Vol 6, No 2 (2014)

DOI: https://doi.org/10.5296/ajfa.v6i2

Vol. 6, No. 2, December 2014

Table of Contents

Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies
Gaurav Kumar
PDF
1-18
The Impact of Credit Rating, Ownership and Relationships on Loan Spreads-Taiwan’s Evidence
Cheng-Li Huang, Bih-Yun Kuo
PDF
19-52
Relationship between Firm Age and Financial Leverage with Dividend Policy
Nasrollah Takhtaei
PDF
53-63
Is Temporary Trading Halt Mechanism for New Shares on The First Day of Trading Conducive to Curbing Speculations?
Kai Shi, Li Nie
PDF
64-74
Disclosure Quality and Corporate Governance: Evidence from Iran
Fatemeh Soheilyfar, Mohammad Tamimi, Mohammad Ramezan Ahmadi, Nasrollah Takhtaei
PDF
75-86
Is Stock Price Synchronicity a Measure of Noise or Stock Price Informativeness: Evidence from Audit Pricing Model
Jim Wang
PDF
87-102
Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective
Ihyaul Ulum, Imam Ghozali, Agus Purwanto
PDF
103-123
The Effective Factors in Abnormal Error of Earnings Forecast-In Case of Iran
Hamid Rasekhi, Alireza Azarberahman, Jalal Azarberahman
PDF
124-141
Accounting Disclosure, Governance Standards and Innovation Activities in Emerging Markets
Zhenxiang Chen, Ming Li, Liang Song, Yanan Xing, Zhaoguo Zhang
PDF
142-154
Does Shariah Compliant Stocks Perform Better than the Conventional Stocks? A Comparative Study Stocks Listed on the Australian Stock Exchange
Krishna Reddy KR, Mingli Fu
PDF
155-170
Changing Bank Income Structure: Evidence from Large UK Banks?
Kalsoom Jaffar, Kumbirai Mabwe, Robert Webb
PDF
195-215
The Compliance of Methods of Implementation of IFRS: Study of the Impact on the Relevance of Accounting Information
Mohamed Rachid Ouezzani, Youssef Alami
PDF
216-238
The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure
Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil, Wan Nordin Wan-Hussin
PDF
239-260
Tendency to Choose Big Audit Firms: Case of Indonesia
Putu Agus Ardiana
PDF
261-277
Project Financial Management and Modern Financial Slavery: The Case of a KSA Metro Project Start-up
Paul James
PDF
278-300
The Impact of Treasurer’s Experience And Knowledge on The Effectiveness of The Administration and Preparation of The Accountability Reporting System in North Sumatera
Azhar Maksum, Rustam Hamid, Iskandar Muda
PDF
301-318
Real Estate Investment in Bangladesh: A Pre Liminary Study
Naheem Mahtab, Maqbool Kader Quraishi
PDF
319-342
Valuing the First Negotiated Repurchase of the TARP Warrants
Linus Theodore Wilson
PDF
343-350
Corporate Social Responsibility and Financial Performance: A Case Study of Jamuna Bank Limited, Bangladesh
Mohammad Mazibar Rahman, Md Mamunar Rashid, Md Reiazul Haque
PDF
351-361
Corporate Governance and Financial Performance of Bank in Asian Regions and Recommendations
Ping-fu Lai, On-na CHOI
PDF
377-406
Evaluation of Return Mean and Stock Surplus Return Mean with Two Approaches of Traditional Risk and Downside Risk
Ebrahim Abbasi, Hanieh Sadat Hoseini, Amir Mohammadzadeh
PDF
407-421
Determinants of Disclosure Quality: Empirical Evidence from Iran
Nasrollah Takhtaei, Zahra Mousavi, Mohammad Tamimi, Iman Farahbakhsh
PDF
422-438
Efficiency of Foreign Banks Operating in India: DEA Analysis
Namita Rajput, Kamna Chopra, Shelly Oberoi
PDF
439-450
Evaluating Earnings Management in Taiwan’s Nonprofit Hospitals Using Cross-Sectional Abnormal Items Models
Zhenjia Liu
PDF
451-468
Determinants of Operational Efficiency in Asian Banking: A Two-stage Banking Model Analysis
Jonchi Shyu, Jia-Chi Lin, Chen-Kuang Wu
PDF
469-486
Stakeholders’ Perception of the Independence of Public Sector Auditors in Nigeria
Oyerogba Ezekiel Oluwagbemiga, Solomon Adeoluwa Zaccheaus, Olaleye Michael Olugbenga, Adesina Temitope Oluwaseyi
PDF
487-502

Book Reviews

Impact of Cashless Banking on Banks’ Profitability (Evidence from Nigeria)
Alagh Jacinta Itah, Ene Emeka Emmanuel
PDF
362-376