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

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Volume 5, Issue 1 (January, 2015)
The Dilemma of Toyota Production System Implementation: A Case Study of Taiwan Machine Tool Industries

AUTHORS: Shi-Yuan LAI, Chih-Hung TSAI, Liang-Ying WEI, Rong-Kwei LI, Min-Jer LUGENDO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 26 Jan, 2015

PAGES: 1-12

DOI:10.46886/IJARAFMS/v5-i1/1401

Environmental Costs and Environmental Information Disclosure in the Accounting Systems

AUTHORS: Hamid Ravanpak NOODEZH, Salehe MOGHIMI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 27 Jan, 2015

PAGES: 13-18

DOI:10.46886/IJARAFMS/v5-i1/1412

The Effect of Motivational Values on Professionalism in Accounting

AUTHORS: Masoumeh Sadat RASOULI, Bahman BANIMAHD, Ramezan Ali ROYAEE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 27 Jan, 2015

PAGES: 19-26

DOI:10.46886/IJARAFMS/v5-i1/1413

Is Traditional Banking Declining? An Empirical Analysis of Banks in Ghana

AUTHORS: Basil Senyo DAMANKAH, Olivia Anku- TSEDE, Albert AMANKWAA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 27 Jan, 2015

PAGES: 27-32

DOI:10.46886/IJARAFMS/v5-i1/1414

Mechanisms for the Creation of Innovation in Contemporary Business and Economy

AUTHORS: Slawomir CZARNIEWSKI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 27 Jan, 2015

PAGES: 33-38

DOI:10.46886/IJARAFMS/v5-i1/1415

The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism

AUTHORS: M. ALIAKBARI, B. BANIMAHD, Gh. TALEBNIA, F. Rahnamay ROODPOSHTI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Feb, 2015

PAGES: 39-45

DOI:10.46886/IJARAFMS/v5-i1/1445

Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory

AUTHORS: Ercument OKUTMUS

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Feb, 2015

PAGES: 46-57

DOI:10.46886/IJARAFMS/v5-i1/1458

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

AUTHORS: Rafaela BOTELHO, Graca AZEVEDO, Alberto COSTA, Jonas OLIVEIRA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Feb, 2015

PAGES: 58-71

DOI:10.46886/IJARAFMS/v5-i1/1459

The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

AUTHORS: Emmanuel Igbawase ABANYAM, Paul Aondona ANGAHAR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Feb, 2015

PAGES: 72-79

DOI:10.46886/IJARAFMS/v5-i1/1460

Effect of Debt Default, Audit Quality and Acceptance of Audit Opinion Going Concern in Manufacturing Company in Indonesia Stock Exchange

AUTHORS: Muammar KHADDAFI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Feb, 2015

PAGES: 80-91

DOI:10.46886/IJARAFMS/v5-i1/1461

Internal Audit of Quality in 5s Environment: Perception on Critical Factors, Effectiveness and Impact on Organizational Performance

AUTHORS: Nurmazilah MAHZAN, Noor Aishah Binti HASSAN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 25 Feb, 2015

PAGES: 92-102

DOI:10.46886/IJARAFMS/v5-i1/1471

Impact of Foreign Direct Investment on Nigerian Capital Market Development

AUTHORS: Adaramola Anthony OLUGBENGA, Obisesan Oluwaseun GRACE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 Mar, 2015

PAGES: 103-108

DOI:10.46886/IJARAFMS/v5-i1/1503

Investigating Effect of Oil Prices on Firm Value with Emphasis on Industry Type

AUTHORS: Ali DADASHI, Asgar PAKMARAM, Mahmoud MOEIN al-DIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 109-129

DOI:10.46886/IJARAFMS/v5-i1/1549

Stock Prices Reaction to Dividend Announcements: A Study on Listed Companies in the Damascus Securities Exchange

AUTHORS: Ghada ABBAS

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 130-136

DOI:10.46886/IJARAFMS/v5-i1/1550

Financial Performance of Pension Companies Operating in Turkey with Topsis Analysis Method

AUTHORS: Gulsun ISSEVEROGLU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 137-147

DOI:10.46886/IJARAFMS/v5-i1/1551

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

AUTHORS: Alfatih Alamin Abdalrahim ELFAKI, Suleiman Musa Elzain HAMMAD

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 148-160

DOI:10.46886/IJARAFMS/v5-i1/1552

Intrinsic and Extrinsic Motivation as Attitude Factors towards Adoption of Accounting Information System (AIS) In Libyan SMEs

AUTHORS: Khalil ABDULJALIL, Yuserrie ZAINUDDIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 161-170

DOI:10.46886/IJARAFMS/v5-i1/1553

Strategies for Empowering Women and Gender Equality through Micro Finance in Pakistan

AUTHORS: Zahoor Ahmed WATTOO, Sunia AYUUB, Muhammad Salman SHABBIR, Uzma BALOCH, Humara NASAR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 171-178

DOI:10.46886/IJARAFMS/v5-i1/1554

Capital Adequacy of the Jordanian Banking Sector for the Period 2000-2013

AUTHORS: Torki M. AL- FAWWAZ, Ghazi A. ALRGAIBAT

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 179-189

DOI:10.46886/IJARAFMS/v5-i1/1555

The Impact of Exchange Rate on Nigeria Non-Oil Exports

AUTHORS: Lawrence Ehikioya IMOUGHELE, Mohammed ISMAILA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Jun, 2015

PAGES: 190-198

DOI:10.46886/IJARAFMS/v5-i1/1556