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Content
December 2023, Volume 9, Issue 1
- 1-1 Valuate Stock Based on Accounting Approach Using Feltham and Ohlson Model
by Hendryan Marudut Tua Purba & Adler Haymans Manurung & Jhonni Sinaga
December 2022, Volume 8, Issue 1
- 1-1 Applicability of Blockchain Technology to The Normal Accounting Cycle
by Williams Kwasi Peprah & Reynaldo P. Abas & Akwasi Ampofo - 1-6 COVID-19 Impact on Church Cash Inflows in Ghana as Moderated by Location Profile
by Francis Osei-Kuffour & Williams Kwasi Peprah & Dickson Marfo Sarfo & Bright Osei Yeboah
December 2021, Volume 7, Issue 2
- 1-8 The Impact of Oil Shocks on Exchange Rates: The Case of Selected OPEC Countries
by Shahram Fattahi & Zainab Moridi & Rasoul Moridi - 9-13 Broadening Nigeria’s Revenue Base: Exploring Blue Economy Activities
by Abubakar Umar Farouk & Rabiu Saminu Jibril & Zaharaddeen Salisu Maigoshi & Tijjani Habibu Ahamad & Muktar Musa Bako - 14-30 The Underappreciated Effects of Unreliability on Multiple Regression and Mediation
by David Trafimow - 31-40 Determinants and Sustainability of Manufacturing Sector Performance in Nigeria: The Roles of Selected Macroeconomic Variables
by Falade Abidemi Olufemi Olusegun - 41-59 Share Pledging and Firm Cash Holdings: Evidence from Chinese A-share Listed Firms
by Hongmei Xu
February 2021, Volume 7, Issue 1
- 1-9 The Effect of Systematic Risk and Previous Period Returns on Portfolio Selection
by Cem Berk & Bekir Tutarli - 10-21 A Comparative Analysis of Macroprudential Policy across Euro Area Candidate Countries
by Adina CRISTE & Iulia LUPU - 22-31 Board Diversity or Tokenism: A Case for Social Inclusion and an Efficiency Model
by Bello Lawal & Mohammed Nuhu - 32-43 Industrial Output and Economic Growth in Emerging Economies: Evidence from Nigeria
by Stephen Ebhodaghe Ughulu - 44-57 The Use of Pricing Tools to Leverage the Business Partners’ Profitability
by Diogo Machado & Rui Fernandes
August 2020, Volume 6, Issue 2
- 1-10 The International Financial Reporting Standards and Firm Performance: A Systematic Review
by Wafaa Salah - 1-53 Reviewer Acknowledgements
by Angelia Evelyn - 11-15 The Judas Iscariot Syndrome and Its Implication for Accounting Educators
by Williams Kwasi Peprah & Josephine Ganu & Daniel Dei & Edwin A. Balila & Jolly S. Balila & Glenda Joy B. Lopez - 16-27 The Determinants of Global Competitiveness of Economy: A Dynamic Panel Approach Applied to the WAEMU Countries
by Moussa Sigue - 28-34 Legal Obstacles for Chinese Companies Investing in the Infrastructure Construction in the Europea Union: From a Labour Law Perspective
by Kai Liu - 35-52 Has the Construction of the Free Trade Zone Increased the Enterprise's Total Factor Productivity—Evidence from Generalized Synthetic Control
by Chao Zhou
February 2020, Volume 6, Issue 1
- 1-8 DCF Valuation of Nonprofit Universities
by Yan He & Frank Long - 1-79 Reviewer Acknowledgements
by Angelia Evelyn - 9-14 A Literature Review of Empirical Research on Trade of Cultural Goods
by Yanfen Wang - 15-24 Compliance with Statement of Accounting Standard 14 by Listed Oil and Gas Firms in Nigeria
by Latifat Muhibudeen & Sadiya Abdulrahman - 25-39 Impact of Financial Risk Management Practices on Financial Performance: Evidence from Commercial Banks in Botswana
by Sathyamoorthi C. R. & Mogotsinyana Mapharing & Mphoeng Mphoeng & Mashoko Dzimiri - 40-53 Performance Audit: Applying the Principle of Effectiveness in a Case Study
by Luiz Gilberto Monclaro Mury - 54-65 The Priority of Exploiting Fiscal Revenue or Lessening Public Expenditure: Evidence from China
by Yu kun Wang & Li Zhang & We-me Ho - 66-78 Firm Performance, Corporate Governance Mechanisms and CEO Turnover: Evidence from Nigeria
by Yahya Uthman Abdullahi & Magajiya Tanko
August 2019, Volume 5, Issue 2
- 1-9 Analysis of Accounting Information System Using Hot Fit Model Method in Indonesia Islamic Micro Financial Institutions
by Chaidir Iswanaji - 10-19 Effect of Internally Generated Revenue on Budget Implementation in Ekiti State
by Olaoye Clement Olatunji & Olugbamiye Olorunleke Dominic - 20-25 The Relationship between Working Capital Management and Financial Sustainability of Selected Christian Denominations in Ghana
by Williams Kwasi Peprah & Isaac Anowuo & Daniel Adofo Kwakye Ameyaw - 26-34 Revisions about Government Subsidy Disclosures and Investors¡¯ Response to Earnings Reports: Evidence from the 2017 Government Subsidy Disclosures
by Xiaoyu Hu & Jinying Tang & Qun Wang - 35-41 An Analysis on the Influencing Factors of the World Food Price
by Fang Min - 42-52 The Economic Analysis of Carbon Emissions: Evidence from China
by Yu Kun Wang & Li Zhang & We-me Ho - 53-67 Multi-period Investment Strategies with Transaction Costs Under Cumulative Prospect Theory
by Liurui Deng & Lan Yang & Bolin Ma - 68-73 Liquidity and The Profitability of Manufacturing Firms in Nigeria
by Gideon Tayo AKINLEYE & Joseph Segun OGUNLEYE
February 2019, Volume 5, Issue 1
- 1-11 The Impact of Aligning the Strategies of CREM with Those of a Corporate Business Using Real Options
by Singita Makaringi & Khabane Mokoka & Jake Schmidt - 12-41 Rating Migration and Bond Valuation: Towards Ahistorical Rating Migration Matrices and Default Probability Term Structures
by Brian Barnard - 42-48 Factoral Analysis of the Financial Leverage of the Enterprise
by Izolda Chiladze - 49-57 The Impact of International Financial Reporting Stanadard (IFRS) Adoption on Accounting Quality in Nigerian Listed Money Deposit Banks
by Rabiu Saminu Jibril - 58-67 Water Resources Accounting and Nigeria's Economic Advancement
by Cordelia Onyinyechi Omodero & Amah Kalu Ogbonnaya & Azubike-Joseph Uche Belonwu
August 2018, Volume 4, Issue 2
- 1-1 The Distribution of Wealth ¨C Growing Inequality? ¨C A Book Review
by Dunya Ahmed & Mohamed Buheji - 2-14 Slow Growth and Sluggish Manufacturing in Indonesia¡¯s Less Competitive Provinces: A Geweke Causality Analysis
by Tan Khee Giap & Mulya Amri - 15-28 Does Foreign Exchange Volume Activity Predict Foreign Exchange Returns? Evidence from Buy-Sell Volume in the Euro-Dollar Market
by David Spohn - 29-30 The Economics of Climate ¨C Resilient Development ¨C A Book Review
by Mohamad Buheji - 31-44 Using Risk Characteristics to Classify Funds
by Joe Kainja - 45-54 Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies
by Luiz G M Mury - 55-66 Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System ¨C A Managerial Accounting Case Study
by Qianyun (Ivy) Huang - 67-78 An Examination of Issues Surrounding Nonprofit Executive Salaries: 2010-2017
by Achraf Seyam & Suvro K. Banerjee
February 2018, Volume 4, Issue 1
- 1-10 International Accounting Standard 12 ¨C¡°Income Tax¡± and Aspects for Discussion
by Izolda Chiladze - 11-30 Relationship between Organizational Climate, Employee Psychological Empowerment, and Innovation in Market Research Firms in Kenya
by James Wangombe & Tecle H. Yohannes - 31-40 Characterisation of Young People According to Their Financial Attitudes and Behaviours - A Survey on the Financial Behaviour and Attitudes of Students in Higher Education
by Boglarka Zsoter & Erzsebet Nemeth - 41-53 Effects of the Global Financial Crisis on the Agency Cost of Islamic Banks and Conventional Banks
by Talla M Aldeehani - 54-72 Investor Sentiment: Too Contagious to Ignore?
by Amar Soebhag - 73-81 Analytical Procedures Phase of PCAOB Audits: A Note of Caution in Selecting the Forecasting Model
by Mohamed Gaber & Edward J. Lusk - 82-94 Analytical Procedures Phase of PCAOB Audits: A Note of Caution in Selecting the Forecasting Model
by Sathyamoorthi C.R. & Mogotsinyana Mapharing & Popo Selinkie - 95-111 A New Way Forward: Rebalancing the U.S. Security Cooperation with Greece in a Fast Changing Geostrategic Environment
by Michail Ploumis - 112-121 Enterprise Risk Management and Performance of Selected Listed Consumer Goods Companies in Nigeria
by Yinka M. Salaudeen & Taibat A. Atoyebi & Bamidele A. Oyegbile - 122-145 Cointegration Analysis among the Variables of the Ohlson Model for Brazilian Companies
by Julio Pereira de Araujo & Marcos Roberto Gois de Oliveira Macedo
August 2017, Volume 3, Issue 2
- 1-13 Does Market Welcome the International Convergence of Fair Value Standard in China?
by Dehong Wang & Jianbo Song & Yue Zhang - 14-19 The Relationship between Cash Flows and Stock Returns: An Empirical Study of Financial Investment Banks on the Khartoum Stock of Exchange
by Sayed Abbas Bala - 20-26 A Non-linear Estimation of the Capital Asset Pricing Model: The Case of Japanese Automobile Industry Firms
by Chikashi Tsuji - 27-41 Commitment to Control Regulations in the Combat against Corruption in Public Budget: Sudan Case
by Mustafa Ngam Elbushari - 42-48 Are Unconventional Monetary Policy and Large Scale Fiscal Policy Effective?: The Case of Japan
by Yutaka Kurihara - 49-60 Competitive Balance and Consumer Demand in the English Football League
by Misael Martinez & Jonathan Willner - 61-69 Redefining Retail Store Formats - A South African Study
by Rajesh Sharma & Abhinanda Gautam - 70-75 Ownership Concentration, Financial Leverage and Inefficient Investment-evidence from Chinese A-share Market
by Zhang Xinyuan & Bao Nan & Zhao Yufei
February 2017, Volume 3, Issue 1
- 1-10 Integration of Financial Markets: A Study of Egypt and Palestine Stock Markets
by Abdul Razak Abdul Hadi & Shadi Hamad & Eddy Yap Tat Hiung - 11-23 Trade Agreements and Services Value Chain: The Case of India and Thailand
by Tanu M Goyal & Arpita Mukherjee - 24-35 Econometric Model to Estimate Defaults on Payment in the Spanish Financial Sector in Oliver Wyman¡¯s Stress Tests
by Salvador Climent-Serrano - 36-48 Impact of Foreign Direct Investment (Fdi) On the Stock Market Performances in Nigeria (1985-2014)
by Omodero, Cordelia Onyinyechi & M.C. Ekwe - 49-54 A Class Discussion Project for Investment Management and Business Strategy
by Patrick John Larkin & Baeyong Lee - 55-64 Investigating the Relationship between the Social and Economic-financial Performance
by Giovanni Vaia & Marco Bisogno & Aurelio Tommasetti - 65-74 Analytic Procedures: A Holdback-vetting Forecasting Model
by Edward J. Lusk - 75-82 Factor Analysis Aspects of the Enterprise¡¯s Operating Leverage
by Izolda Chiladze - 83-93 Firm Characteristics and Compliance with International Financial Reporting Standards (IFRS) by Listed Financial Services Companies in Nigeria
by Ioraver N. Tsegba & Joy Semberfan & Gabriel M. Tyokoso
August 2016, Volume 2, Issue 2
- 1-10 The Comparative Analysis of Accessibility Index Value of Government Internet Financial Reporting in Indonesia
by Verawaty - 11-17 The Quality of External Audit in OHADA Space: A Qualitative Study with Board of Director¡¯s Members¡¯ Perception as Understanding Variable
by Os¨¦e Hanko - 18-29 The Influence of Financial Performance, Capital Structure and Macroeconomic Factors on Firm¡¯s Value ¨C Evidence from Textile Companies at Indonesia Stock Exchange
by Jubaedah & Ivan Yulivan & Abdul Razak Abdul Hadi - 30-45 Top Management Team Demographic Diversities, Generic Strategy and Firm Performance in Marketing Social Research Association (MSRA) in Kenya
by Tecle, H. Yohannes & Aloys B. Ayako - 46-56 Determinants of Audit Committee Independence in the Financial Sector of Bangladesh
by Bishnu Kumar Adhikary & Ranjan Kumar Mitra - 57-64 Hedging Medical Spending Growth: An Adaptive Expectations Approach
by Robert D. Lieberthal - 65-70 On the Nonlinearity of the Financial Ratios-Credit Ratings Relationship
by Afef Feki Krichene & Walid Khoufi - 71-76 Pricing 50ETF in the Way of American Options Based on Least Squares Monte Carlo Simulation
by Shuai Gao & Jun Zhao - 77-85 Potential of Using Design-Build in Public Procurement
by Ing.Jakub Blatak - 86-99 Research on the Deposit Insurance Pricing Under the Marketing RMB Interest Rate
by Lingyan Sun & Tianning Shi & Panlu Shi - 100-112 Corporate Payouts, Macroeconomic Influences and Industry Effects
by Lauren LoRe & Mahfuz Raihan - 113-122 Employee Share Ownership as Productivity Factor in Companies in Cameroon
by Ousmanou Alim
February 2016, Volume 2, Issue 1
- 1-18 Effects of Strategic Issue Diagnosis Process (SIDP) on Profitability of Private Universities in Kenya:Case of the Catholic University of Eastern Africa (CUEA)
by Aloys Ayako & Annette Ayako - 19-29 Foreign Trade Policy in Realisation of Economic and Political Interests
by Zdzislaw W. Puslecki - 30-39 The Balance of Payment of the KSA and Its Main Determinants Financial Economic Time Series Analysis from 1981 to 2007
by Ghada Gomaa A. Mohamed & Nisreen Ismail M. Al-Banawi - 40-47 European Union Regulations of Corporate Reporting As a Response to the Evolution of Business Activity Conditions
by Ryszard Kami¨½ski - 48-56 The Research on Cultural and Creative industries Cluster Development Based on Nash Equilibrium
by Hua Niu & Xiaoyuan Chu & Cuiyou Yao - 57-68 Influence of Accounting Balance Indicators on Investment Evaluation
by Levan Sabauri - 69-88 Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects
by Gary C. Biddle & Mary L. Z. Ma & Feng Wu - 89-100 Empirical Analysis of Primary Mortgage Institutions Fundamentals and Gross Domestic Product Increase in Nigeria
by Andrew O Agbada & Ekakitie-Emonena Sunny - 101-118 Analyzing and Comparing Basel¡¯s III Sensitivity Based Approach for the Interest Rate Risk in the Trading Book
by Mabelle Sayah - 119-126 The Attributes of Japanese Corporate Governance Influencing the Quality of Internal Controls
by Hiroshi Uemura
August 2015, Volume 1, Issue 2
- 1-9 Impact of Basel Accord on Banking System(Evidence from Islamic Banks of Pakistan)
by Muhammad Mehtab Azeem & Akin Marsap & Cigdem Ozari - 10-37 Asset Allocation and Security Selection in Theory & in Practice: A Literature Survey from a Practitioner¡¯s Perspective
by Hany Fahmy - 38-46 Sealing Leakages of Public Funds Abuse: The Malawi ¡°Cashgate¡± Case
by Byson B. Majanga - 47-54 Corporate Shareholding Structure and Dividend Payout Ratio of Listed Chemical and Paints Companies in Nigeria
by Kabiru Isa Dandago & Musa Adeiza Farouk & Latifat Muhibudeen - 55-63 The Effect of Working Capital Management on Corporate Profitability: Evidence from Nigerian Food Product Firms
by Sabo Muhammad & Rabi¡¯U Saminu Jibril & Usman Sani K/Wambai & Fatima Bello Ibrahim & Tjjani Habibu Ahmad - 64-72 Computing Bond Values to Teach Time Value of Money Principles
by Carl B. McGowan & Donald T. Joyner - 73-80 How Bank Managers Anticipate Non-Performing Loans Evidence from Europe, US, Asia and Africa
by P. K. Ozili - 81-87 Outright Cash Purchase of Capital Assets and Enterprise Profitability in Nigeria: A Reflection on the Construction Industry
by Loveday A. Nwanyanwu - 88-95 A Perspective On Segment Reporting Choices And Segment Reconciliations
by Dana Hollie & Shaokun£¨Carol) Yu - 96-106 Factors Affecting the Risk-taking Behavior of Commercial Banks in Bangladesh
by Mohammad Morshedur Rahman & Kazi Mohammed Kamal Uddin & Syed Moudud-Ul-Huq - 107-128 The Impact of Organizational Structure and Business Strategy on Performance and Risk-Taking Behavior in Insurance Industry
by Gene C. Lai & Lin-Yhi Chou & Lih Ru Chen - 129-142 Determinants of Firm Value in Kenya: Case of Commercial Banks Listed at the Nairobi Securities Exchange
by Aloys Ayako & Fidelis Wamalwa - 143-149 Understanding Corporate Bonds, Interest Rates, and Issuance Prices
by Donald T. Joyner & Carl B. McGowan
February 2015, Volume 1, Issue 1
- 1-11 Airport Privatisation in Australia: A Tale of Three Cities
by Chris Aulich - 12-19 A Study on the Chronological Changes and Their Short-Lived Effects on the Market Index and the Stock Return of Tehran Stock Exchange Market
by Farhad Hanifi & Hamid Mahdavirad & Hamidreza Kordlouie - 20-29 An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange
by Megawati Oktorina & Linda Kusumaning Wedari - 30-36 The Equity Premium and Inflation: Evidence from the US
by Samih Antoine Azar - 37-46 Is Foreign Aid Working? The Impact of Foreign Aid on Savings, Investment, and Economic Growth in Haiti
by Arche Jean - 47-59 Firm Performance and Business Cycles:Implications for Managerial Accountability
by Fabio Yoshio Suguri Motoki & Carlos Enrique Carrasco Gutierrez