Vol 7, No 2 (2017)

DOI: https://doi.org/10.5296/ijafr.v7i2

Table of Contents

Articles

Does Sustainability Increase Financial Performance? A Quantitative Comparison between the S&P 500 and S&P 500 ESG Factor Weighted Index
Sean Stein Smith
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Pages 1-15
Importance of Generic Skills in Accounting Education: Evidence from Egypt
Amani Hussein
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Pages 16-35
A Study on Ownership Structure and Financial Performance of Listed Beverage Food and Tobacco Companies in Sri Lanka
Saseela Balagobei, Thirunavukkarasu Velnampy
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Pages 36-47
Value Relevance of DuPont Identity
Pradeep Kumar Gupta
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Pages 48-60
Sustainability Reporting Practices: Evidence from Bangladesh
Sumaiya Akhter, Pappu Kumar Dey
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Pages 61-78
Moderating Effect of Social Uncertainty between Capital Budgeting Practices and Performance
Lingesiya Kengatharan
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Pages 79-95
Do Multinational Companies Practice Good Corporate Governance? Empirical Evidence from Bangladesh
G. M. Wali Ullah, Sarwar Uddin Ahmed, Samiul Parvez Ahmed, Kazi Md. Jamshed
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Pages 96-111
Corporate Governance and Cash Holdings: Empirical Evidence from an Emerging Country, Sri Lanka
Alagathurai Ajanthan, KGA Udhaya Kumara
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Pages 112-128
The Analysis of the Relationship between the Values under IFRS and under GCAS: An Exploratory Study on Moroccan Financial Market
Anass Cherti, Houria Zaam
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Pages 129-139
GST (Goods and Services Tax) - A Game Changer for India
Sarbjit Singh
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Pages 140-147
FDI Inflow, Stock Market Performance and Exchange Rate: Indian Scenario
Kunal Kunal, B V Phani
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Pages 148-171
Challenges to the Users of Financial Reports Constructed Using Multiple Measurement Bases: A Review of the IASB’s Conceptual Framework for Financial Reporting
Mohammed Riaz Azam
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Pages 172-177
Benefits and Challenges of International Financial Reporting Standards Adoption in Ghana: Accounts and Business Managers’ Perspective
Richmell Baaba Amanamah
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Pages 178-193
IFRS Adoption in Ghana: The Dimensions of Challenges Firms Encounter
Nasiru Inusah, Joseph Yaw Dwommor
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Pages 194-209
Impact of Corporate Governance Practices on Firm's Cash Holdings in an Emerging Market: A Panel Data Analysis
Lingesiya Kengatharan
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Pages 210-224
The Financial Crisis, Basel Accords and Bank Regulations: A Conceptual Framework
Mona A. ElBannan
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Pages 225-275
The Determinants of the Foreign Exchange Exposure in the Life Insurance Companies in Egypt: An Applied Study
Mohammed Sabry Ibrahim Nada, Rehab Emad El-Din Mohammed Ibrahim
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Pages 276-291
Board Structure and Financial Performance of Listed Finance Companies in Sri Lanka
S. Jeyan Suganya, Lingesiya Kengatharan
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Pages 292-302
Application of F-Score in Predicting Fraud, Errors: Experimental Research in Vietnam
Dang Ngoc Hung, Hoang Thi Viet Ha, Dang Thai Binh
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Pages 303-322
The Determinants of Tax Returns for Tax Officials: An Essay in the Tunisian Context
Abdelhakim Ben Ali
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Pages 323-335
Effect of Information and Communication Technology Adoption on Non-Financial Performance of Quoted Manufacturing Industries in Nigeria
T. A. Akanbi
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Pages 336-345
Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective
Ashok Chakraborty
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Pages 346-358
An Analysis of Earnings Management: Evidence from Food & Allied Industry of Bangladesh
Ajaan Rahman Khan, Mohsina Akter
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Pages 359-372
Financial Performance Evaluation of IT Companies through Two Stage- DEA
Sunil Kumar Parupati, Sudershan Kuntluru, T. Satyanaryana Chary
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Pages 373-390
Board Leadership Structure and Firm Performance: Evidence from Listed Companies in Sri Lanka
Saseela Balagobei, K.G.A. Udayakumara
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Pages 391-403
Empirical Analysis of Determinants of Profitability of Banks: Evidence from Indian Public Sector Banks
Pritpal Singh Bhullar, Pradeep K. Gupta
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Pages 404-416
Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate
Dusica Stevcevska Srbinoska
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Pages 417-450
Bank Governance, Risk and Bank Insolvency: Evidence from Tunisian Banks
Nesrine Djebali, Khemais Zaghdoudi
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Pages 451-471
The Effects of Corporate Governance Mechanisms on Investment In Information Technology: Evidence from Tunisan Banks
Nourhene Blibech, Mohamed Tahar Rajhi
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Pages 472-490
Does Financial Crisis Affect the Cost of Equity Estimation? Evidence from the Tunisian Stock Exchange
Kouki Mondher, Abderrazek Elkhaldi, Wided Bouani
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Pages 491-505
Link between Knowledge Management and Managerial Accounting: Impacts of Environment and Structure
Quang Linh Huynh
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Pages 506-520
On the Nonlinear Relationship between Bank Financing and Firm Performance: A PSTR Model for Tunisian Companies
Abdelaziz Hakimi
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Pages 521-537
IFRS for SMEs: A Structured Literature Review
M. Benhayoun Issam, M. Marghich Abdellatif
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Pages 538-561
Capital Structure Decisions and Corporate Performance: Evidence from Chinese Listed Industrial Firms
Ratnam Vijayakumaran
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Pages 562-576
Working Capital Management and Corporate Performance: Evidence from Sri Lankan Listed Manufacturing Firms
Ratnam Vijayakumaran, Sunitha Vijayakumaran
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Pages 577-591