Vol 6, No 2 (2014)

DOI: http://dx.doi.org/10.5296/ajfa.v6i2

Vol. 6, No. 2, December 2014

Table of Contents

Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies PDF
Gaurav Kumar 1-18
The Impact of Credit Rating, Ownership and Relationships on Loan Spreads-Taiwan’s Evidence PDF
Cheng-Li Huang, Bih-Yun Kuo 19-52
Relationship between Firm Age and Financial Leverage with Dividend Policy PDF
Nasrollah Takhtaei 53-63
Is Temporary Trading Halt Mechanism for New Shares on The First Day of Trading Conducive to Curbing Speculations? PDF
Kai Shi, Li Nie 64-74
Disclosure Quality and Corporate Governance: Evidence from Iran PDF
Fatemeh Soheilyfar, Mohammad Tamimi, Mohammad Ramezan Ahmadi, Nasrollah Takhtaei 75-86
Is Stock Price Synchronicity a Measure of Noise or Stock Price Informativeness: Evidence from Audit Pricing Model PDF
Jim Wang 87-102
Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective PDF
Ihyaul Ulum, Imam Ghozali, Agus Purwanto 103-123
The Effective Factors in Abnormal Error of Earnings Forecast-In Case of Iran PDF
Hamid Rasekhi, Alireza Azarberahman, Jalal Azarberahman 124-141
Accounting Disclosure, Governance Standards and Innovation Activities in Emerging Markets PDF
Zhenxiang Chen, Ming Li, Liang Song, Yanan Xing, Zhaoguo Zhang 142-154
Does Shariah Compliant Stocks Perform Better than the Conventional Stocks? A Comparative Study Stocks Listed on the Australian Stock Exchange PDF
Krishna Reddy KR, Mingli Fu 155-170
Arfima-Figarch vs. Arfima-Hygarch: Case Study ETF Returns of Emerging Asian Countries PDF
Truong Hongngoc 171-194
Changing Bank Income Structure: Evidence from Large UK Banks? PDF
Kalsoom Jaffar, Kumbirai Mabwe, Robert Webb 195-215
The Compliance of Methods of Implementation of IFRS: Study of the Impact on the Relevance of Accounting Information PDF
Mohamed Rachid Ouezzani, Youssef Alami 216-238
The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure PDF
Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil, Wan Nordin Wan-Hussin 239-260
Tendency to Choose Big Audit Firms: Case of Indonesia PDF
Putu Agus Ardiana 261-277
Project Financial Management and Modern Financial Slavery: The Case of a KSA Metro Project Start-up PDF
Paul James 278-300
The Impact of Treasurer’s Experience And Knowledge on The Effectiveness of The Administration and Preparation of The Accountability Reporting System in North Sumatera PDF
Azhar Maksum, Rustam Hamid, Iskandar Muda 301-318
Real Estate Investment in Bangladesh: A Pre Liminary Study PDF
Naheem Mahtab, Maqbool Kader Quraishi 319-342
Valuing the First Negotiated Repurchase of the TARP Warrants PDF
Linus Theodore Wilson 343-350
Corporate Social Responsibility and Financial Performance: A Case Study of Jamuna Bank Limited, Bangladesh PDF
Mohammad Mazibar Rahman, Md Mamunar Rashid, Md Reiazul Haque 351-361
Corporate Governance and Financial Performance of Bank in Asian Regions and Recommendations PDF
Ping-fu Lai, On-na CHOI 377-406
Evaluation of Return Mean and Stock Surplus Return Mean with Two Approaches of Traditional Risk and Downside Risk PDF
Ebrahim Abbasi, Hanieh Sadat Hoseini, Amir Mohammadzadeh 407-421
Determinants of Disclosure Quality: Empirical Evidence from Iran PDF
Nasrollah Takhtaei, Zahra Mousavi, Mohammad Tamimi, Iman Farahbakhsh 422-438
Efficiency of Foreign Banks Operating in India: DEA Analysis PDF
Namita Rajput, Kamna Chopra, Shelly Oberoi 439-450
Evaluating Earnings Management in Taiwan’s Nonprofit Hospitals Using Cross-Sectional Abnormal Items Models PDF
Zhenjia Liu 451-468
Determinants of Operational Efficiency in Asian Banking: A Two-stage Banking Model Analysis PDF
Jonchi Shyu, Jia-Chi Lin, Chen-Kuang Wu 469-486
Stakeholders’ Perception of the Independence of Public Sector Auditors in Nigeria PDF
Oyerogba Ezekiel Oluwagbemiga, Solomon Adeoluwa Zaccheaus, Olaleye Michael Olugbenga, Adesina Temitope Oluwaseyi 487-502

Book Reviews

Impact of Cashless Banking on Banks’ Profitability (Evidence from Nigeria) PDF
Alagh Jacinta Itah, Ene Emeka Emmanuel 362-376

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