Vol 6, No 1 (2016)

DOI: https://doi.org/10.5296/ijafr.v6i1

Table of Contents

Articles

Ownership Structure and Dividend Policy of Listed Deposit Money Banks in Nigeria: A Tobit Regression Analysis
Idris Ibrahim, Hussaini Shuaibu
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Pages 1-19
The Impact of Sarbanes Oxley 404 Exemption on; Non-accelerated filers, Investor’s Confidence And External Audit Fees
Osama Omar Jaara, Maen Reda Oweis
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Pages 20-37
Assessing Corporate Governance Practices of Mauritian Companies
Padachi K., Urdhin H. R., Ramen M.
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Pages 38-71
The Impact of IFRS/IAS Adoption on Corporate Income Taxation in Ghana
Virgil Nbellah Abedana, Kwame B. Omane-Antwi, Alexander Owiredu
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Pages 72-95
The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy
Manuela Lucchese, Ferdinando Di Carlo
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Pages 96-126
The Impact of IFRS Adoption on Accounting Conservatism in the European Union
Daniel Zeghal, Zouhour Lahmar
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Pages 127-160
Dynamics of Accounting Theory and Practice: Accounting Issues of Loan Loss Provisioning and Measurements of Financial Instruments of Nigeria Qouted Banks
Ndubuisi Odoemelam
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Pages 161-189
Social and Environmental Accounting: A Reflection of Indonesian Firms’ Involvement
Aprianto Aprianto
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Pages 190-199
Internal Control and Revenue Fund Management among County Governments in Kenya
Cleophas Omariba Oyaro, Orina Ronald Angwenyi
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Pages 200-228