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journal of accounting, finance and auditing studies

Number 3/3, 2017

  • 1-13
    Financial Analysis of Information and Technology Industry of India (A Case Study of Wipro Ltd and Infosys Ltd)
    Authors: Dr. Pramod Bhargava
    Number of views: 17
  • 14-30
    The Impact Of Extensible Business Reporting Language Education And Adoption On Stock Exchange Development: A Focus On Nigeria
    Authors: O. Samuel Faboyede, O. Dick Mukoro, Francis Iyoha, A. Hannah Odafen
    Number of views: 17
  • 31-73
    How the Mandatory IFRS Covergence and Conservatisms Determine the Value Relevance of Accounting Information: Empirical Evidence from Indonesia
    Authors: Fuad, Indira Januarti, Ali Riza Fahlevi
    Number of views: 16
  • 74-92
    The Nexus between Social Capital and Household Investment among Financially Included Youth in Kenya
    Authors: Richard M. Kiai
    Number of views: 17
  • 93-107
    Bank Credit Risk: Evidence from Tunisia using Bayesian Networks
    Authors: Mohamed Wajdi Triki, Younes Boujelbene
    Number of views: 18
  • 108-131
    İflasın Ertelenmesi ve Borca Batıklık Bilançosunun Çıkarılması (Postponement of Bankruptcy and Issuance of Over-Indebtedness Balance Sheet)
    Authors: Ahmet Gökgöz
    Number of views: 17
  • 132-143
    The Impact of Treasury Single Account on the Liquidity of Banks in Nigeria
    Authors: Opeyemi O. Ajetunmobi, Kehinde Adesina, Samuel O. Faboyede, B. Peter Adejana
    Number of views: 15

Number 3/2, 2017

  • 1-15
    Prospensity To Pay Dividend : Testing For Life Cycle and Free Cash Flow Theories
    Authors: Novi Swandari Budiarso
    Number of views: 18
  • 16-43
    The Co-operative Regulatory Framework in a Small State: Reviewing the Alternatives
    Authors: Peter J Baldacchino, Miraine Falzon, Simon Grima
    Number of views: 18
  • 44-63
    The Implementation of Good Corporate Governance (GCG) to Improve Service Quality: The Case of State-Owned Electricity Company in Indonesia
    Authors: Hasan Basri, Almira Keumala Ulfah, M. Shabri Abd. Majid
    Number of views: 17
  • 64-80
    Impact of Intellectual Capital on Profitability - Conventional versus Islamic Banks
    Authors: Rashedul Hasan, Niaz Mohammad, Mohammad Faridul Alam
    Number of views: 22
  • 81-95
    Risk of refunding default in micro-finance institution by Bayesian networks: Case of Tunisia
    Authors: Mohamed Wajdi Triki, Younes Boujelbene
    Number of views: 16
  • 96-115
    Similarities and Differences Related to the Scope and Valuation of the Financial Investments According to Turkish Accounting Standards / Turkish Fınancial Reporting Standards / Turkish Tax Procedure Law
    Authors: Feden Koç
    Number of views: 15
  • 116-157
    Materiality Disclosures in Statutory Auditing: A Maltese Perspective
    Authors: Peter J Baldacchino, Norbert Tabone, Ryan Demanuele
    Number of views: 17
  • 158-174
    Muhasebe Eğitiminde Ticari Belge Öğretiminin Değerlendirilmesi: Ön Lisans ve Lisans Programları Üzerine Bir Araştırma (Evaluation of Commercial Documents Training in Accounting Education: A Study on Associate Degree and Undergraduate Degree Programs)
    Authors: Ahmet Gökgöz
    Number of views: 16

Number 3/1, 2017

  • 1-16
    Audit quality and Earnings Management in Quoted Nigerian Banks
    Authors: Sylvester ERIABIE, Eyesan Leslie DABOR
    Number of views: 16
  • 17-36
    An Investigation of the Effect of Tax Incentives on the FDIs: A Case of EPZs in Athi River Kenya
    Authors: Gladys Wanjiku THUITA
    Number of views: 14
  • 37-51
    Built-in Premium Effects within Exotic FX Options
    Authors: John Mark CARUANA, Joseph FALZON, Simon GRIMA
    Number of views: 18
  • 52-63
    The Effect of Industrial and Geographic Diversifications on the Earnings Management of the Manufacturing Companies in Indonesia
    Authors: Hasan BASRI, Dahlia BUCHARI
    Number of views: 15
  • 64-79
    Juxtaposition of Micro and Macro Dynamics of Dividend Policy on Stock Price Volatility in Financial Sector of Pakistan: (Comparative Analysis through Common, Fixed, Random and GMM Effect)
    Authors: Kashif HAMID, Muhammad Usman KHURRAM, Wasim GHAFFAR
    Number of views: 17
  • 80-90
    IFRS 9 for financial institutions - the case for IFRS and FinRep-taxonomies – a conceptual gap analysis
    Authors: Dirk BEERBAUM, Maciej PIECHOCKI
    Number of views: 16
  • 91-106
    Güney Kore’deki Muhasebe Eğitimi Üzerine Bir İnceleme (A Study on Accounting Education in South Korea)
    Authors: Ahmet GÖKGÖZ
    Number of views: 19

Number 2/4, 2016

  • 1-19
    Faizsiz Bankacılık Algısı: Uşak İli Örneği (Islamic Banking Perception: The Case of Usak City)
    Authors: Ercan ÖZEN, Leyla ŞENYILDIZ, Kenan AKARBULUT
    Number of views: 55
  • 20-42
    Application of Fuzzy AHP in Selection of Accounting Elective Courses in Undergraduate and Graduate Level
    Authors: Ahmet ONAY, Çağlar KARAMAŞA, Bilal SARAÇ
    Number of views: 79
  • 43-59
    Determinants of Subordinates’ Participation in Budget Planning: A Study from Nigeria
    Authors: Adeniran Samuel FAKILE, Stephen Aanu OJEKA, Babajide OYEWO
    Number of views: 76
  • 60-74
    Determinants of Government Agencies’ Readiness in Adopting Accrual Accounting System – A Study in the Local Agencies of Indonesian Ministry of Religious Affairs
    Authors: Hasan BASRI, Heru FAHLEVI, Syarifah Hanifa SORAYA
    Number of views: 61
  • 75-107
    Beklenen Fayda ve Beklenti Teorileri Bağlamında Geleneksel Finans - Davranışsal Finans Ayrımı (Traditional Finance - Behavioral Finance Distinction in the Context of Expected Utility and Prospect Theories)
    Authors: Bilgehan TEKİN
    Number of views: 51
  • 129-141
    6102 Sayılı Türk Ticaret Kanunu Açısından Kurumsal Yönetim İlkelerinin Değerlendirilmesi (Evaluation Of Corporate Governance Prenciples According To Turkish Commercial Code Numbered 6102)
    Authors: Seçkin GÖNEN, Emin YÜREKLİ
    Number of views: 64
  • 142-154
    Taşıyıcı Bitkilerin Türkiye Muhasebe Standartları Çerçevesinde Muhasebeleştirilmesi (Recognition of Carrier Plants Within The Frame of Turkish Accounting Standards)
    Authors: Ahmet GÖKGÖZ, Fatma TEMELLİ
    Number of views: 53
  • 155-171
    Assessing the Connectedness between Corporate Governance Mechanisms and Financial Performance of Listed Oil and Gas Companies in Nigeria
    Authors: Segun AYODELE, Adeyemo K. ADEREMI, Imoleayo F. OBIGBEMI, Stephen A. OJEKAd
    Number of views: 65
  • 172-194
    Market Timing Ability of Fund Managers in India: An Analysis
    Authors: Bilal Ahmad PANDOW
    Number of views: 62
  • 195-217
    Effects of Employee Ownership on the Performance of French Companies SBF120: Empirical Validation
    Authors: Refka MAGHRAOUI, Jameleddine ZIDAI
    Number of views: 52

Number 2/3, 2016

  • 1-19
    Financial Factors in Ukraine’s Machine-Building Industry Development
    Authors: Pavlov KERIMOV
    Number of views: 47
  • 36-55
    Basel III Düzenlemeleri Çerçevesinde Likidite Riskinin Ölçülmesi ve Modellemesi (Measurement and Modelling of Liquidity Risk under the Basel III Rules)
    Authors: Ercan TÜRKÜNER
    Number of views: 70
  • 56-63
    Financial Structure and the Profitability of Manufacturing Companies in Nigeria
    Authors: Obigbemi Imoleayo FOYEKE, Faboyede Samuel OLUSOLA, Adeyemo Kingsley ADEREMI
    Number of views: 50
  • 64-84
    Girişimci, Muhasebeci Mi Olmalıdır? – Tokat Organize Sanayi Bölgesi Örneği (Should An Entrepreneur Be An Accountant ? Tokat Organized Industrial Site Case Study)
    Authors: Mihriban COŞKUN ARSLAN, Seda ALDEMİR, Mehmet Reşat DAĞ
    Number of views: 59
  • 85-97
    Extensible Business Reporting Language (XBRL): A Tool for Accounting Education in the 21st Century
    Authors: Samuel FABOYEDE, Obiamaka NWOBU, Oladimeji AKANDE, Olufemi OLADIPO
    Number of views: 53
  • 98-114
    Üniversite Öğrencilerinin Muhasebe Meslek Etiğine Bakış Açılarının İncelenmesi: OKÜ Öğrencileri Örneği (Investigation of Viewpoints to Accounting Professional Ethics of University Students: OKU Students Case)
    Authors: Cançağ GÜLMEZ, Mustafa KILLI, Bülent ÖZ
    Number of views: 81
  • 115-132
    TFRS Kapsamında Sermayenin Korunabilirliğinin Ekonomik Kâr Analizi ve Getirilen Öneri Üzerine Bir Uygulama(Economic Profit Analysis Of Capital’s Preservation On Scope Of IFRS and Recommended Proposition With An Application)
    Authors: Hilmi KIRLIOĞLU, Fırat ALTINKAYNAK
    Number of views: 73
  • 133-157
    Yatırım Amaçlı Gayrimenkullerin TMS 40 Kapsamında Muhasebeleştirilmesi (Accounting For Investment Properties Within Turkish Accounting Standard 40 Context)
    Authors: Seçkin GÖNEN, Aykut GÜRYEL
    Number of views: 52
  • 158-184
    Vakalarla İçeriden Öğrenenler Ticareti Tarihi Ve Düzenlemeleri (The History of Insider Trading With Cases And Regulations)
    Authors: M.Fevzi ESEN
    Number of views: 58
  • 232-254
    Sustainability And Accountability In Turkish Banking Sector
    Authors: Hakan ARACI, Filiz YÜKSEL, Deniz İSPİRLİ
    Number of views: 45
  • 255-270
    TMS-12 Gelir Vergileri Standardına Göre Ertelenmiş Vergi Kavramı ve Bir Uygulama (The Concept of Deferred Tax According to Accounting Standard of Income Taxes (TMS-12) and an Aplication)
    Authors: Gencay KARAKAYA, Cengiz SEVİM
    Number of views: 48
  • 271-291
    Hileli Finansal Raporlama Riskini Ortaya Çıkaran Faktörler: BIST’da Bir Uygulama (Determinants of Fraudulent Financial Reporting Risk: Evidence from Istanbul Stock Exchange (ISE))
    Authors: Mehmet KÖRPİ, Mehmet CİVAN, Ekrem KARA
    Number of views: 50
  • 292-306
    Accounting Information and Share Prices in the Food and Beverage, and Conglomerate sub-sectors of the Nigerian Stock Exchange
    Authors: Sylvester ERIABIE, Ben-Caleb EGBIDE
    Number of views: 51


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