International Journal of Accounting and Financial Reporting (IJAFR)-(ISSN :2162-3082) is an internationally refereed journal published semi-annually in June and December, published by Macrothink Institute, United States. This established journal publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research and historical analysis, articles examine significant research questions from a broad range of perspectives.

Announcements
Call for paper Submission |
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| IJAFR will cover all areas of Accounting and Financial Reporting. We welcome papers in Accounting, Finance, Banking, Financial Reporting, Auditing and relevant subjects. | |
| Posted: 2011-07-02 | More... |
Recruitment of Reviewers |
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| Would you like to be a reviewer of International Journal of Accounting and Financial Reporting? Welcome you join us. Status: Part time Working language: English Working style: Internet-based Payment: Volunteer job, no payment |
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| Posted: 2011-07-01 | More... |
| More Announcements... |
Vol 3, No 1 (2013)
Table of Contents
Articles
| A Global Comparison of Insider Trading Regulations | |
| James H. Thompson | Pages 1-23 |
| The Association between Various Earnings and Cash Flow Measures of Firm Performance and Stock Returns: some Iranian evidence | |
| Ali Mazloom, Alireza Azarberahman, Jalal Azarberahman | Pages 24-41 |
| The impact of the Law on Strengthening the Security of Financial Relations on the value relevance of accounting information in Tunisian Stock Exchange | |
| Mohamed Rafik BEN AYED, Ezzeddine ABAOUB | Pages 42-63 |
| Disclosure regime for mandatory disclosures by banks and financial institutions in Nepal | |
| Narendra Sharma | Pages 64-80 |
| The effect of intellectual capital disclosure on the value creation: An empirical study using Tunisian annual reports | |
| Jihene Ferchichi, Robert Paturel | Pages 81-107 |
| Market reaction to health care law: An event study | |
| Musab Ababneh, Alex Tang | Pages 108-127 |
| Constructive Capitalization of Operating Leases in the Hong Kong Fast-Food Industry | |
| Benjamin Y. Tai | Pages 128-142 |
| An Empirical Analysis for Abnormal Returns from Initial Public Offerings (IPOs): evidence of Iranian oil and chemical industries | |
| Mahdi Filsaraei, Alireza Azarberahman, Jalal Azarberahman | Pages 143-161 |
| How CFO’s communicate financial information - A pedagogical task in theory and practice | |
| Krister Bredmar | Pages 162-181 |
| Analysis of Determinants of Split Ratings and Rating Conservativeness between Japanese and US Credit Rating Agencies | |
| Yoshiki Shimizu, Junghee Lee, Hideki Takei |
| How to Report Receivables at Fair Value? | |
| Damito Doria Magpantay |
| Relative Ability of Earnings Data and Cash Flow in Predicting Future Cash Flows | |
| Nasrollah Takhtaei, Hassan Karimi |
| A Study of the Impact of Informational Complexity, Transparency and Stewardship on Decision Usefulness: The Users Perspective | |
| Chester Brearey |
| Impact of Gender upon the Perception and Auditor's Job Satisfaction | |
| Nasrollah Takhtaei, Leila Abbasi Dezfully |
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