Vol 6, No 2 (2016)

DOI: https://doi.org/10.5296/ijafr.v6i2

Table of Contents

Articles

Due Diligence Driving the Success of Mergers and Acquisitions in Macedonia
Dushica Stevchevska Srbinoska
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Pages 1-14
The Value and Risk Relevance of Fair Value: The Case of French Firms
Mondher Kouki, Mosbeh Hsini, Farah Tabassi
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Pages 15-26
The Impact of Corporate Governance on Stock Price and Trade Volume
Wafaa Salah Mohamed, May M. Elewa
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Pages 27-44
Determining Factors Affecting Audit Opinion: Evidence from Turkey
Ahmet Özcan
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Pages 45-61
An Evaluation of Household Accounting in Mauritius
Vidisha Gunesh Ramlugun, Dineshwar Ramdhony, Bissoon Poornima
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Pages 62-76
The Anatomy of Sick Banks in Nigeria: Evidences from Multidiscriminate Analysis Models on Selected Nigerian Commercial Banks
Philip Olawale Odewole, Rafiu Oyesola Salawub
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Pages 77-100
Corporate Governance Mechanisms and Firms’ Performance: An Empirical Analysis of Firms Listed on the Saudi Stock Exchange
Hamad Yuosef Alhumoudi
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Pages 101-145
Differences between National Reporting Practices and IFRS for SMEs Presentation and Disclosure Requirements: Evidence from Italy
Diego Valentinetti, Michele Antonio Rea, Caterina Basile
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Pages 146-174
Assessment of Enhancing Transparency of Financial Statements
Viswa Nadham N.
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Pages 175-189
The Strategic Integration of Enterprises as Determinant Of Merger and Acquisition Success
Dusica Stevcevska Srbinoska
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Pages 190-216
Corporate Governance Score and the Quality of Financial Disclosures: Evidence from the French Context
Mondher Kouki, Bilel Ben Attia
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Pages 217-230
Identifying the Classification of EU Countries by an Alternative Variable: The “Stakeholders’ Perception”
Marco Sorrentino, Benedetta Gesuele, Massimiliano Farina Briamonte, Fabio Fiano
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Pages 231-246
Audit Committee Characteristics and Earnings Management: Evidence from India
Mamta Mishra, Amarjeet Kaur Malhotra
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Pages 247-273
Designing Causal Maps Adopting an Intellectual Capital Perspective: A Case Study Analysis
Federica De Santis
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Pages 274-292
An Overlook at Bankruptcy Prediction in Italy in 2016: An Application of the Altman’s Model on Failed Italian Manufacturing Companies In The 2016-First Quarter
Matteo Pozzoli, Francesco Paolone
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Pages 293-309
The Impact of Government Budget on Environmental Disclosure and Sustainability in Jordan
Jebril Farouq Hussein Jebril
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Pages 310-316
Value Relevance (VR), Earnings Management and Corporate Governance System
Reza Dowlatabadi, Mahdi Filsaraei
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Pages 317-330
Comprehensive Income Presentation According to IAS 1 in Italy and in the United Kingdom: A Comparison of Preparers’ Opinions
Barbara Falzago, Tiziana De Cristofaro
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Pages 331-355
The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors
Sulaiman Mustafa Al-Dalahmeh, Usama Abdilmune'm, Khalil Ebrahim Al-Dulaimi, Jamal Al-Afif
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Pages 356-378
The Importance of Operating Budgets in Estimating the Revenues and Expenses in the Industrial Companies Operated in the Aqaba Special Economic Zone Authority
Lu'ay Mohammad Wedyan, Muneer Mohamad Jaradat, Mohammad Mahmoud Bshayreh
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Pages 379-394
CSR Monetary Accounting Impact Mechanism: A Conceptual Model
Mona Abou Taleb
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Pages 395-418