Vol 8, No 1 (2018)

DOI: https://doi.org/10.5296/ijafr.v8i1

Vol. 8, No. 1, March, 2018

Table of Contents

Articles

Family Ownership, Auditor Choice and Audit Fees: Evidence from Hong Kong
Adrian C.H. Lei, Samuel W. K. Lam
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Pages 1-36
Review and Comments on Accrual Accounting Valuation Models
Min Liu, Rupert Rhodd
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Pages 37-50
Environmental Performance Management Systems (EPMS) versus Sustainable Development/Competitive Advantage in the Case of the Tunisian Companies
Hichem Dkhili
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Pages 51-69
The Comparative Significance of Contingencies to Quality Management
Quang Linh Huynh
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Pages 70-83
Examining the Effect of Joint and Dual Audits on Earnings Management Practices
Mohamed M. Mandour, Ali M. Elharidy, Ekramy S. Mokhtar
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Pages 84-114
Privatization: A Catalyst for the Profitability of French Companies: Empirical Validation
Anouar Dkhili
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Pages 115-139
Impact of Accounting Data on Stock Prices: The Case of Vietnam
Hoang Thi Viet Ha, Dang Ngoc Hung, Tran Manh Dung
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Pages 140-154
Applying the Corporate Social Responsibility to the Shipping Industry
Dimitris Gavalas, Theodore Syriopoulos
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Pages 155-169
Payment Methods in Mergers and Acquisitions: A Theoretical Framework
B. P. Bijay Sankar, N. M. Leepsa
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Pages 170-187
Confusion Points in Principles of Financial Accounting and Clinical Approaches to Clearing Them
Seung Hwan Kim
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Pages 188-197
The Effects of Organisational Culture on IFRS Adoption: Evidence from Nigerian’ Companies
Jude Edeigba, Christopher Gan, Felix Amenkhienan
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Pages 198-220
Islamic versus Conventional Banks Performance during the Financial Crisis: Application to the UAE
Issam Tlemsani, Amani Al Nuaimi
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Pages 221-240
The Effect of Internal Control Disclosure on Financial Information Quality and Market Performance distinguished by the Corporate Governance Index
Weli -, Julianti Sjarief
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Pages 241-260
CEO Characteristics and Valuation of the Organization: A Quantile Regression Analysis
Muhammad Rizwan Nazir, Muhammad Imran Nazir, Ifran Khan, Faryal -
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Pages 261-276
Does the WTO Accession Stimulate Inward FDI in Developing Countries? Accentuate on TRIMS, TRIPS or Trade Liberalization
Md. Shakib Hossain
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Pages 277-293
Corporate Governance and Corporate Profitability of Listed Diversified Holding Companies in Sri Lanka
S. Anandasayanan, T. Velnampy
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Pages 294-304
Are You Smarter Than a CFA'er? Manager Qualifications and Portfolio Performance
Russell B. Gregory-Allen, Hany A. Shawky
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Pages 305-324
IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee
Ishaq Ahmed Mohammed, Ayoib Che-Ahmad, Mazrah Malek
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Pages 325-343
FDI and Global Economic Growth: Insights from Developed and Developing Nations
Tarika Sikarwar, Pallavi Bhadoria, Deepak Khandelwal
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Pages 344-358
The Costing Systems in Saudi Arabian Hospitals: Do They Need to Be Modified?
Hanadi Mohammed Alshamlan, Svetlana Zverovich
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Pages 359-379
Bank Specific, Industry Concentration, and Macroeconomic Determinants of Egyptian Banks' Profitability
Mohamed Galal Abobakr
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Pages 380-397
The Effect of Insurance Knowledge on the Sales of Insurance
Farzaneh Haghighat Nia, Hossein Niavand, R. Thimmarayappa
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Pages 398-409
Information Content of Earnings Opacity on Firm Value
Omar Camara
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Pages 410-424
TMT Attention to Innovation of Organizations Influence the Organization Innovation Activities: Moderating Role of Corporate Governance
Muhammad Imran Nazir, Muhammad Rizwan Nazir, Ifran Khan, Faryal -
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Pages 425-438