International Journal of Accounting and Financial Reporting

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Home > Archives > Vol 8, No 4 (2018)

DOI: https://doi.org/10.5296/ijafr.v8i4

Table of Contents

Articles

Ownership Structure and Investment Efficiency: Evidence From Egypt Ahmed Rashed, Ebitihj Abd El-Rahman, Esraa Ismail, Doaa Abd El-Samea

PDF Pages 1-21

Intra-Industry Trade and Determinants: Evidence for ASEAN-Australia and New Zealand in the Context of AANZFTA Sayeeda Bano

PDF Pages 22-59

Fair Value Accounting: Implementation Challenges Facing Small and Medium-Sized Entities in the Agricultural Sector Joseph Kwasi Agyemang, Owusu Acheampong, Wiafe Nti Akenten

PDF Pages 60-81

Accounting Theory and Its Impact on Adoption of Sustainability Reporting Dimensions - A Field Study Ammar Daher Mamdouh Bashatweh

PDF Pages 82-99

The Role of Internal Audit Function on Corporate Governance and Management Georgios Kontogeorgis

PDF Pages 100-114

Sovereign - Bank Default Risk Linkages During the Greek Financial Crisis and the Role of the Italian Debt Giulio Cifarelli, Giovanna Paladino

PDF Pages 115-138

Sustainability of Accounting Profession at the Age of Fourth Industrial Revolution Aziza Akhter, Reajmin Sultana

PDF Pages 139-158

Parameters of Profitability: Evidence From Conventional and Islamic Banks of Bangladesh K. M. Golam Muhiuddin, Nusrat Jahan

PDF Pages 159-179

Impact of Employee Engagement and Organizational Culture in High Performing Accredited University of Saudi Arabia Afroze Nazneen, Mohammad S. Miralam, Sayeeduzzafar Qazi

PDF Pages 180-196

Application of Cognitive Load Theory in Accounting Education Seedwell T. M. Sithole

PDF Pages 197-207

Corporate Tax Planning Practice: A Bourdiesian’s Perspective Holy Kwabla Kportorgbi, Samuel Gameli Gadzo, John Gartchie Gatsi

PDF Pages 208-226

Can Ratios Predict the Financial Performance in Banks: A Case of National Banks in United Arab Emirates (U.A.E) Arindam Banerjee

PDF Pages 227-247

Component Structure of Credit Default Swap Spreads and Their Determinants Ramaprasad Bhar, David Colwell, Peipei Wang

PDF Pages 248-286

Impact of Interaction Between the Board of Directors and the Reputation of the Audit on the Performance of Companies: Study on the Tunisian Context Emna Boumediene

PDF Pages 287-306

The Impact of Adopting Corporate Social Responsibility on Corporate Financial Performance: Evidence From Italian Listed Companies Giovanni Landi, Valerio Rapone

PDF Pages 307-323

Does Institutional Quality and Economic Freedom Impact on Foreign Direct Investment? Evidence From Developing Countries Shakib Hossain, Abu Zafar Ahmed Mukul

PDF Pages 324-351

Impact of Audit Committee on Organizational Performance of Listed Hotels and Travels in Sri Lanka Saseela Balagobei, Thirunavukkarasu Velnampy

PDF Pages 352-369

Analysts’ Forecasts, the Abandonment Option and Intellectual Capital Jeffrey E. Jarrett

PDF Pages 370-383

Auditing the Auditors: An Indian Perspective Anil Kumar

PDF Pages 384-398

Banking Sector Development, Inflation and Economic Growth in Asian Countries: A Panel Causality and Co-Integration Approach Muhammad Imran Nazir, Rehana Tabassam, Ifran Khan, Muhammad Rizwan Nazir

PDF Pages 399-423

Proposed Framework for Predicting Stock Return Volatility Using Neural Network: An Applied Study on the Egyptian Stock Exchange Osama EL-Ansary, Nazeer Elshahat, Maha Saad Metawea

PDF Pages 424-437

Determinants of Audit Committees Effectiveness in Enhancing Compliance With Regulations: Evidence From Saudi Context Ali A. Alnodel

PDF Pages 438-456

Financial Leverage and Financial Performance: Empirical Evidence From Listed Textile Industry of Pakistan Laila Javeed, Rehana Tabassam

PDF Pages 457-470

Stock Return Predictability with Financial Ratios: An Empirical Study of Listed Manufacturing Companies in Sri Lanka Saradhadevi Anandasayanan

PDF Pages 471-481

Linking Financial Statement Valuations to the Nature of Azienda: The Theorization by Egidio Giannessi Enrico Gonnella, Lucia Talarico

PDF Pages 482-511

Value Creation and Contestability: Findings From Italian Market Carmelo Intrisano, Giovanni Palomba, Anna Maria Calce, Loris Di Nallo

PDF Pages 512-532

Financial Literacy of Undergraduate Students: Do Personality Traits and Cognitive Ability Matter? Akua Peprah-Yeboah, Weliko Emmanuel Blialy Frejus, Ernest Fianko

PDF Pages 533-554

The European Sovereign Debt Crisis as an Issue of Accountability, Representation, and Control Hamad Alhumoudi

PDF Pages 555-566