International Journal of Accounting and Financial Reporting
Table of Contents
Articles
| The effect of debt, firm size and liquidity on investment -cash flow sensitivity | |
| Hechmi Soumaya | Pages 1-16 |
| Audit Quality and Earnings Management in the Tunisian Context | |
| Zgarni Inaam, Hlioui Khmoussi, Zehri Fatma | Pages 17-33 |
| Price Discovery in Indian Agricultural Commodity Markets | |
| Prof. Sanjay Sehgal, Dr. Namita Rajput, Rajeev Kumar Dua | Pages 34-54 |
| International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management | |
| Xinhua Wang, Bibo Yang | Pages 55-75 |
| Auditing Issues with Chinese Reverse Merger Companies Traded in the United States | |
| Frederic M. Stiner, Susan A. Lynn | Pages 76-88 |
| The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study) | |
| Hamid Soleimani, Hojjat Soleimani, Seyed Hesam Vaghfi, Davood Salehfar | Pages 89-95 |
| The accuracy of Altman’s models in predicting hotel bankruptcy | |
| Mihail N Diakomihalis | Pages 96-113 |
| Implementing IAS-IFRS in the Moroccan Context: An Explanatory Model | |
| Khalifa Ahsina | Pages 114-124 |
| The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country | |
| David Mathuva | Pages 125-141 |
| The board of directors and the corporate tax planning: Empirical Evidence from Tunisia | |
| Aliani Khaoula, Zarai Mohamed Ali | Pages 142-157 |
| Crash occurrence probability and stock market efficiency the indie stock exchange case via Shannon entropy | |
| Boubaker Adel, Sahli Lamia | Pages 158-167 |
| Board Characteristics and Firm Performance: Case of Saudi Arabia | |
| Mohammad Ahid Ghabayen | Pages 168-200 |
| Value relevance of accounting data and financial crisis in Europe: an empirical analysis | |
| Alain Devalle | Pages 201-217 |
| Auditing Government Institutions in Zimbabwe Frameworks, Processes and Practices | |
| Dr. Zhou Gideon, Zinyama Tawanda | Pages 218-237 |
| Identification and analysis of nonfinancial measures that affect investment decisions using the Delphi method | |
| Dr. Mohammad Reza Abbaszadeh, Tahereh Mehrabankhou | Pages 238-256 |
| “Intrinsic Value vs. Market Value: An Empirical Mean-Reversion-Based Study” | |
| Hassan El Ibrami, Saidatou Dicko | Pages 257-267 |
| Corporate Social Responsibility Practices (CSR) and CSR Performance in Malaysian Automotive Industry | |
| Nursyazwani Mohd Fuzi, Auni Fatin Nadia Chiek Desa, Siti Norhafizan Hibadullah, Farah Izzaida Mohd Zamri, Nurul Fadly Habidin | Pages 268-277 |
| Factors influencing intellectual capital disclosure by Portuguese companies | |
| Ana Lúcia Ferreira, Manuel Castelo Branco, José António Moreira | Pages 278-298 |
| Equity Capital-Structure-Based Evaluation Method | |
| Hassan El Ibrami, Ahmed Naciri | Pages 299-309 |
| The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange | |
| Ebrahim Mohammed Al-Matari, Abdullah Kaid Al-Swidi, Faudziah Hanim Fadzil, Yahya Ali Al-Matari | Pages 310-332 |
| Confrontation between Supply and Demand for Voluntary Information in the Annual Reports in an Emerging Country: The Tunisian Case | |
| Raida CHAKROUN | Pages 333-366 |
| Analysis of Tax Formation and Impact on Economic Growth in Nigeria | |
| Ebiringa, O.T, Emeh Yadirichukwu | Pages 367-385 |
| The comparability of audit reports issued in the European Union: An empirical study based on separate and consolidated financial data | |
| Dr. Mondher FAKHFAKH | Pages 386-422 |
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