Vol 3, No 1 (2013)

DOI: https://doi.org/10.5296/ijafr.v3i1

Table of Contents

Articles

A Global Comparison of Insider Trading Regulations
James H. Thompson
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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
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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
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Pages 42-63
Disclosure regime for mandatory disclosures by banks and financial institutions in Nepal
Narendra Sharma
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Pages 64-80
The Effect of Intellectual Capital Disclosure on the Value Creation: An Empirical Study Using Tunisian Annual Reports
Jihene Ferchichi, Robert Paturel
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Pages 81-107
Market Reaction to Health Care Law: An Event Study
Musab Ababneh, Alex Tang
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Pages 108-127
Constructive Capitalization of Operating Leases in the Hong Kong Fast-Food Industry
Benjamin Y. Tai
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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
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Pages 143-161
How CFO’s communicate financial information - A pedagogical task in theory and practice
Krister Bredmar
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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
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Pages 182-188
How to Report Receivables at Fair Value?
Damito Doria Magpantay
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Pages 189-213
Relative Ability of Earnings Data and Cash Flow in Predicting Future Cash Flows
Nasrollah Takhtaei, Hassan Karimi
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Pages 214-226
A Study of the Impact of Informational Complexity, Transparency and Stewardship on Decision Usefulness: The Users Perspective
Chester Brearey
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Pages 227-257
Impact of Gender upon the Perception and Auditor's Job Satisfaction
Nasrollah Takhtaei, Leila Abbasi Dezfully
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Pages 258-267
An Analysis of Anomalies Split To Examine Efficiency in the Saudi Arabia Stock Market
Mohammed Hokroh
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Pages 268-276
Study of Information content Economic Value Added in Explain new models based on Free Cash Flow (CVFCFF and CVFCFE)
Meysam Kaviani
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Pages 277-292