Vol 9, No 4 (2019)

DOI: https://doi.org/10.5296/ijafr.v9i4

Vol 9, No 4, December, 2019

Table of Contents

Articles

Opportunity or Crisis? Volatility and Leverage Effect in the World’s Largest Economies
Amalendu Bhunia, Devrim Yaman
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Pages 1-18
Contributing Factors on the Effectiveness of Delivering Business Technology Courses: On-Ground Versus Online
John Tan, Hongwei Du, Ching-Lih Jan, Robert Lin
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Pages 19-40
The Impact of Executive Management on Internal Auditing Quality Under the Agency's Problem: Evidence From Egypt
Osama Wagdi, Amira Hasaneen, Madyha Metwally
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Pages 41-63
Cash Conversion Cycle: Which One and Does It Matter?
Xin Tan, Sorin A. Tuluca
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Pages 64-76
Financial Performance of Non-oil Manufacturing Companies Listed on the Libyan Stock Market (LSM): Mixed Methods Study
Khalifa Mohamed Khalifa Omar
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Pages 77-105
Institutional Ownership and Disclosure of Forward-Looking Information: Evidence From Egypt
Eman M. Saad Eldeen
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Pages 106-123
Family Control and Earnings Management: An Empirical Analysis of the Lebanese Banking Sector
Ekramy S. Mokhtar, Ali M. Elharidy
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Pages 124-147
Macro-Economic Variables and Stock Prices: Empirical Evidence From Sri Lanka
S. Anandasayanan
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Pages 148-156
Role of Internal Audit in Accounting Information Control in Public Departments: An Applied Study to the Sudanese Ministry of Interior (2009 - 2017)
Sana Ali Yassin
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Pages 157-170
Blockchain Implications for the Monetization of Identity Governed by Individuals
Sean Stein Smith
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Pages 171-182
Impact of Corporate Governance on Firms’ Financial Flexibility in the Emerging Economy: Evidence From Bangladesh
Md Rashidul Islam, Man Wang, Muhammad Zulfiqar
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Pages 183-204
How Do Italian Private Companies Respond to a Reduction in the Corporate Standard Tax Rate? A Focus on the Ownership Gender Diversity Effect
Simone Poli
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Pages 205-220
The Effect of Investment Committee on the Financial Sector Performance of Saudi Financial Market in View of Vision 2030: A Panel Data Approach
Ebrahim Mohammed Al-Matari
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Pages 221-241
Social Influence and Individual Financial Behavior for Digital Banking: A Causal Study
Tarika Singh Sikarwar
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Pages 242-259
2016 Presidential Election - The Winners and Losers in the Health Care Industry
Afua A. B. Agyekum, Sharon Finney, Ayishat Omar, Alex P Tang
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Pages 260-275
Do Exchange Rate Changes Have Asymmetric or Symmetric Effects on the Demand for Money in the Gambia
Kebba Bah, Karamat Khan, Artif Taufiq Nurrachman Aziez, Ali Kishwar
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Pages 276-289
Impact of Financial Leverage on Debt Servicing Capability - A Comparative Study Between Listed MNCs and Domestic Companies of Bangladesh
Syed Md. Khaled Rahman, Tasmina Chowdhury Tania
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Pages 290-312
Impact Internal Control on Efficiency of the Organizations in Jaffna District
Piriya Muraleetharan
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Pages 313-321
The Relationship Between Inflation and Gold Price: Evidence From Sri Lanka
S. Anandasayanan, Janani Thevananth, A. Mathuranthy
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Pages 322-333
The Benefits and Challenges of IFRS Adoption in India: The Dawn of a New Era
Anubha Srivastava, Preeti Kulshrestha
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Pages 334-350
Fourth Quarter Earnings Volatility: Case of Firms Listed in DFM
Nadia Sbei Trabelsi
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Pages 351-369
Corporate Governance and Accounting Earnings Management: The Case of Tunisia
Azhaar Lajmi, Wided Khiari, Khaled Kanzari
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Pages 370-384
The Moderating Effect of Firm Characteristics on the Association Between Accounting Conservatism and Cash Holdings
Walid Shehata Soliman
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Pages 385-405
How Economic Globalization Changes International Investment Decisions
A. G. Pomelnikov
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Pages 406-413
Impact of the Audit Committee's Characteristics on Voluntary Disclosure: The Case of the Banks Operating in Jordan
Abdullah Majed Al Ma'ani, Akram Alawad
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Pages 414-419
Critique and an Extension of Nohora García’s Understanding Mattessich and Ijiri: A Study of Accounting Thought
Khalid Al-Adeem
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Pages 420-438
Impact of Record Keeping Practices on Business Performance of Small and Medium Scale Enterprises in Sri Lanka
Saseela Balagobei
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Pages 439-451