Vol 7, No 1 (2017)

DOI: https://doi.org/10.5296/ijafr.v7i1

Table of Contents

Articles

Impact of the Self-Attribution Bias on the Trading Activity: The Case of the Tunisian Stock Market
Ramzi Boussaidi
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Pages 1-10
Audit Committee Characteristics and Earnings Management: The Case of Bahrain
Omar Issa Juhmani
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Pages 11-31
Exploring Integrated Reporting Research: Results and Perspectives
Alberto Romolini, Silvia Fissi, Elena Gori
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Pages 32-59
The Level of Financial Literacy: A Lesson from the Village Community in Toba Lake, North Sumatera, Indonesia
Handriyani Dwilita, Pipit Buana Sari, Devita Elyana
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Pages 60-72
Tax Evasion in Brazil and the Institutions to Control
Felippe Clemente, Viviani Silva Lírio
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Pages 73-85
Capital Structure as Driving Force of Financial Performance: Case of Energy and Fuel Sector of Pakistan
Idrees Liaqat, Shamila Saddique, Tanveer Bagh, Muhammad Atif Khan, Mirza Muhammad Naseer, Muhammad Asif Khan
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Pages 86-101
Assessment of Effectiveness of Government Accounting and Budgeting System (GABS) in Botswana
N. Tonkope, Pritika Singh Baliyan, G. Tobedza
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Pages 102-132
Time-Driven Activities Based Cost: Evidence of Industrial Firms of Iraq
Khulood Assim Wanas
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Pages 133-152
“GDP-GNP Gap Trade-Off: Is it Significant for Economic Performance? Review of World Economies Having Both Gaps”
Jannatul Ferdous Bristy, Tarun Kanti Bose
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Pages 153-170
The Association between Accounting Earnings, Dividends, Stock Prices and Stock Returns: Value Relevance of Accounting Standards in the Tunisian Stock Market
Ahmed Bouteska, Boutheina Regaieg
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Pages 171-189
Did Codification Result in Improved Readability?
Doug Barney, Daniel Tschopp, Steve Wells
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Pages 190-198
Measurement of Regional Financial Performance and Economic Growth: A Lesson from North Sumatra Province, Indonesia
Oktarini Khamilah Siregar
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Pages 199-212
Providing a Model to Predict Future Cash Flow Using Neural Networks on the Pharmaceutical and Chemical Industries of Tehran Stock Market
Mohammad Khakrah Kahnamouei, Tandis Khakrah Kahnamouei
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Pages 213-226
The Impact of IFRS Adoption on Canadian Firms’ Disclosure Levels
Essafi El Mahjoub, Saidatou Dicko
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Pages 227-248
Financial Reporting Quality and Proprietary Cost: Empirical Study of Selected Indian Manufacturing Companies
Leela Joshi
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Pages 249-270
Influence of Demographic Factors on Investment Performance
Arumugam Subramaniam, Thirunavukkarasu Velnampy
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Pages 271-290
Earnings Management, Politically Connected CEOs, and Politically Connected Independent Board Members: Evidence from China
Hong Fan
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Pages 291-310
Corporate Governance, Socio-Economic Factors and Economic Growth: Theoretical Analysis
Muhammad Arslan, Jamal Roudaki
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Pages 311-332
Commercial Banks Performance in Ghana: Does Capital Structure Matter?
Ibrahim Nandom Yakubu, Mohammed Mubarik Alhassan, Abdul Azeez Mikhail, Abdul-Nasiru Iddrisu Alhassan
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Pages 333-342
Determinants of Goodwill Impairment Losses under IAS 36: The French Case
Nour Malijebtou Hassine, Faouzi Jilani
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Pages 343-371
Environment Operational Performance Effect on Costs of Capital Structure Financing of the Nigerian Listed Manufacturing Companies
Magaji Abba, Ridzwana Moh’d Said, Amalina Abdullahi, Fauziah Mahat
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Pages 372-391
The Role of Behavioural Factors in the Investment Decisions of Household Investors
Arumugam Subramaniam, Thirunavukkarasu Velnampy
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Pages 392-412