Vol 3, No 2 (2013)

DOI: https://doi.org/10.5296/ijafr.v3i2

Table of Contents

Articles

An Interview-Based Study of Individual and Institutional Preparedness for Teaching IFRS
Noema E. Santos, William Clayton Quilliam
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Pages 1-11
Phantasmagoric Accounting in Malaysia: A Case Study of ‘The Triumph of Hope over Experience’?
Azham Md. Ali
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Pages 12-69
A Study Relationship between Firm Performance and Dividend Policy by Fuzzy Regression: Iranian scenario
Seyed Hasan Salehnezhad
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Pages 70-75
Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards
James Penner, Jerry Kreuze, Sheldon Langsam
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Pages 76-92
Small-sized companies' earnings management: evidence from Italy
Simone Poli
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Pages 93-109
Critical reflection on XBRL: A “customisable standard” for financial reporting?
Diego Valentinetti, Michele Antonio Rea
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Pages 110-132
Ownership Structure and Corporate Voluntary Disclosure: Evidence from Bahrain
Omar Issa Juhmani
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Pages 133-148
The Relation Between Stock Repurchase And Ownership Structure In France
Rim El Houcine, adel Boubaker
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Pages 149-161
Research on the Effect of Financial Contagion in the Subprime Crisis
Aymen Jebri, Faouzi Jilani, Naoufel Liouane
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Pages 162-179
The Effect of Large Controlling Shareholder’s Presence and Board of Directors on Firm Value
Aymen Jebri
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Pages 180-201
A Comparative Study of the Propensity of Whistle-Blowing: Empirical Evidence from China, Taiwan, and the United States
Dennis B.K. Hwang, Yan Chen, Andrew Blair Staley, Yafang Tsai, Chin-Ling Chu
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Pages 202-224
A nonlinear simultaneous equation analysis of managerial ownership and debt policy : Evidence from Tunisian Stock Exchange
Fatma Ben Moussa, Jameleddine Chichti
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Pages 225-254
Factors Influencing Dividend Payout in Thailand: A Tobit Regression Analysis
Pornumpai Komrattanapanya, Phassawan Suntraruk
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Pages 255-268
Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures
Ben Kwame Agyei-Mensah
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Pages 269-286
The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100
Ganite Kurt, Beyhan Marsap, Tugba Ucma Uysal
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Pages 287-296