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

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Tax Avoidance: Impact of Financial and Non-Financial Factors

Deden Tarmidi, Pratiwi Nila…

Published: 23 May 2020

The Impact of Macroeconomics Variables toward Stock Market in Malaysia

Muhammad Aiman Haziq Norehan,…

Published: 22 May 2020

Factors that Determine House Price Index in Malaysia

Muhammad Faiz Abdul Rahman,…

Published: 20 May 2020


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The Effect of Intellectual Capital on Cost of Finance and Firm Value

AUTHORS: Mohsen IRANMAHD, Mahmoud MOEINADDIN, Nasim SHAHMORADI, Forough HEYRANI

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

PAGES: 1-8

DOI: 10.46886/IJARAFMS/v4-i2/724

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The Impact of Accounting Indicators and Growth on the Market Value

AUTHORS: Farouq Rafiq ALTAHTAMOUNI, Zaher Abdelfattah ALSLEHAT

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

PAGES: 9-18

DOI: 10.46886/IJARAFMS/v4-i2/725

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Investor Sentiment and Stock Returns: Evidence from Romania

AUTHORS: Dragos Stefan OPREA, Laura BRAD

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Apr, 2014

PAGES: 19-25

DOI: 10.46886/IJARAFMS/v4-i2/764

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Earnings Management around Research and Development Manipulation

AUTHORS: Rihab GUIDARA, Younes BOUJELBENE

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Apr, 2014

PAGES: 26-37

DOI: 10.46886/IJARAFMS/v4-i2/765

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The Importance of Cost Calculation Method in the Accounting and Management of Turkish Operating Costs A Research within the Scope of TAS-2?

AUTHORS: Orhan BOZKURT, Sukru DOKUR, Adem YILDIRIM

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 08 Apr, 2014

PAGES: 38-46

DOI: 10.46886/IJARAFMS/v4-i2/766

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Strategic Management, an Organisational Risk Management Framework: Case Study of Guaranty Trust Bank Plc

AUTHORS: Solomon Olajide FADUN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Apr, 2014

PAGES: 47-57

DOI: 10.46886/IJARAFMS/v4-i2/775

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Corporate Governance and Market Microstructure: Evidence on Institutional Investors in the Tunisian Stock Exchange

AUTHORS: Nadia Belkhir BOUJELBÉNE, Abdelfatteh BOURI, Jean-Luc PRIGENT

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 19 Apr, 2014

PAGES: 58-71

DOI: 10.46886/IJARAFMS/v4-i2/776

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The Causal Relationship between Financial Decisions and Their Impact on Financial Performance

AUTHORS: Zaher Abdelfattah ALSLEHAT, Farouq Rafiq ALTAHTAMOUNI

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

PAGES: 72-80

DOI: 10.46886/IJARAFMS/v4-i2/803

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R&D-Based Earnings Management and Accounting Performance Motivation

AUTHORS: Rihab GUIDARA, Younes BOUJELBENE

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

PAGES: 81-93

DOI: 10.46886/IJARAFMS/v4-i2/805

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Privatization of Tunisian Companies: A Study of Corporate Governance Mechanisms

AUTHORS: Rim Ben HASSEN, Omri ABDELWAHED

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

PAGES: 94-104

DOI: 10.46886/IJARAFMS/v4-i2/806

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Effects of Emotion Recognition and Alexithymia on Motivation to Lead: Evidence from Turkey

AUTHORS: Evren AYRANCI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 03 May, 2014

PAGES: 105-116

DOI: 10.46886/IJARAFMS/v4-i2/817

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The Interactive Effects of Cause Related Marketing Campaigns, Perceptual Brand Equity Dimensions and Cultural Values on Consumer Purchase Intentions

AUTHORS: Hassan SABERI, Abbas Rezazadeh KARSALARI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 03 May, 2014

PAGES: 117-126

DOI: 10.46886/IJARAFMS/v4-i2/818

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The Extent of the Application of the Commercial Banks in Aqaba for Modern Methods of Accounting Information Systems

AUTHORS: Muhannad Akram Meqbel AHMAD, Ashraf Mohammad Salem ALRJOUB

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 127-135

DOI: 10.46886/IJARAFMS/v4-i2/832

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The Role of Single currency for Countries Economic Development: a Case Study of the East African Community

AUTHORS: Paluku KAZIMOTO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 136-143

DOI: 10.46886/IJARAFMS/v4-i2/833

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The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

AUTHORS: Edwin QUINN Jr.

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 144-151

DOI: 10.46886/IJARAFMS/v4-i2/834

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Fiscal Convergence in the European Union in the Context of the Global Financial Crisis

AUTHORS: Ioana-Laura TIBULCA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 152-158

DOI: 10.46886/IJARAFMS/v4-i2/835

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Determinants of Corporate Governance and Corporate Performance among Consumer Product Industry in Malaysia: A Theoretical Model

AUTHORS: Kogilavani APADORE, Siti Subaryani Binti ZAINOL

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 159-165

DOI: 10.46886/IJARAFMS/v4-i2/836

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Management Support in Adoption of Computer Integrated Model in Financial Forecasting

AUTHORS: David Omondi ACHIENG, Juliet Akinyi JAGERO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 166-175

DOI: 10.46886/IJARAFMS/v4-i2/837

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Effect of Financial Leverage on Financial Performance of Deposit Taking Savings and Credit Co-operative in Kenya

AUTHORS: Moses Ochieng GWEYI, John KARANJA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 176-184

DOI: 10.46886/IJARAFMS/v4-i2/838

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The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context

AUTHORS: Habib AFFES, Fatma AYADI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 185-200

DOI: 10.46886/IJARAFMS/v4-i2/839

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The Impact of Contextual Factors on Improving the Relational Intangible Capital Related to the Supply Chain: An Empirical Analysis within the Tunisian Context

AUTHORS: Habib AFFES, Fatma AYADI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 201-217

DOI: 10.46886/IJARAFMS/v4-i2/840

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Reviewing the Relationship between Institutional Ownership and Outside Members of Board of Directors, and Liquidity of Common Stocks of Companies Quoted in Tehran Stock Exchange

AUTHORS: Esmaeel Farzaneh KARGAR, Eesa ZAREI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 15 May, 2014

PAGES: 218-231

DOI: 10.46886/IJARAFMS/v4-i2/841

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Trends behind Implementation of Basel Core Principles in Banking Sector of Bosnia And Herzegovina - A Look Back and a Look Forward

AUTHORS: Mehmed GANIC

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 18 May, 2014

PAGES: 232-242

DOI: 10.46886/IJARAFMS/v4-i2/860

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Paper to be Published

AUTHORS: Seyed Mahmoud HOSSEINNIAKANI, Helena INACIO, Rui MOTA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 18 May, 2014

PAGES: 243-254

DOI: 10.46886/IJARAFMS/v4-i2/861

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Evaluation of Survival Strategies of Small and Medium Enterprises in Benue State, Nigeria

AUTHORS: Justin Iorakpen IORUN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 18 May, 2014

PAGES: 255-263

DOI: 10.46886/IJARAFMS/v4-i2/862

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Why Process Oriented Management Accounting Techniques are More Useful to Handle New Era Problems

AUTHORS: Zaryab SHEIKH, Shafaq RANA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 18 May, 2014

PAGES: 264-270

DOI: 10.46886/IJARAFMS/v4-i2/863

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Risk Modelling in Healthcare Markets: a Comparative Analysis of three Risk Measurement Approaches

AUTHORS: Henry Asante ANTWI, Zhou LULIN, Ethel YIRANBON, James Onuche AYEGBA, Mary-Ann YEBAOH, Emmanuel Osei BONSU

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 271-281

DOI: 10.46886/IJARAFMS/v4-i2/890

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Evaluating the Consequences of Ageing Population on Healthcare Cost to Ghana using Inflation-Adjusted Expenditure and Demographic Factors

AUTHORS: Ethel YIRANBON, Zhou LULIN, Henry Asante ANTWI, Emmanuel Opoku MARFO, Kwame Oduro AMOAKO, Daniel Kwame OFFIN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 282-290

DOI: 10.46886/IJARAFMS/v4-i2/891

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Financial Factors Influencing Performance of Savings and Credit Co-Operative Organization in Kenya

AUTHORS: Jeremiah Mugo KARAGU, Bichanga OKIBO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 291-302

DOI: 10.46886/IJARAFMS/v4-i2/892

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Assessment of Challenges facing Small and Medium Enterprises towards International Marketing Standards: a Case Study of Arusha Region Tanzania

AUTHORS: Paluku KAZIMOTO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 303-311

DOI: 10.46886/IJARAFMS/v4-i2/893

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The Level at which Accounting Professors Use Information Technology at Universities

AUTHORS: Eesa ZAREI, Esmaeel Farzaneh KARGAR, Sedigheh BAZYAR

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 312-319

DOI: 10.46886/IJARAFMS/v4-i2/894

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Relationship between Economic Growth, Trade and Environment: Evidence from D8 Countries

AUTHORS: Abbas Rezazadeh KARSALARI, Mohsen MEHRARA, Maysam Musai, Mosa MOHAMMADI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 320-326

DOI: 10.46886/IJARAFMS/v4-i2/895

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The Effect of Regulation on the Quality of Published Information Disclosure of Listed Companies in Tehran Stock Exchange

AUTHORS: Rasoul Sadeghi BARZANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 327-333

DOI: 10.46886/IJARAFMS/v4-i2/896

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Portfolio Optimization by Using Birds Flight Algorithm

AUTHORS: Fatemeh Khaleghi MEYBODI, Hassan Dehghan DENAVI, Abolfazl SADEGHIAN

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 334-342

DOI: 10.46886/IJARAFMS/v4-i2/897

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The Impact of Management Accounting Literature to Practice: A Study of Management Accounting Concepts in the Philippines Industries

AUTHORS: Joy Lynn R. LEGASPI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 343-361

DOI: 10.46886/IJARAFMS/v4-i2/898

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The Effect of Management Earning Forecast‘s Error on Cost of Equity Capital of Companies Listed in Tehran Stock Exchange

AUTHORS: Roghaye ENTEZARIAN, Ali ZABIHI, Khosro Faghani MAKRANI

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 02 Jun, 2014

PAGES: 362-368

DOI: 10.46886/IJARAFMS/v4-i2/899

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Corporate Governance Mechanisms and Voluntary Disclosure Compliance: The Case of Banks in Jordan

AUTHORS: Fawzi AL SAWALQA

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 07 Jun, 2014

PAGES: 369-384

DOI: 10.46886/IJARAFMS/v4-i2/935

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Smoothness, Earnings Surprise and Stock Price Informativeness: Evidence from Indian Stock Market

AUTHORS: Gregory D. LYIMO

Received: 30 Nov, -0001 | Revised: 30 Nov, -0001 | Published: 07 Jun, 2014

PAGES: 385-394

DOI: 10.46886/IJARAFMS/v4-i2/936

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Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers

AUTHORS: Rim AFFES, Habib AFFES

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

PAGES: 395-412

DOI: 10.46886/IJARAFMS/v4-i2/953

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Paper to be Published

AUTHORS:

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

PAGES: 413-424

DOI: 10.46886/IJARAFMS/v4-i2/954

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