Vol 8, No 4 (2019)

Accounting and Finance Research, Vol. 8, No. 4, November 2019

Table of Contents

Articles

The Driving Forces of Stock Returns in Hong Kong
Samuel Xin Liang
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p1
Cryptocurrencies for the Payment of Products or Services: Risks, Accounting Practices and Regulations
David Allen, James Aselta, Russell Engel
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p19
Challenges and Barriers in Convergence of IND_AS with IFRS: A Perspective Investigation on Indian Professionals and Officials
Lohrasp Sadri
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p25
A Vetting Protocol for the Analytical Procedures Platform for the AP-Phase of PCAOB Audits
Mohamed Gaber, Edward J. Lusk
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p43
Managerial Ability and Extreme Investment Behavior
Hsin-yi Hsieh, Xuerong Huang
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p57
The Effect of Portfolio Diversification for the Bursa Malaysia
Nadia Nadira Mohd Norsiman, Noor Azuddin Yakob, Carl B. McGowan, Jr
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p76
Blockchain Research Agenda for Accounting
Nishani Edirisinghe Vincent
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p93
How Are Foreign Firms Valued in U.S. Markets? Evidence from Firm and Country Characteristics
Xiaoxiao Song
PDF
p101
Market Responsiveness to Corporate Social Responsibility
Zev Fried
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p114
Does Capital Structure Affects Firms’ Performance in Ghana? Panel Data Analysis
John MacCarthy, Helena Ahulu
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p131
Financial Performance and Sustainability of Moroccan Microfinance Institutions: An Empirical Study
Samir Aguenaou, Sarah Allouch, Nada El Maliki, Jawad Abrache
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p144
Bank Competition, Efficiency, and Stability in Macau
Harry Xia, Kevin Lei, Jiaochen Liang
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p157
Financial Advice and Portfolio Diversification
Augustine C. Arize, Tao Guo, John Malindretos, Lawrence Verzani, Ikechukwu Ndu
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p178
Determinants of Capital Structure: Evidence from Jordan
Sufian Radwan Almanaseer
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p186
Economic Diversification and the State of Oil Dependency of UAE Stock Returns-An Analysis of ADX Indices 2014-2019
T.P. Ghosh
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p199
An Analysis of Information Systems Literature: Contributions to Fraud Research
Jaime L. Grandstaff, Lori L Solsma
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p219
A Comparative Study between Informal and Formal Finance: A Literature Review
Mai Ahmed Abdelzaher
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p231
Impact of Internal Audit Practices on Satisfaction of Administrators: A Case in University of Jaffna, Sri Lanka
Vickneswaran Anojan, Balasundaram Nimalathasan
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p239