Vol 8, No 3 (2018)

DOI: https://doi.org/10.5296/ijafr.v8i3

Vol. 8, No. 3, September, 2018

Table of Contents

Articles

Corporate Disclosure: A Synthesis of Literature
Kennedy Prince Modugu
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Pages 1-28
Determinants of Economic Growth in BRICS Countries: A Panel Data Analysis Approach
Mohamed Khaled Al-Jafari
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Pages 29-38
Predicting Egyptian Banks Distress
Osama EL-Ansary, Mohamed Saleh
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Pages 39-50
Does Adoption of International Financial Reporting Standards (IFRS) Affect Financial Performance? Evidence from Nigerian Deposit Money Banks
Meshack Aggreh, Charles A. Malgwi, Amanda E. Enyi-Igbokwe, Mercy S. Aggreh
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Pages 51-77
Accountants Perception on Effectiveness of Corporate Fraud Detection and Prevention Methods in Ghana
Kaodui Li, Osei-Assibey Mandella Bonsu, Kwabena Evans Asare, Beraud Jean-Jacques Dominique, Boadi Johnson
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Pages 78-90
Fair Value and Abnormal Audit Fees
Tatyana S Ryabova, Keji Chen, Gary Taylor, Rishma Vedd
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Pages 91-107
Does American Stock Market React Differently to Expected Versus Surprise Ratings During Crisis Period? The Case of the 2008 Worldwide Financial Crisis
Abdelkader Boudriga, Dorsaf Azouz Ghachem
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Pages 108-139
Contribution of Governance to Ensure the Stability of Islamic Banks: A Panel Data Analysis
Bakkeri Amine
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Pages 140-155
Effect of Foreign Exchange Risk Hedging Techniques on Financial Performance of Listed Firms in Kenya
Monica Wanjiru Muiru, Sifunjo E. Kisaka, Fredrick Kalui
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Pages 156-173
Earnings Comparability and Firm-Specific Stock Price Crash Risk
Ruixue Du, Shuo Li, Ling Tuo, Yu (Tony) Zhang
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Pages 174-211
Discussion of Initial Operational Changes by Small and Medium Size Businesses in Response to the Tax Cuts and Jobs Act (TCJA) 2017
Micah Frankel, John Tan
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Pages 212-228
Comparative Study Between Budgeted and Actual Total Revenue, Total Expenditure of Sri Lanka
V. Anojan, B. Nimalathasan
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Pages 229-242
Challenges of Introducing Islamic Banking to the Global Financial Market
Tahmoures A. Afshar, Majed R. Muhtaseb
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Page 243-255
Agency Costs, Corporate Governance and the Nature of Controlling Shareholders: Evidence From French Listed Firms
Dabboussi Moez
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Pages 256-277
The Role of Financial Reporting Quality in Accessing to Financial Debt: Evidence From Italy
Andrea Rey, Giovanni Landi
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Pages 278-294
Informational Consequences of Mandatory IFRS Adoption in China
Archana Patro
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Pages 295-315