Vol 2, No 2 (2012)

DOI: https://doi.org/10.5296/ijafr.v2i2

Table of Contents

Articles

The Effect of Debt, Firm Size and Liquidity on Investment -Cash Flow Sensitivity
Hechmi Soumaya
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Pages 1-16
Audit Quality and Earnings Management in the Tunisian Context
Zgarni Inaam, Hlioui Khmoussi, Zehri Fatma
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Pages 17-33
Price Discovery in Indian Agricultural Commodity Markets
Sanjay Sehgal, Namita Rajput, Rajeev Kumar Dua
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Pages 34-54
International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management
Xinhua Wang, Bibo Yang
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Pages 55-75
Auditing Issues with Chinese Reverse Merger Companies Traded in the United States
Frederic M. Stiner, Susan A. Lynn
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Pages 76-88
The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)
Hamid Soleimani, Hojjat Soleimani, Seyed Hesam Vaghfi, Davood Salehfar
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Pages 89-95
The Accuracy of Altman’s Models in Predicting Hotel Bankruptcy
Mihail N. Diakomihalis
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Pages 96-113
Implementing IAS-IFRS in the Moroccan Context: An Explanatory Model
Khalifa Ahsina
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Pages 114-124
The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country
David Mathuva
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Pages 125-141
The board of directors and the corporate tax planning: Empirical Evidence from Tunisia
Aliani Khaoula, Zarai Mohamed Ali
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Pages 142-157
Crash occurrence probability and stock market efficiency the indie stock exchange case via Shannon entropy
Boubaker Adel, Sahli Lamia
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Pages 158-167
Board Characteristics and Firm Performance: Case of Saudi Arabia
Mohammad Ahid Ghabayen
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Pages 168-200
Value relevance of accounting data and financial crisis in Europe: an empirical analysis
Alain Devalle
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Pages 201-217
Auditing Government Institutions in Zimbabwe Frameworks, Processes and Practices
Zhou Gideon, Zinyama Tawanda
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Pages 218-237
Identification and Analysis of Nonfinancial Measures That Affect Investment Decisions Using the Delphi Method
Mohammad Reza Abbaszadeh, Tahereh Mehrabankhou
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Pages 238-256
“Intrinsic Value vs. Market Value: An Empirical Mean-Reversion-Based Study”
Hassan El Ibrami, Saidatou Dicko
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Pages 257-267
Corporate Social Responsibility Practices (CSR) and CSR Performance in Malaysian Automotive Industry
Nursyazwani Mohd Fuzi, Auni Fatin Nadia Chiek Desa, Siti Norhafizan Hibadullah, Farah Izzaida Mohd Zamri, Nurul Fadly Habidin
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Pages 268-277
Factors influencing intellectual capital disclosure by Portuguese companies
Ana Lúcia Ferreira, Manuel Castelo Branco, José António Moreira
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Pages 278-298
Equity Capital-Structure-Based Evaluation Method
Hassan El Ibrami, Ahmed Naciri
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Pages 299-309
The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange
Ebrahim Mohammed Al-Matari, Abdullah Kaid Al-Swidi, Faudziah Hanim Fadzil, Yahya Ali Al-Matari
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Pages 310-332
Confrontation between Supply and Demand for Voluntary Information in the Annual Reports in an Emerging Country: The Tunisian Case
Raida Chakroun
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Pages 333-366
Analysis of Tax Formation and Impact on Economic Growth in Nigeria
Ebiringa, O.T, Emeh Yadirichukwu
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Pages 367-385
The Comparability of Audit Reports Issued In the European Union: An Empirical Study Based On Separate and Consolidated Financial Data
Mondher Fakhfakh
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Pages 386-422