Vol 8, No 2 (2018)

DOI: https://doi.org/10.5296/ijafr.v8i2

Vol. 8, No. 2, June, 2018

Table of Contents

Articles

Did CEO’s Equity-Based Compensation Benefit Firms at All? – Evidence From the Regime Before Adoption of Statement of Financial Accounting Standards 123(R)
Min (Shirley) Liu
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Pages 1-25
The Value Relevance of Goodwill: IFRSs and Global Financial Crisis (GFC)
Ng Shir Li, Dennis W Taylor
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Pages 26-46
The Influence of Capital Structure Towards Profitability of Fishery Companies Listed in Indonesia Stock Exchange
Siti Rochmah, Diah Yuliana, Arini Novandalina
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Pages 47-58
Accrual-Based International Public Sector Accounting Standards: Implementation Challenges Facing the Metropolitan, Municipal and District Assemblies in the Ashanti Region of Ghana
Joseph Kwasi Agyemang, Joseph Yensu
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Pages 59-75
Financial Literacy Assessment on Tertiary Students in Sub-Saharan Africa: A Ghanaian Perspective
Beatrice Sarpong-Danquah, Prince Gyimah, Kwasi Poku, Brenda Osei-Poku
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Pages 76-91
Stock Market Reactions to Dividend Announcements: Empirical Evidence From the Singapore Stock Market
Shailender Singh, Pooja Jain, Voon Chen Wei
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Pages 92-117
Spending Surges: Considerations Toward a Proposed Model for Explaining Budgetary Slack in Expiring Budgets
Shawn L. Robey, Mark A. McKnight
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Pages 118-125
A Reexamination of Earnings Persistence on the Incremental Value Relevance of Earnings Levels and Earnings Changes
Simon Yang
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Pages 126-151
Organizational Forms in MENA Property-Liability Insurance Industry: The Risk Implications
Jihene Ghouli Oueslati, Abdelkader Boudriga
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Pages 152-165
What Does It Take to Become a Partner at a Big 4 Accounting Firm? Insights From Singapore’s Experience
Gary Pan, Poh-Sun Seow, Yang Hoong Pang, Kwong Sin Leong
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Pages 166-178
Corporate Payout Policy and CEO Compensation Structure
Lee-Hsien Pan, Thomas Barkley, Shaio-Yan Huang
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Pages 179-211
Corporate Reporting of Other Comprehensive Income
Charles Mulford, Anna Babinets
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Pages 212-235
The Social Capital-Control Nexus: Lessons From Implementation of Accounting Control Systems in Two Chinese Organizations
Gary Pan
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Pages 236-257
Criteria of Optimal Portfolio Selection: Evidence From Private Investors in Greece, Turkey, Italy
Mihail N Diakomihalis, Katerina A Parra, Assunta Di Vaio, Derya Atlay Isik
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Pages 258-277
IFRS Adoption in Developing Countries: What Is the Impact?
Chris D. Gingrich, Leah Kratz, Ryan Faraci
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Pages 278-292