Vol 3, No 2 (2013)

DOI: http://dx.doi.org/10.5296/ijafr.v3i2

Table of Contents


An Interview-Based Study of Individual and Institutional Preparedness for Teaching IFRS PDF
Noema E. Santos, William Clayton Quilliam Pages 1-11
Phantasmagoric Accounting in Malaysia: A Case Study of ‘The Triumph of Hope over Experience’? PDF
Azham Md. Ali Pages 12-69
A Study Relationship between Firm Performance and Dividend Policy by Fuzzy Regression: Iranian scenario PDF
Seyed Hasan Salehnezhad Pages 70-75
Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards PDF
James Penner, Jerry Kreuze, Sheldon Langsam Pages 76-92
Small-sized companies' earnings management: evidence from Italy PDF
Simone Poli Pages 93-109
Critical reflection on XBRL: A “customisable standard” for financial reporting? PDF
Diego Valentinetti, Michele Antonio Rea Pages 110-132
Ownership Structure and Corporate Voluntary Disclosure: Evidence from Bahrain PDF
Omar Issa Juhmani Pages 133-148
The Relation Between Stock Repurchase And Ownership Structure In France PDF
Rim El Houcine, adel Boubaker Pages 149-161
Research on the effect of financial contagion in the subprime crisis PDF
Aymen JEBRI, Faouzi JILANI, Naoufel LIOUANE Pages 162-179
The Effect of Large Controlling Shareholder’s Presence and Board of Directors on Firm Value PDF
Aymen JEBRI Pages 180-201
A Comparative Study of the Propensity of Whistle-Blowing: Empirical Evidence from China, Taiwan, and the United States PDF
Dennis B.K. Hwang, Yan Chen, Andrew Blair Staley, Yafang Tsai, Chin-Ling Chu Pages 202-224
A nonlinear simultaneous equation analysis of managerial ownership and debt policy : Evidence from Tunisian Stock Exchange PDF
Fatma Ben Moussa, Jameleddine Chichti Pages 225-254
Factors Influencing Dividend Payout in Thailand: A Tobit Regression Analysis PDF
Pornumpai Komrattanapanya, Phassawan Suntraruk Pages 255-268
Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures PDF
Ben Kwame Agyei-Mensah Pages 269-286
The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100 PDF
Prof Dr. Ganite Kurt, Prof Dr. Beyhan Marsap, Assoc Prof Dr. Tugba Ucma Uysal Pages 287-296

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