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

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Volume 9, Issue 3 (July, 2019)

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Corporate Governance and Government Ownership to Tax Management of State-Ownership Companies in Indonesia

AUTHORS: Giawan Nur Fitria

Received: 07 Aug, 2019 | Revised: 17 Sep, 2019 | Published: 26 Sep, 2019

PAGES: 1-9

DOI:10.46886/IJARAFMS/v9-i3/6320

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Factors Affecting Investment Decisions: Studies on Young Investors

AUTHORS: Trias Madanika Kusumaningrum, Yuyun Isbanah, R.A. Sista Paramita

Received: 25 Aug, 2019 | Revised: 04 Sep, 2019 | Published: 17 Sep, 2019

PAGES: 10-16

DOI:10.46886/IJARAFMS/v9-i3/6321

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Corporate Sustainability Reporting: A longitudinal Analysis of its Evolutionary Pattern

AUTHORS: Tareq O Bani-Khalid

Received: 28 Aug, 2019 | Revised: 09 Sep, 2019 | Published: 29 Sep, 2019

PAGES: 17-23

DOI:10.46886/IJARAFMS/v9-i3/6322

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Gender Attributes of Audit Committee Members and the Quality of Financial Reports

AUTHORS: Ibrahim Emair Albawwat, Mohammad Nawaf Al harasees

Received: 30 Aug, 2019 | Revised: 12 Sep, 2019 | Published: 24 Sep, 2019

PAGES: 24-37

DOI:10.46886/IJARAFMS/v9-i3/6323

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Acceptance and Practices of Cash WAQF among University’s Students

AUTHORS: Abdulrahim Nasiri, Abdullah Noori, Marhanum Che Mohd Salleh

Received: 20 Aug, 2019 | Revised: 30 Aug, 2019 | Published: 14 Sep, 2019

PAGES: 38-48

DOI:10.46886/IJARAFMS/v9-i3/6325

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Systemic Sustainability of European Banking Activity: A Multi- Perspective Approach

AUTHORS: Ionut – Daniel Pop

Received: 29 Jul, 2019 | Revised: 15 Aug, 2019 | Published: 25 Sep, 2019

PAGES: 49-58

DOI:10.46886/IJARAFMS/v9-i3/6326

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The Effects of Efficient Working Capital Management and Working Capital Policies on Firm Performance: Evidence from Malaysian Manufacturing Firms

AUTHORS: Randa Mohammed Shams Addin Al-Mawsheki, Norzalina Binti Ahmad, Norhafiza Binti Nordin

Received: 10 Aug, 2019 | Revised: 08 Sep, 2019 | Published: 27 Sep, 2019

PAGES: 59-69

DOI:10.46886/IJARAFMS/v9-i3/6333

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Capital Structure and Firm Performance in Emerging Market: An Empirical Analysis of Malaysian Companies

AUTHORS: Zarina Abdul Salam, Roghayeh Shourkashti

Received: 11 Aug, 2019 | Revised: 20 Sep, 2019 | Published: 02 Oct, 2019

PAGES: 70-82

DOI:10.46886/IJARAFMS/v9-i3/6334

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Option Trading Volumes and Their Impact on Stock Prices at Earnings’ Announcements: A Study of S & P100 Stocks in the Post Crisis Era 2010 -2017

AUTHORS: Thuy Khang Huynh, Vijay Shenai

Received: 08 Jul, 2019 | Revised: 16 Aug, 2019 | Published: 28 Aug, 2019

PAGES: 83-103

DOI:10.46886/IJARAFMS/v9-i3/6344

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Examining the Impact of Corporate Governance on Intellectual Capital: Empirical Evidence of Islamic Banks

AUTHORS: Sarah Athirah Saruchi, Nor Aiza Mohd Zamil, Rohaida Basiruddin, Nor Faezah Ghazi Ahmad

Received: 11 Jul, 2019 | Revised: 18 Aug, 2019 | Published: 29 Aug, 2019

PAGES: 104-117

DOI:10.46886/IJARAFMS/v9-i3/6345

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Conceptualizing Strategic Ethical Decision Making: Cultural Traits as Moderator

AUTHORS: Shathees Baskaran, Saravin Kumar Binu Kumar, Thanabalan Tangaraja, Nomahaza Mahadi

Received: 14 Jul, 2019 | Revised: 22 Aug, 2019 | Published: 30 Aug, 2019

PAGES: 118-127

DOI:10.46886/IJARAFMS/v9-i3/6346

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Effect of Market Structure and Financial Characteristics on Bank Performance in Indonesia

AUTHORS: Cepi Pahlevi, Andi Ruslan

Received: 17 Jul, 2019 | Revised: 28 Aug, 2019 | Published: 10 Sep, 2019

PAGES: 128-139

DOI:10.46886/IJARAFMS/v9-i3/6347

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The Effect of Good Corporate Governance on Investment Decisions and Profitability and Its Impact on Corporate Value

AUTHORS: Sely Megawati Wahyudi, Wieta Chairunesia

Received: 18 Aug, 2019 | Revised: 30 Aug, 2019 | Published: 10 Sep, 2019

PAGES: 140-149

DOI:10.46886/IJARAFMS/v9-i3/6353

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The Ownership Structure, Capital and Bank Lending in Times of Crisis: Islamic Banks versus Conventional Banks

AUTHORS: Nor Faezah Ghazi Ahmad, Nor Aiza Mohd Zamil, Rohaida Basiruddin, Sarah Athirah Saruchi

Received: 15 Sep, 2019 | Revised: 22 Sep, 2019 | Published: 03 Oct, 2019

PAGES: 150-159

DOI:10.46886/IJARAFMS/v9-i3/6354

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Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia

AUTHORS: Nivakan Sritharan, Sahari Salawati

Received: 18 Sep, 2019 | Revised: 28 Sep, 2019 | Published: 04 Oct, 2019

PAGES: 160-172

DOI:10.46886/IJARAFMS/v9-i3/6355

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Analysis of Corporate Social Responsibility and Good Corporate Governance to Tax Aggressiveness

AUTHORS: Riaty Handayani

Received: 22 Sep, 2019 | Revised: 01 Oct, 2019 | Published: 05 Oct, 2019

PAGES: 173-184

DOI:10.46886/IJARAFMS/v9-i3/6356

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Cyber Risks and Costs for the Company

AUTHORS: Eusebio De Marco, Patrizia Dibari, Francesco Scalera

Received: 10 Sep, 2019 | Revised: 18 Sep, 2019 | Published: 06 Oct, 2019

PAGES: 185-191

DOI:10.46886/IJARAFMS/v9-i3/6357

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The Impact of Sustainability Dimensions in Improving the Quality of Financial Disclosure of Jordanian Shareholding Industrial Companies from the Point of View of External Jordanian Auditors

AUTHORS: Ghassan F. Al Matarneh

Received: 30 Aug, 2019 | Revised: 14 Sep, 2019 | Published: 25 Sep, 2019

PAGES: 192-200

DOI:10.46886/IJARAFMS/v9-i3/6358

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Corporate Governance Impact on Insurance Firm's Performance. The Case of Palestine

AUTHORS: Yaser Shaheen, Nasser Jaradat

Received: 19 Sep, 2019 | Revised: 28 Sep, 2019 | Published: 10 Oct, 2019

PAGES: 201-210

DOI:10.46886/IJARAFMS/v9-i3/6359

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The Effect of Dividend Policy and Return on Equity on Firm Value

AUTHORS: Hadi Sutomo, Roy Budiharjo

Received: 14 Sep, 2019 | Revised: 22 Sep, 2019 | Published: 07 Oct, 2019

PAGES: 211-220

DOI:10.46886/IJARAFMS/v9-i3/6364

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Threshold Mean Reversion and Regime Changes of Cryptocurrencies using SETAR-MSGARCH Models

AUTHORS: Hayet Ben Haj Hamida, Francesco Scalera

Received: 15 Sep, 2019 | Revised: 24 Sep, 2019 | Published: 09 Oct, 2019

PAGES: 221-229

DOI:10.46886/IJARAFMS/v9-i3/6365

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Contribution of Commercial Banks in Financing Small and Medium Enterprises. Applied Study on Commercial Banks in Jordan

AUTHORS: George Nasser Shawaqfeh

Received: 03 Oct, 2019 | Revised: 22 Sep, 2019 | Published: 29 Oct, 2019

PAGES: 230-239

DOI:10.46886/IJARAFMS/v9-i3/6453

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Employee Training and Performance of Agency Banking Units of Selected Commercial Banks in Nairobi City County, Kenya

AUTHORS: Waithera Samuel Maina, Hannah Bula

Received: 14 Sep, 2019 | Revised: 22 Sep, 2019 | Published: 07 Oct, 2019

PAGES: 240-250

DOI:10.46886/IJARAFMS/v9-i3/6454

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Banking Agency Adoption and its Effect on Banks Deposits of Commercial Banks in Kenya

AUTHORS: Gathuru Edmund Kanyugi, Patrick Gudda, Maurice Ombok, Patrick Kibati

Received: 18 Sep, 2019 | Revised: 25 Sep, 2019 | Published: 29 Oct, 2019

PAGES: 251-263

DOI:10.46886/IJARAFMS/v9-i3/6455

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Segment Reporting Practices and Determinants: Evidence from Malaysian Public Listed Companies

AUTHORS: Farah Abd Mutalib, Hartini Jaafar

Received: 22 Sep, 2019 | Revised: 05 Oct, 2019 | Published: 29 Oct, 2019

PAGES: 264-273

DOI:10.46886/IJARAFMS/v9-i3/6456

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Influence of Strategic Implementation Drivers on Performance of Tana and Athi Rivers Development Authority in Kenya

AUTHORS: Esther Wanjiku Nga’ng’a, Jared Deya

Received: 28 Sep, 2019 | Revised: 10 Oct, 2019 | Published: 29 Oct, 2019

PAGES: 274-286

DOI:10.46886/IJARAFMS/v9-i3/6472

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The Impact of Political Events on Palestine Securities Exchange Returns: An Empirical Study between (1997-2016)

AUTHORS: Adnan Qubbaja, Subhi Abu Omar

Received: 30 Sep, 2019 | Revised: 14 Oct, 2019 | Published: 30 Oct, 2019

PAGES: 287-294

DOI:10.46886/IJARAFMS/v9-i3/6482

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Barrier Analysis of Supply Chain Risk Management Adoption in Automotive Companies

AUTHORS: Norlaile Salleh Hudin, Abu Bakar Abdul Hamid, Nurul Fadly Habidin, Wan Salmuni Wan Mustaffa

Received: 03 Sep, 2019 | Revised: 15 Oct, 2019 | Published: 30 Oct, 2019

PAGES: 295-299

DOI:10.46886/IJARAFMS/v9-i3/6521

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Stock Returns Volatility around Sector Redefinitions: An Event Case Study of Malaysia Listed Companies

AUTHORS: Zuriadah Ismail, Rohaila Yusof, Hazianti Abdul Halim, Anis Suriati Ahmad

Received: 21 Sep, 2019 | Revised: 19 Oct, 2019 | Published: 31 Oct, 2019

PAGES: 300-304

DOI:10.46886/IJARAFMS/v9-i3/6522

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Reliability Analysis of Students Entrepreneurship Career Determination Module (ECDM) Based on Cognitive Behavioral Therapy Approach (CBT)

AUTHORS: Norasyikin Mohaiyuddin, Nordin Kardi, Mohammad Aziz Shah Mohamed Arip

Received: 20 Sep, 2019 | Revised: 21 Oct, 2019 | Published: 01 Nov, 2019

PAGES: 305-311

DOI:10.46886/IJARAFMS/v9-i3/6523

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Transformational Leadership Style and Leaders’ Performance: The Moderator Role of Emotional Intelligence

AUTHORS: Maryam Mahdinezhad, Mohammad Asri Md Noor, Mohammad Shahhosseini, Sedigheh Shakib Kotamjani, Norimah Rambeli, Mehrnaz Fahimirad

Received: 16 Sep, 2019 | Revised: 27 Oct, 2019 | Published: 02 Nov, 2019

PAGES: 312-317

DOI:10.46886/IJARAFMS/v9-i3/6524

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Validity Analysis of Graduate Entrepreneurship Career Determination Module (ECDM) Based on Cognitive Behavioral Therapy Approach (CBT)

AUTHORS: Norasyikin Mohaiyuddin, Nordin Kardi, Mohammad Aziz Shah Mohamed Arip

Received: 28 Sep, 2019 | Revised: 29 Oct, 2019 | Published: 03 Nov, 2019

PAGES: 318-328

DOI:10.46886/IJARAFMS/v9-i3/6525

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Does Energy Consumption Influence the CO2 Emission?

AUTHORS: Norimah Rambeli @ Ramli, Asmawi Hashim, Emilda Hashim, Norasibah Abdul Jalil, Gan Pei Tha

Received: 29 Sep, 2019 | Revised: 30 Oct, 2019 | Published: 04 Nov, 2019

PAGES: 329-335

DOI:10.46886/IJARAFMS/v9-i3/6526

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Assessing Housing Design Sustainability Using Urban Fabric Indicators: A Case Study of Middle Range High Rise Housing Development at Bandar Perda

AUTHORS: Aizazi Lutfi Ahmad, Halmi Zainol, Kushairi Rashid, Mohd Sabri Mohd Arip, Muhamad Azrul Azwan Azman

Received: 08 Oct, 2019 | Revised: 02 Nov, 2019 | Published: 09 Nov, 2019

PAGES: 336-345

DOI:10.46886/IJARAFMS/v9-i3/6527

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An Analysis of Students' Knowledge Construction and Their Achievement in a Taxation Subject

AUTHORS: Zuriadah Ismail, Anis Suriati Ahmad, Noor Lela Ahmad, Nurhanie Mahjom

Received: 06 Oct, 2019 | Revised: 06 Nov, 2019 | Published: 11 Nov, 2019

PAGES: 346-352

DOI:10.46886/IJARAFMS/v9-i3/6528

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Examining Moderating Effect of Industrial Relations Climate on Workplace Spirituality and Counterproductive Work Behaviour

AUTHORS: Raja Muhamad Yusof, Nek Kamal Yeop Yunus, Ahmad Amri Zainal Adnan

Received: 08 Oct, 2019 | Revised: 04 Nov, 2019 | Published: 10 Nov, 2019

PAGES: 353-363

DOI:10.46886/IJARAFMS/v9-i3/6531

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