Vol 11, No 3 (2021)

DOI: https://doi.org/10.5296/ijafr.v11i3

Vol. 11, No. 3, September, 2021

Table of Contents

Articles

Credit Risk and Disclosure Behavior in the Bank Industry: Evidence From Saudi Arabia
Hind Qadiri, Sulaiman Alsughayer
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Pages 1-24
Finding an Easier Way to Explain the Statement of Cash Flows
Seung Hwan Kim
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Pages 25-37
The Moderating Effect of the Presence of Female Executives on the Relationship Between Accounting Conservatism and Cash Holdings
Souad Chaieb
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Pages 38-64
Asymmetric Cost Behavior Across Life Cycle Stages
Mohamed Abdelghany Abdelhay, Ahmed Mahmoud Youssef, Mohamed Hamdy Awad
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Pages 65-86
Stock Market Volatility and Recent Crises
Xin Tan, Sorin A. Tuluca
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Pages 87-96
Before the Ink Is Dry: Does Sustainability Reduce Earnings Management? Theoretical Perspective
Ahmad Alwadhan, Suzan Abed
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Pages 97-108