Vol 5, No 4 (2016)

Accounting and Finance Research, Vol. 5, No. 4, November 2016

Table of Contents


Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective PDF
Mohamed A. Elbannan p1
IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry PDF
Mohamed A. Elbannan p30
Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan PDF
Yih-Wenn Laih p49
Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach PDF
Oghuvwu, M. E., Omoye, A.S p63
The Effect of CEO and CFO Resignations on Going Concern Opinions PDF
Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet, Pongprot Chatraphorn p76
A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan PDF
Cheng-Tsung Lu, Yeun-Wen Chang p89
Asset Allocation or Active Management ? Evidence from Israeli Provident Funds PDF
Ofer Arbaa, Uri Ben Zion p105
The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange PDF
Ahmed A.Elhakeem, Khairy Elgiziry p115
Credit Provision Strategy during Financial Crisis Using Bank Accounting Data PDF
Eleftherios Fotios Aggelopoulos, Vasilios Giannopoulos, Evgenia Mpourou p137
The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka PDF
N.L.E. Abeywardana, K.M. Panditharathna p147
Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform PDF
Adegbie, Folajimi Festus, Jayeoba Olajumoke, Kwabai Jerry Danjuma p163
Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information PDF
Sin-Hui Yen, Yun-Ting Lai, Hui-Ling Chen p179
Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis PDF
Liqiang Chen p192
What Drives Mutual Funds Long-term Herding: Bear or Bull Markets? PDF
G. Rubbaniy p214

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Accounting and Finance Research
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