 137-137 Bank Diversification and Future Stock Price Performance: Evidence from Post-Acquisition Returns after the GLBA
by Lonnie L. Bryant - 157-157 The Impact of the Opinions of the Independent Auditors on the Investor Decisions in Banking Sector: An Empirical Study on the Banks Operating in Turkey
by Basak Erdem Rena & Elif Guneren Genc & Fatma Ulucan Ozkul - 164-164 Modeling Equity Compensation under Accounting Contingencies
by John Bizjak & Swaminathan Kalpathy & Rex Thompson - 180-180 The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302
by Shin Hyoung Kwon - 191-191 LIFO Distortions in the Manufacturing Industry
by June Li & Megan Y Sun - 202-202 Mutual Fund Ratings and Efficiency: An Examination of the Relationship
by Mahendra Raj & Md Hamid Uddin - 210-210 Political Connection and the Demand for Industry Specialist Auditors
by Li Zheng Brooks - 232-232 Heterogeneity of Trading Information and the Price-Volume Relationship: Theory and Evidence
by Hsinan Hsu & Tsung-Che Wu & Grace Shu-hsing Wu & Ya-Hui Chang - 247-247 U.S. Macroeconomic News and International Stock Prices: Evidence from Newspaper Coverage
by Gene Birz & Sandip Dutta
November 2015, Volume 4, Issue 4
- 1-1 The Long-run Performance of Chinese Private Firm IPOs
by Jing Chi & Jing Liao & Lin Qian - 1-13 The Effects of CEO Power on Firm Value: Evidence from the Financial Crisis of 2008
by Kwangjoo Koo - 1-26 Modern Tools to Evaluate the Performance of Business Organizations between Theory and Practice-The Case of Public Cement Companies in Algeria
by Murad Kouachi & Talal Al-Kassar - 1-39 Rating the State Government Public Pension Plans in the US
by Jiapeng Liu & Rui Lu & Zhengyang Zhang - 1-60 Determinants of Latin America’s Overreliance on International Trade Taxation
by Mark A. McCoon - 1-69 Information Transfers from Management Earnings Forecasts: Irrational Underreaction and Subsequent Correction
by Wu-Lung Li & Kenneth Zheng - 1-84 Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management: Evidence from Taiwan
by Jo-Lan Liu & Ching-Chieh Tsai - 1-97 The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment
by Julia Baldauf & Marcel Steller & Rudolf Steckel - 115-115 Firms’ Environmental Uncertainty and Excessive CEO Pay
by Grace J. Y. Johnson & Li Sun & Joseph H. Zhang - 127-127 The Pricing of Liquidity Risk and Accounting Quality in Canada
by Carl Brousseau - 140-140 Leverage and Stock Returns: Evidence from Istanbul Stock Exchange
by Hakkı Ozturk & Ayse Altiok Yilmaz - 147-147 Searching in the Pre-IPO Market-Interaction between Private Firms and Investment Banks
by Chung Chen & Milena Petrova & Garrison Hongyu Song - 165-165 The Effect of Earnings Quality on the Returns-Earnings Relationship: Evidence from Jordan
by Alaa' A Abdelkarim & Mamoun M Al-Debi'e - 176-176 Incremental Value Relevance of Disaggregated Book Values and Disaggregated Earnings: Evidence from Nigeria
by Okun Omokhoje Omokhudu & Peter Okoeguale Ibadin - 187-187 Auditor Industry Specialization and Market Valuation of Earnings and Earnings Components: Empirical Evidence from Firms Listed in Tehran Stock Exchange
by Esmail Tavakolnia & Seyed Vali Mostafavi Makrani
August 2015, Volume 4, Issue 3
- 1-1 The June Phenomenon and the Changing Month of the Year Effect
by Anthony Yanxiang Gu - 1-9 Effect of Earnings Management on Economic Value Added: A China Study
by Yishu Wang & Xue Jiang & ZhenJia Liu & Weixing Wang - 1-20 The Value Relevance of Accounting Information: Evidence from Nigeria
by Okuns Omokhoje Omokhudu & Peter Okoeguale Ibadin - 1-31 Director Optimal Pay against Fat Cats in Taiwan
by Feng-Li Lin & Shiow-Jen Wang & Guan-Hao Peng - 1-40 Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana
by Joseph Akadeagre Agana & Kwame Mireku & Kingsley Opoku Appiah - 1-46 Is Pharmaceuticals Industry Efficient? Evidence from Dhaka Stock Exchange
by Mohammad Noman Siddikee & Noor Nahar Begum - 1-55 Book-Tax Income Differences and Major Determining Factors
by B. Brian Lee & William Vetter & Michael Williams - 1-66 Corporate Governance and Dividend Policy : An Empirical Analysis From Borsa Istanbul Corporate Governance Index (XKURY)
by Alev Dilek Aydin & Seyma Caliskan Cavdar - 1-77 Dependence Structure and Hedging of U.S. Spot and Futures Markets in Financial Crisis
by Shanglei Chai - 1-88 The Value Relevance of Revenue Recognition under International Financial Reporting Standards
by Karina Kasztelnik - 1-99 The Dividend Effect on Stock Price- An Empirical Analysis of Malawi Listed Companies
by Byson Beracah Majanga - 106-106 The Impairment of Long-Lived Assets and Reversing Revaluation Review under US GAAP VS. IFRS Models in the United States
by Karina Kasztelnik - 114-114 How does CEO Compensation in U.S Corporations Compare with European and British Firms? A Review of the Literature
by Brian Maruffi & Augustine C. Arize & Manar Awad & John Malindretos & Alfred Verrrios
May 2015, Volume 4, Issue 2
- 1-1 Sustainability Considerations in Capital Budgeting Decisions: A Survey of Financial Executives
by Kyle S Meyer & Halil Kiymaz - 1-14 Financial Stability an Imperative Condition to Develop the Enterprise Phenomenon
by Isac Bors - 1-24 An Analysis on the Performance of the Participation Banks in Turkey
by Aydin Karapinar & Ismail Cagri Dogan - 1-34 Studying the Accounting Information Role for the Industrial Companies' Attitudes towards the Implementation of Total Quality Management System (Syrian Case)
by Mohyedin Hamza & Talal A Al-Kassar - 1-50 A Simultaneous Equations Model of Returns, Volatility, And Volume With Intraday Trading Dynamics
by Megan Y. Sun & June F. Li - 1-60 An Empirical Analysis of Lead-Lag Relationship among Various Financial Markets
by Xiaoli Wang - 1-78 Has Business Segment Disclosures under SFAS No. 131 Improved in the Last Ten Years? (2013-2004)
by Robert D Bell - 1-90 The Relationship between Governance and Earnings Management: An Advanced Empirical Study of Non-profit Hospitals in Taiwan
by Zhen-Jia Liu & Yi-Shu Wang - 1-99 A Probabilistic Capital Budgeting Model for New Product Development under Stage-Gate Process
by Mohammad Sharifzadeh & Azi Sharif - 110-110 Estimating the Cost of Equity Capital: An Empirical Analysis in the Tunisian Context
by Mejda Dakhlaoui & Marjène Rabah Gana - 123-123 Can Anyone Read Accounting Footnotes Well Enough to Understand Them?
by Kelly Wilkinson & Alan B. Czyzewski - 134-134 An Analysis on Trading Behaviors of Currency Futures: Evidence from BRICS Countries
by Chiu-Lan Chang & Ming Fang
February 2015, Volume 4, Issue 1
- 1-1 The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context
by Olfa Ben Jemaa & Mohamed Toukabri & Faouzi Jilani - 1-17 Determinants of Dividend Policy: Evidence from GCC Market
by B Rajesh Kumar & K Abdul Waheed - 1-30 Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations
by Karen Green & Benson Wier - 1-42 Determinants of Audit Fees: Evidence from Jordan
by Hassan Yahia Kikhia - 1-54 International Regulatory Revelations of the Shadow Banking
by Ping Han - 1-59 Do Corporate Governance Disclosures Matter for Bank Cost of Capital? Empirical Evidence from Accounting Statements of Egyptian Banks
by Mona A. Elbannan & Mohamed A. Elbannan - 1-78 Getting Loan Clients to Recommend Financial Service Providers: The Role of Satisfaction, Trust and Information Quality
by Joseph Mbawuni & Simon Gyasi Nimako - 1-92 Industry Structure of Debt and Market Share Leadership Persistence
by Donna L. Paul & Gulnara Zaynutdinova - 103-103 Banking Risk and Operating Efficiency Measures in the Era of IT
by Farkhanda Shamim & Shahid W. Anjum & Amal Abdel Wakil - 112-112 The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism
by Mai Dao & Hassan R. HassabElnaby & Amal Said - 129-129 Rating the Stock Market Performance through Zero-Investment Strategies
by Maria-Teresa Bosch-Badia & Joan Montllor-Serrats & Maria-Antonia Tarrazon-Rodon - 143-143 The Precision of Unconditional Estimators of the Equity Premium
by Samih Antoine Azar - 151-151 Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals
by John G. Irwin & Carmen C. Lewis & Cherie Fretwel & Randi E. Myers - 164-164 Assessment of Efficiency and Profitability of Listed Banks in Ghana
by John Kwaku mensah Mawutor & Awah Fred - 172-172 Are There any Regular Variations in the Taiwan Stock Market: A Case Study of Taiwan Stock Exchange Capitalization Weighted Stock Index (TAIEX)
by Tzu-Yi Yang & Yu-Tai Yang - 180-180 The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance
by Theresia Woro Damayanti & Sutrisno T & Imam Subekti & Zaki Baridwan
August 2014, Volume 3, Issue 4
- 1-1 Business Policies and New Firm Birth Rates Internationally
by John R. Nofsinger & Blerina Reca - 1-15 Analysis of Small Credit Union Trends and Opportunities for Accountants
by Megan M. Burke - 1-24 Comparisons of Asset Pricing Models in the Egyptian Stock Market
by Mohamed Ahmed Shaker & Khairy Elgiziry - 1-31 Influence of Auditor Office Size on Earnings Prediction
by Daniel T. Lawson & Robert J. Boldin - 1-45 Investment Opportunities and Audit Report Lags: Initial Evidence
by Trung Pham & Mai Dao & Veena L. Brown - 1-58 The Joint Effects of Monitoring and Incentive Alignment on Accounting Conservatism
by Kiran Parthasarathy - 1-71 Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana
by Joseph Mbawuni & Anderson Ronald Anertey - 1-86 Analysis on How to Deal with Grain Futures Options within China
by Wenyou Gao - 1-91 Comparison of Bankruptcy Prediction Models: Evidence from India
by Varadraj Bapat & Abhay Nagale - 1-99 Retail Investors and Gold Buying Behaviour – A Perpetual Study of Indian Retail Investors
by Swati S Godbole & Kirti A Arekar - 105-105 Cosmetic Earnings Management before and after Corporate Governance Legislation in Canada
by Charles E. Jordan & Stanley J. Clark & Marilyn A. Waldron - 115-115 Conditional Conservatism of Aggregate Accounting Earnings
by Dongkuk Lim & Kenneth Zheng - 132-132 Transfer Pricing in a Multi-Product Environment
by Savita A. Sahay - 151-151 The Study on Decision Mechanism of Information Systems Outsourcing in Taiwan Financial Services Industry
by Tzu-Chun Sheng & Meng-Yin Shi & Jun-Hao Li - 166-166 Test of Proportions Screening for the Newcomb-Benford Screen in the Audit Context: A Likelihood Triaging Protocol
by Edward J. Lusk & Michael Halperin - 181-181 The Role of Project Finance in Contemporary Financing: “Theoretical Perspectiveâ€
by John K.M. Mawutor & Obeng Kwadwo
August 2014, Volume 3, Issue 3
- 1-1 Overnight Policy Rate Changes and Stock Market Reactions –The Experience in Malaysia
by Noor Azuddin Yakob & Yap Yih Tzeng & Carl B. McGowan, Jr - 1-12 The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information
by Mohamed Rachid Ouezzani & Youssef Alami - 1-27 The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses
by Guannan Wang - 1-43 Institutional Investors, Payout Policy, and Agency Costs
by Ricky William Scott - 1-58 ICTs and the Accounting Profession in a SIDS
by Terry Harris - 1-71 Financial Restatements, Information Asymmetry, and Market Liquidity
by KwangJoo Koo & Daewon Kim - 1-84 Mutual Funds’ Holdings and Listed Firms’ Dividend Payouts: Evidence from China
by Jing Chi & Jingjing Yang & Martin Young - 107-107 The Effect of Different Corporate Market Capitalizations in International Portfolio Strategy in Eleven Asian Countries
by Kuo-Hao Lee - 117-117 Board Subcommittees: If Not, Why Not?
by Tek Lama - 127-127 Work Experience and Gender Effects on the Work Schedule Preferences of Undergraduate Accounting Students
by Sayeedul Islam & Diane Keyser Wentworth - 143-143 Cash Holdings of S & P Firms Over the Past Decade
by Mary L. Fischer & Treba Marsh & Todd A Brown - 151-151 A Strategic Approach to Performance Management in Banks: The Balanced Scorecard
by Elif Ozturk & Ali Coskun - 159-159 Are Canadian Banks Ready for Basel III?
by Imad Kutum & Khaled Hussainey - 170-170 Narcissism in Public Accounting Firms
by Michael D. Akers & Don E. Giacomino & Jill Weber
May 2014, Volume 3, Issue 2
- 1-1 Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity
by Gary M. Fleischman & Zafar Dad Khan & Paul D. Hutchison - 1-14 The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application
by Mohamed A. K. Basuony - 1-23 Bank Credits to the Private Sector: Potency and Relevance in Nigeria’s Economic Growth Process
by Prince C. Nwakanma & Ikechukwu S. Nnamdi & Godfrey O. Omojefe - 1-36 Bank Restructuring–International Perspectives and Vietnam Practices
by Nguyen Hong Son & Tran Thi Thanh Tu & Tran Thi Hoang Yen - 1-51 R&D and Insider Shareholding
by Feng-Li Lin - 1-60 Corporate Governance and Accounting Performance: A Balanced Scorecard Approach
by Mona A. ElBannan & Mohamed A. ElBannan - 1-77 Whether Sensible Business Tool or Deceptive Scheme to Conceal, the Special Purpose Entities Are here to Stay
by Sunita Ahlawat & Danielle Bellomo & Kyle Ropp - 1-87 The Preponderance of Stock Picking Techniques: The Practice of Applied Money Managers
by Augustine C. Arize & Ioannis N. Kallianotis & Scott Liu & John Malindretos & Brian L. Maruffi - 1-92 The Persistence of Accruals and Investment in Operating and Investment Cycle
by S.Golana Hosseinimehr & Yadollah Nourifard - 112-112 An Empirical Description of Billionaires
by Andrew A. Anabila & Eunyoung Whang - 124-124 Bankruptcy Prediction Model Using Neural Networks
by Xavier Bredart - 129-129 The Challenges of Accounting Education: The Nigerian Experience
by Okolie Onyeisi Romanus & Amos Arowoshegbe - 138-138 Finance Constraint and Firm Investment: A Survey of Econometric Methodology
by Pranab Kumar Das - 145-145 Talmud and Markowitz Diversification Strategies: Evidence from the Nigerian Stock Market
by Prince C Nwakanma & Monday Aberiate Gbanador - 153-153 An Empirical Study of the Method Effect in Analysing the Adoption of IFRS
by Christopher von Koch & Ola Nilsson & Micael Jonsson & Andreas Jansson - 170-170 M&A Announcements and Their Effect on Return to Shareholders: An Event Study
by Priyanka Shah & Parvinder Arora - 191-191 Detecting Newcomb-Benford Digital Frequency Anomalies in the Audit Context: Suggested Chi2 Test Possibilities
by Edward J. Lusk & Michael Halperin
February 2014, Volume 3, Issue 1
- 1-1 Do Analysts Understand Conservatism?
by Bo Ouyang & Huishan Wan - 1-9 An Investigation of the Relationship between Risk and Return: The Case of the Latin American Stock Markets
by Chikashi Tsuji - 1-18 Theories and Determinants of Voluntary Disclosure
by Nermeen Fathy Shehata - 1-27 Does Organizational-level Affiliation of Internal Audit Influence Corporate Risk-Taking? -Evidences from Chinese Listed Companies
by Jinyu Yang & Woody Liao & Bin Liu & Henggui Shi - 1-46 An Examination of Mortgage Loan Servicing Rights in the Aftermath of the Subprime Mortgage Crisis of 2006
by Robert J. Cochran & Hunter T. Shelnutt - 1-55 Fundamental Requirements for Building an Islamic Venture Capital Model
by Elsayed Elsiefy - 1-67 Stakeholders’ Perception of the Implementation of International Financial Reporting Standards (IFRS) in Nigeria
by Jonathan A. Okunbor & Amos O. Arowoshegbe - 1-73 Analysis on Enterprises’ Credit Behavior Choices in Different Credit Culture Environments
by Yuanyuan Ma - 1-79 A Study on Accounting of Transfer Pricing and Its Effect on Taxation
by Dr. Metin Uyar - 1-85 Capital Levels and Risk-Taking Propensity in Financial Institutions
by Giovanni Barone-Adesi & Walter Farkas & Pablo Koch-Medina - 1-90 Income Tax Return Scams and Identity Theft
by Richard G. Brody & Christine M. Haynes & Hector Mejia - 1-96 Political Willingness to Implement Public Sector Financial Management Reforms in Ghana - Accrual Basis of Accounting
by Julius Aidoo-Buameh - 106-106 Market Timing Techniques: Its Use by Practitioners of Money Management
by Augustine C. Arize & Ioannis N. Kallianotis & John Malindretos & Brian L. Maruffi & Moschos Scoullis - 111-111 Effects of Fiscal Policy under Different Capital Mobility
by Ping Han - 116-116 A Study of the Deficit of the Third Party Liability Compulsory Insurance of Motor Vehicle
by Lili Bao & Zhengyu Gu
November 2013, Volume 2, Issue 4
- 1-1 Charitable Donations: Feeling Good but Hardly Worth It
by Alka Bramhandkar & Matthew Kimmey - 1-11 Survival Analysis on the Timing of Foreign Banks into China from the Aspect of Traditional Real Option
by Shujuan Ding & Dafei Chen - 1-17 Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence
by Humeyra Adiguzel - 1-34 The Behavior of Beta in the 19th Century
by Lord Mensah - 1-47 Isolating the ‘Pure’ Effect of the 2004/2005 Bank Consolidation Policy on Performance of Banks in Nigeria, Using the Chow Test (2000-2010)
by Ibrahim Gerarh Umaru - 1-60 Cronyism and Delaware Incorporation: An Examination on Excess Compensation
by Qian Xie - 1-69 The Influence of Financial Industry Cluster on Economic Growth: Three Economic Zones in China
by Xiaoyan Zhang & Dafei Chen - 1-81 Do IPO Firms Manage Earnings?
by Moustafa Fadl - 104-104 Evaluation of the European Central Bank’s Monetary Policy in Terms of Taylor Rule
by Roxana Scantee & Ovidiu Stoica - 110-110 Analysts or Vultures: Do Transient Investors Target Firms with Lower Financial Reporting Quality?
by Todd Palmer White - 120-120 Intellectual Capital and Bank Performance in Europe
by Gimede Gigante - 130-130 IFRS Adoption in Italy: Which Effects on Accounting Figures and Subjectivity?
by Silvano Corbella & Cristina Florio & Francesca Rossignoli - 149-149 Cross-Sectional Returns and Fama-MacBeth Betas for S&P Indices
by V. Reddy Dondeti & Jr. Carl B. McGowan - 166-166 The Countermeasures Research on the Issues of Enterprise Financial Early Warning System
by Qian Luo & Xilin Liu
August 2013, Volume 2, Issue 3
- 1-1 Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal
by Narendra Sharma - 1-14 Modeling Private Investment Behavior in Nigeria: A Cointegration Approach
by Victor E. Oriavwote & Dickson O. Oyovwi - 1-24 Bank Risk Measurement: A Critical Evaluation at a European Bank
by Gunnar Wahlström - 1-37 Qualitative Analysis of Effects Managerial Ability and Environmental Industry to Performance of the Firm
by Ibnu Hajar & Nitri Mirosea & Ambo Wonua Nusantara & Buyung Sarita - 1-45 A Longitudinal and Cross-Industry Study on the Stability of Financial Ratios of Malaysian Companies
by Ben Chin-Fook Yap & Zulkifflee Mohamad & K-Rine Chong - 1-53 VIX Futures ETNs: Three Dimensional Losers
by G.D. Hancock - 1-65 A Conceptual Framework of Potential Conflicts with the Role of the Internal Auditor in Enterprise Risk Management
by Rose M. Thompson - 1-78 Does the SEC's Waiver of IFRS to U.S. GAAP Reconciliation Improve the Quality of Financial Reporting?
by Chia-Ling Chao & Shwu-Min Horng - 1-98 Measuring Nonvalue-Added Cost and the Cost of Excess Capacity in a Traditional Standard Cost System
by Leslie Kren & Barbara Louise Fetzer - 103-103 Maximising the Worth of the Young Accountant in Ghana, Treasury Bills or Shares?
by Ernest Bruce-Twum - 111-111 Performance Evaluation and Fund Selection Criteria for Mutual Funds over the Period 2000-2011
by Abhay Kaushik & Douglas E. Brinckman & Clarence C. Rose - 119-119 The Development Way of Forensic Accounting in China
by Haiyan Sui - 123-123 Information Security Risks and Countermeasures in CPA Practices
by Ludwig Slusky & Rick Stephan Hayes & Richard Lau - 142-142 The Composition and Compensation of the Board of Directors as Predictors of Corporate Fraud
by Joung Yeon Kim & Dianne M. Roden & Steven R. Cox
May 2013, Volume 2, Issue 2
- 1-1 How Consumers Pay: Adoption and Use of Payments
by Scott Schuh & Joanna Stavins - 1-22 A Case Study of the Local Bank Merger: Is the Acquiring Entity Better Off?
by Maran Marimuthu & Haslindar Ibrahim - 1-29 An Investigation of Comprehensive Income and Firm Performance: The Case of the Electric Appliances Industry of the Tokyo Stock Exchange
by Chikashi Tsuji - 1-36 WACC Calculations in Practice: Incorrect Results due to Inconsistent Assumptions - Status Quo and Improvements
by Matthias C. Grüninger & Axel H. Kind - 1-45 An Event Study Analysis of Statement of Financial Accounting Standards No. 158
by Abraham N. Fried - 1-59 A Vector Error Correction Modeling of Security Spending and Economic Growth in Nigeria
by Victor E. Oriavwote & Samuel J. Eshenake - 1-69 The Propensity to Trust Others: Gender and Country Differences
by Ayush B. Shrestha & Richard A. Bernardi & Susan M. Bosco - 1-79 A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services
by Jeffrey R. Casterella & Rosemond Desir & Gretchen Irwin - 1-89 Time-consistent Optimal Portfolio Strategy for Asset-liability Management under Mean-variance Criterion
by Chanjuan Li & Zhongfei Li & Ke Fu & Haiqing Song - 105-105 Earnings Management and the Financial Statement Analyst
by Steven C. Hall & Vipin Agrawal & Pushpa Agrawal
February 2013, Volume 2, Issue 1
- 1-1 Analysts’ Target Prices and Stock Recommendations
by Jie Zhou - 1-19 Volatility Transmission from Mature Global Stock Markets to Middle East and North African Stock Markets
by Akash Dania & John E. Spillan - 1-32 A Comparison of the Financial Characteristics of German and French Manufacturing Firms
by Ilhan Meric & Kathleen Dunne & Wayne Smeltz & Gulser Meric - 1-40 Tax-Loss Selling and the Year-End Behavior of Dow Jones Stocks
by Max Gold & Jeff Levere & Gary Smith - 1-47 The Orthogonal Response of Stock Returns to Dividend Yield and Price-to-Earning Innovations
by Vichet Sum - 1-54 The Accounting Profession and the Female Gender in Ghana
by Ernest Bruce-Twum - 1-61 Stock Price Behavior around Extreme Trading Volumes
by Megan Yuan Sun - 1-73 Presentation Modality and Source Monitoring During Management Inquiry: Effects on Auditors’ Reliability Judgments
by Kelly F Gamble - 1-90 Value Relevance of Accounting Information and IPO Performance in Indonesia
by Tanweer Hasan & Muliaman Hadad & Rifat Gorener - 1-97 The Relationship between Firms’ Characteristics in the Periods Prior to Bankruptcy Filing and Bankruptcy Outcome
by Ena Rose-Green & Linda Lovata - 110-110 An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia
by Zahra Borghei-Ghomi & Philomena Leung
November 2012, Volume 1, Issue 2
- 1-1 Dynamics of Network of Global Stock Markets
by Xiao Fan Liu & Chi K. Tse