Vol 9, No 4 (2019)

DOI: https://doi.org/10.5296/ijafr.v9i4

Vol 9, No 4, December, 2019

Table of Contents

Articles

Opportunity or Crisis? Volatility and Leverage Effect in the World’s Largest Economies
Amalendu Bhunia, Devrim Yaman
PDF
Pages 1-18
Contributing Factors on the Effectiveness of Delivering Business Technology Courses: On-Ground Versus Online
John Tan, Hongwei Du, Ching-Lih Jan, Robert Lin
PDF
Pages 19-40
The Impact of Executive Management on Internal Auditing Quality Under the Agency's Problem: Evidence From Egypt
Osama Wagdi, Amira Hasaneen, Madyha Metwally
PDF
Pages 41-63
Cash Conversion Cycle: Which One and Does It Matter?
Xin Tan, Sorin A. Tuluca
PDF
Pages 64-76
Financial Performance of Non-oil Manufacturing Companies Listed on the Libyan Stock Market (LSM): Mixed Methods Study
Khalifa Mohamed Khalifa Omar
PDF
Pages 77-105
Institutional Ownership and Disclosure of Forward-Looking Information: Evidence From Egypt
Eman M. Saad Eldeen
PDF
Pages 106-123
Family Control and Earnings Management: An Empirical Analysis of the Lebanese Banking Sector
Ekramy S. Mokhtar, Ali M. Elharidy
PDF
Pages 124-147
Macro-Economic Variables and Stock Prices: Empirical Evidence From Sri Lanka
S. Anandasayanan
PDF
Pages 148-156
Role of Internal Audit in Accounting Information Control in Public Departments: An Applied Study to the Sudanese Ministry of Interior (2009 - 2017)
Sana Ali Yassin
PDF
Pages 157-170
Blockchain Implications for the Monetization of Identity Governed by Individuals
Sean Stein Smith
PDF
Pages 171-182
Impact of Corporate Governance on Firms’ Financial Flexibility in the Emerging Economy: Evidence From Bangladesh
Md Rashidul Islam, Man Wang, Muhammad Zulfiqar
PDF
Pages 183-204
How Do Italian Private Companies Respond to a Reduction in the Corporate Standard Tax Rate? A Focus on the Ownership Gender Diversity Effect
Simone Poli
PDF
Pages 205-220
The Effect of Investment Committee on the Financial Sector Performance of Saudi Financial Market in View of Vision 2030: A Panel Data Approach
Ebrahim Mohammed Al-Matari
PDF
Pages 221-241
Social Influence and Individual Financial Behavior for Digital Banking: A Causal Study
Tarika Singh Sikarwar
PDF
Pages 242-259
2016 Presidential Election - The Winners and Losers in the Health Care Industry
Afua A. B. Agyekum, Sharon Finney, Ayishat Omar, Alex P Tang
PDF
Pages 260-275
Do Exchange Rate Changes Have Asymmetric or Symmetric Effects on the Demand for Money in the Gambia
Kebba Bah, Karamat Khan, Arif Taufiq Nurrachman Aziez, Ali Kishwar
PDF
Pages 276-289
Degree of Indebtedness and Short Term Solvency - A Study on Manufacturing Companies of Bangladesh
Syed Md. Khaled Rahman, Tasmina Chowdhury Tania
PDF
Pages 290-312
Impact Internal Control on Efficiency of the Organizations in Jaffna District
Piriya Muraleetharan
PDF
Pages 313-321
The Relationship Between Inflation and Gold Price: Evidence From Sri Lanka
S. Anandasayanan, Janani Thevananth, A. Mathuranthy
PDF
Pages 322-333
The Benefits and Challenges of IFRS Adoption in India: The Dawn of a New Era
Anubha Srivastava, Preeti Kulshrestha
PDF
Pages 334-350
Fourth Quarter Earnings Volatility: Case of Firms Listed in DFM
Nadia Sbei Trabelsi
PDF
Pages 351-369
Corporate Governance and Accounting Earnings Management: The Case of Tunisia
Azhaar Lajmi, Wided Khiari, Khaled Kanzari
PDF
Pages 370-384
The Moderating Effect of Firm Characteristics on the Association Between Accounting Conservatism and Cash Holdings
Walid Shehata Soliman
PDF
Pages 385-405
How Economic Globalization Changes International Investment Decisions
A. G. Pomelnikov
PDF
Pages 406-413
Impact of the Audit Committee's Characteristics on Voluntary Disclosure: The Case of the Banks Operating in Jordan
Abdullah Majed Al Ma'ani, Akram Alawad
PDF
Pages 414-419
Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought
Khalid Al-Adeem
PDF
Pages 420-438
Impact of Record Keeping Practices on Business Performance of Small and Medium Scale Enterprises in Sri Lanka
Saseela Balagobei
PDF
Pages 439-451