Vol 3, No 1 (2014)

Accounting and Finance Research, Vol. 3, No. 1, February 2014

Table of Contents

Articles

Do Analysts Understand Conservatism?
Bo Ouyang, Huishan Wan
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p1
An Investigation of the Relationship between Risk and Return: The Case of the Latin American Stock Markets
Chikashi Tsuji
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p9
Theories and Determinants of Voluntary Disclosure
Nermeen Fathy Shehata
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p18
Does Organizational-level Affiliation of Internal Audit Influence Corporate Risk-Taking? -Evidences from Chinese Listed Companies
Jinyu Yang, Woody Liao, Bin Liu, Henggui Shi
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p27
An Examination of Mortgage Loan Servicing Rights in the Aftermath of the Subprime Mortgage Crisis of 2006
Robert J. Cochran, Hunter T. Shelnutt
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p46
Fundamental Requirements for Building an Islamic Venture Capital Model
Elsayed Elsiefy
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p55
Stakeholders’ Perception of the Implementation of International Financial Reporting Standards (IFRS) in Nigeria
Jonathan A. Okunbor, Amos O. Arowoshegbe
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p67
Analysis on Enterprises’ Credit Behavior Choices in Different Credit Culture Environments
Yuanyuan Ma
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p73
A Study on Accounting of Transfer Pricing and Its Effect on Taxation
Dr. Metin Uyar
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p79
Capital Levels and Risk-Taking Propensity in Financial Institutions
Giovanni Barone-Adesi, Walter Farkas, Pablo Koch-Medina
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p85
Income Tax Return Scams and Identity Theft
Richard G. Brody, Christine M. Haynes, Hector Mejia
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p90
Political Willingness to Implement Public Sector Financial Management Reforms in Ghana - Accrual Basis of Accounting
Julius Aidoo-Buameh
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p96
Market Timing Techniques: Its Use by Practitioners of Money Management
Augustine C. Arize, Ioannis N. Kallianotis, John Malindretos, Brian L. Maruffi, Moschos Scoullis
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p106
Effects of Fiscal Policy under Different Capital Mobility
Ping Han
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p111
A Study of the Deficit of the Third Party Liability Compulsory Insurance of Motor Vehicle
Lili Bao, Zhengyu Gu
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p116