International Journal of Academic Research in Accounting, Finance and Management Sciences

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Volume 4, Issue 1 (January, 2014)
Analyzing the Impact of Supply Chain Management Practices on Organizational Performance through Competitive Priorities (Case Study: Iran Pumps Company)

AUTHORS: Ebrahim KARIMI, Mahmoud RAFIEE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Jan, 2014

PAGES: 1-15

DOI:10.46886/IJARAFMS/v4-i1/503

Identifying Attractive Behaviors of Managers Based on Kano Model in Isfahan Province Gas Company

AUTHORS: Ali Shaemi BARZOKI, Reza SALEHZADEH, Sayyed Ahmad KHODAEI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Jan, 2014

PAGES: 16-20

DOI:10.46886/IJARAFMS/v4-i1/504

A Study of Using Simulation to Overcome Obstacles That Block the Implementation of Critical Chain Project Management to Project Management Environment

AUTHORS: Chia-Ling HUANG, Rong-Kwei LI, Chih-Hung TSAI, Yi-Chan CHUNG, Yao-Wen HSU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 14 Jan, 2014

PAGES: 21-35

DOI:10.46886/IJARAFMS/v4-i1/505

Analyzing the Effect of Performance Appraisal Errors on Perceived Organizational Justice

AUTHORS: Ali Nasr ESFAHANI, Mehdi ABZARI, Shahzad DEZIANIAN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Jan, 2014

PAGES: 36-40

DOI:10.46886/IJARAFMS/v4-i1/508

Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model

AUTHORS: Zahra GHORBANPOUR, Hasan Dehghan DEHNAVI, Forough HEYRANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Jan, 2014

PAGES: 41-51

DOI:10.46886/IJARAFMS/v4-i1/509

Attitudes towards e-Bookkeeping in Turkey: Initial Research

AUTHORS: Ayse Yigit SAKAR, Evren AYRANCI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Jan, 2014

PAGES: 52-66

DOI:10.46886/IJARAFMS/v4-i1/510

Comparative Study of Capital Structure Determinants in Selected Stock Exchanges of Developing Countries and Tehran Stock Exchange

AUTHORS: Saeed FATHI, Farzaneh GHANDEHARI, Sayyed Ya’ghoub SHIRANGI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jan, 2014

PAGES: 67-75

DOI:10.46886/IJARAFMS/v4-i1/541

Designing a Stock Trading System Using Artificial Nero Fuzzy Inference Systems and Technical Analysis Approach

AUTHORS: Fatemeh FAGHANI, Mehdi ABZARI, Saeid FATHI, Seyed Amir Hassan MONAJEMI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jan, 2014

PAGES: 76-84

DOI:10.46886/IJARAFMS/v4-i1/542

Assessing the Relationship between Budget Participation and Employees’ Performance of Public Universities in Ghana: a Case of University of Education

AUTHORS: Eric Edwin OWUSU, Gabriel DWOMOH, Mintah COLLINS, Gyamfuah YAA, Ofori DANIEL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jan, 2014

PAGES: 85-95

DOI:10.46886/IJARAFMS/v4-i1/543

The Effect of Independence Audit Committee on Earnings Management: The Case in French

AUTHORS: Anis Ben AMAR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Jan, 2014

PAGES: 96-102

DOI:10.46886/IJARAFMS/v4-i1/544

Investigate the Relationship between Age of Fixed Assets with Co-Financing Ratio

AUTHORS: Hamid Reza Ranjbar JAMALABADI, Ghasem Rayati SHAVAZI, Jalil JALILI, Fatemah SHIRGHOLAMI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Jan, 2014

PAGES: 103-108

DOI:10.46886/IJARAFMS/v4-i1/546

The Effect of Ownership Structure and Corporate Governance on Capital Structure of Ghanaian Listed Manufacturing Companies

AUTHORS: Albert AGYEI, Appiah Richard OWUSU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Jan, 2014

PAGES: 109-118

DOI:10.46886/IJARAFMS/v4-i1/547

The Impact of Intellectual Capital on the Financial Performance of Listed Companies in Tehran Stock Exchange

AUTHORS: Hossein Sharifi RANANI, Zivar BIJANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Jan, 2014

PAGES: 119-127

DOI:10.46886/IJARAFMS/v4-i1/548

The Effect of Capital Structure, Shareholders and Major of the Company on the Conservative Practices in Companies

AUTHORS: Mohammad Reza DALVI, Hossein MARDANLOO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Jan, 2014

PAGES: 128-135

DOI:10.46886/IJARAFMS/v4-i1/549

Evaluate the Relationship between Company Performance and Stock Market Liquidity

AUTHORS: Mohammad Reza DALVI, Ebrahim BAGHI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Jan, 2014

PAGES: 136-144

DOI:10.46886/IJARAFMS/v4-i1/550

An examination into the Quality of Audited Financial Statements of Money Deposit Banks in Nigeria

AUTHORS: Kabiru I. DANDAGO, Abdullahi Sani RUFAI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 27 Jan, 2014

PAGES: 145-156

DOI:10.46886/IJARAFMS/v4-i1/558

Investigation of Relationship between Balanced Scorecard Prospects Using Accounting Numbers in the Manufacturing Companies Listed on the Stock Exchange

AUTHORS: Marzieh Seyed REZAEI, Mahmoud MOEINADIN, Hasan Dehghan DEHNAVI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 31 Jan, 2014

PAGES: 157-166

DOI:10.46886/IJARAFMS/v4-i1/569

The Impact of Customer Relationship Marketing by Aqaba Economic Zone "A Case Study of Five Stars Hotels"

AUTHORS: Omar A.A. JAWABREH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 167-174

DOI:10.46886/IJARAFMS/v4-i1/583

Share Repurchasing and the Policies of Stock-Options

AUTHORS: Rim EL HOUCINE, Adel BOUBAKER

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 31 Jan, 2014

PAGES: 175-187

DOI:10.46886/IJARAFMS/v4-i1/570

The Examination of Relationship between Intellectual Capital and Financial Performance According to the Modulating Role of Competitive Advantage

AUTHORS: Azam POURMOZAFARI, Forough HEYRANI, Mahmoud MOEINADIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 188-200

DOI:10.46886/IJARAFMS/v4-i1/584

Influence of Leaders’ Humor Styles on the Employees’ Job Related Affective Well-Being

AUTHORS: Zeynep Merve UNAL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 201-211

DOI:10.46886/IJARAFMS/v4-i1/585

A Comparison of Ratios and Data Envelopment Analysis: Efficiency Assessment of Taiwan Public Listed Companies

AUTHORS: Yaw-Shun YU, Ambrosio BARROS, Chih-Hung TSAI, Kuo-Hsiung LIAO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 212-219

DOI:10.46886/IJARAFMS/v4-i1/586

Identifying the Effective Factors for the Improvement of Tax Compliance

AUTHORS: Mahmoud MOEINADIN, Forough HEIRANY, Azadeh HARANDI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 220-227

DOI:10.46886/IJARAFMS/v4-i1/592

Examining the Effects of Services Quality Gap Based on the Customer Loyalty and Satisfaction through SERVQUAL Method (Saadat Poya Teb Company as a Case Study)

AUTHORS: Narges Hossein MIRZAI, Neda ABOUTALEBI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 228-234

DOI:10.46886/IJARAFMS/v4-i1/587

Does the Toehold Influence the Success of an M&A Transaction?

AUTHORS: Radu CIOBANU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 12 Feb, 2014

PAGES: 235-239

DOI:10.46886/IJARAFMS/v4-i1/593

Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions

AUTHORS: Melinda Timea FULOP

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 240-251

DOI:10.46886/IJARAFMS/v4-i1/620

Studying Effects of Buyer–Supplier Relationship and Non-Relationship Factors to Accept or Reject the New Product by Retailers of Agricultural Organic Products in Shahrekord

AUTHORS: Narges Sadeghi, Amir HORTAMANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 252-255

DOI:10.46886/IJARAFMS/v4-i1/621

What are the Effects of Subsidies Paid by the Government to Printed Media in Iran?

AUTHORS: Maysam Musai, Mohsen Mehrara

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 256-265

DOI:10.46886/IJARAFMS/v4-i1/622

The Relationship between Social Networks and Micro Shareholders

AUTHORS: Maysam MUSAI, Mohsen MEHRARA, Seyed kamalodin Ahmadi GHALLE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 266-271

DOI:10.46886/IJARAFMS/v4-i1/623

Survey the Administrative Health and Improved Financial Performance at the Technical and Professional Organization of Isfahan

AUTHORS: Mashallah VALIKHANI, Abdolmajid ABDOLBAGHI, Samira ABBASI, Faeze Sadat MIRHADI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 272-278

DOI:10.46886/IJARAFMS/v4-i1/624

The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates

AUTHORS: Fulop Melinda TIMEA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 21 Feb, 2014

PAGES: 279-286

DOI:10.46886/IJARAFMS/v4-i1/625

Capital Structure and Corporate Performance of Romanian Listed Companies

AUTHORS: Raluca-Georgiana MOSCU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 23 Feb, 2014

PAGES: 287-292

DOI:10.46886/IJARAFMS/v4-i1/629

The Impact of the Motivation on the Employee’s Performance in Beverage Industry of Pakistan

AUTHORS: Hashim ZAMEER, Shehzad Alireza, Waqar NISAR, Muhammad AMIR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 23 Feb, 2014

PAGES: 293-298

DOI:10.46886/IJARAFMS/v4-i1/630

The Determinants of Financial Performance in the Romanian Insurance Market

AUTHORS: Ana-Maria BURCA, Ghiorghe BATRINCA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 24 Feb, 2014

PAGES: 299-308

DOI:10.46886/IJARAFMS/v4-i1/637

The Role of Accrual Decomposition in Increasing the Information Value

AUTHORS: Forough HEIRANY, Mahmoud MOEINADIN, Manije NAZEMIZADEH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 24 Feb, 2014

PAGES: 309-318

DOI:10.46886/IJARAFMS/v4-i1/638

The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

AUTHORS: Fatemeh SOHEYLI, Mahmoud MOEINADDIN, Shahnaz NAYEBZADEH

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 24 Feb, 2014

PAGES: 319-330

DOI:10.46886/IJARAFMS/v4-i1/639

Investigating Effect of Accounting Conservatism and Earning Quality on Reaction of Investors to Cash Stocks of Companies Accepted in Tehran Stock Exchange

AUTHORS: Bijan ABEDINI, Mohammad Hosein RANJBAR, Azadeh MOZAFFARI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 05 Mar, 2014

PAGES: 331-339

DOI:10.46886/IJARAFMS/v4-i1/656

Measuring Excess Cash Balance and Studying its Relationship with Stock Return in Companies Accepted in Tehran Stock Exchange

AUTHORS: Zeinolabedin SADEGHI, Mojtaba Afshar JAHANSHAHI, Amin Kalantari DARRANJI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 05 Mar, 2014

PAGES: 340-351

DOI:10.46886/IJARAFMS/v4-i1/657

Index Prediction in Tehran Stock Exchange Using Hybrid Model of Artificial Neural Networks and Genetic Algorithms

AUTHORS: Farzad KARIMI, Mohsen DASTGIR, Monireh SHARIATI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 05 Mar, 2014

PAGES: 352-357

DOI:10.46886/IJARAFMS/v4-i1/658

Integrated Reporting for Turkish Small and Medium-Sized Enterprises

AUTHORS: Can Tansel KAYA, Nida TUREGUN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 05 Mar, 2014

PAGES: 358-364

DOI:10.46886/IJARAFMS/v4-i1/659

International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies

AUTHORS: Karikari AMOA- GYARTENG

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 05 Mar, 2014

PAGES: 365-370

DOI:10.46886/IJARAFMS/v4-i1/660

The Evaluation of Customers Services Quality in Five Star Hotels in the City of Riyadh

AUTHORS: Khalid Saleh AL- RASHEED

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 10 Mar, 2014

PAGES: 371-381

DOI:10.46886/IJARAFMS/v4-i1/688

The Impact Examination of the Techniques of Management Accounting on the Performance of Tile Companies of Yazd

AUTHORS: Sepideh SOLTANI, Shahnaz NAYEBZADEH, Mahmoud MOEINADDIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 10 Mar, 2014

PAGES: 382-389

DOI:10.46886/IJARAFMS/v4-i1/689

In Pakistani Service Industry: Dividend Payout Ratio as Function of some Factors

AUTHORS: Waseem KHAN, Naheed ASHRAF

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Mar, 2014

PAGES: 390-396

DOI:10.46886/IJARAFMS/v4-i1/696

A Model and its Solution Method for a Two-Item Newsvendor Supply Chain with Return Policy and Demand Leakage

AUTHORS: Che-Tsung TUNG, Kuo-Hsien WANG, Yu-Je Lee

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Mar, 2014

PAGES: 397-408

DOI:10.46886/IJARAFMS/v4-i1/697

The Impact of Ownership Structure on the Financial Performance of Listed Insurance Firms in Nigeria

AUTHORS: Benjamin Kumai GUGONG, Love O. ARUGU, Kabiru Isa DANDAGO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 17 Mar, 2014

PAGES: 409-416

DOI:10.46886/IJARAFMS/v4-i1/698