Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Articles in issue: 1 | Volume: 25 | Month: February | Year: 2021

• Digitalization of Transfer Pricing As An Element of The Management Accounting System In The Company
  

  Author(s): Marek Garbowski, Svitlana Tiutiunnyk, Yurii Tiutiunnyk, Nelia Kondukotsova, Olha Karpenko

  Abstract Full-Text PDF Supplementary

• The Effect of Analyst's Forecast Accuracy on Corporate Tax Avoidance: Evidence from Korea
  

  Author(s): Jaeyon Chu, Grace Iljoo Kang

  Abstract Full-Text PDF Supplementary

• Investigating the Impact of Agriculture on Economic Growth in BRICS: Does Financial Development Matter?
  

  Author(s): Kunofiwa Tsaurai

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• Quarterly Earnings Management: the Role of Audit Quality
  

  Author(s): Nadia Sbei Trabelsi

  Abstract Full-Text PDF Supplementary

• Effect of Banking Internal Controls on Reducing Non-Performing Loans in Commercial Banks in Kosovo Using Linear Regression Model and Mediation Analysis
  

  Author(s): Bujar Statovci, Skender Ahmeti, Hysen Ismajli, Muhamet Aliu

  Abstract Full-Text PDF Supplementary

• The Relationship Between the Return on Equity (ROE) and the Capital Structure of the Jordanian Public Shareholding Industrial Companies
  

  Author(s): Abdulnafea Al-Zararee, Jafer Al-Sawalhah, Abeer Samara

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• Banking Behaviour towards Small Business Financing In the UAE: Supply-Side Assessment Based On Importance Performance Map Analysis
  

  Author(s): Sayed Abbas Ahmed, Ibrahim Elsiddig Ahmed, Kiran Mir Zafarullah Khan

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• The Effect of Accounting Conservatism on The Pricing of Newly Issued Bonds: Evidence From Korea
  

  Author(s): Kyongsun Heo, Sara Ryoo

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• Impact of Corona Pandemic (Covid-19) on External Audit on Jordanian Banks
  

  Author(s): Reem Oqab Hussein Al-Khasawneh

  Abstract Full-Text PDF Supplementary

• Financial Return on Equity (Froe): Case of Colombian Industrial Companies
  

  Author(s): Elias Tovar, Pablo Arana

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• Can Investor Sentiment in Social Media Be Used to Make Investment Decision in Stock Market?
  

  Author(s): Aldila Rizkiana

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• Dividend Policy: Scores Modeling Within Neutral Implementation Approach Conditions
  

  Author(s): Sergey Krylov

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• The Financial Structure, Lending Capacity and Banks Performance in The Emerging Markets: Does It Matter?
  

  Author(s): Sayed abbas Ahmed, Safiat Ali Saber Ali

  Abstract Full-Text PDF Supplementary

• Financial Performance Evaluation of The Commercial Banks in Kosovo
  

  Author(s): Fitim Raci, Skender Ahmeti, Hysen Ismajli, Muhamet Aliu

  Abstract Full-Text PDF Supplementary

• Inflation, Interest Rate and Economic Growth Nexuses in SACU Countries
  

  Author(s): Christie S. Taderera, Raynold Runganga, Simbarashe Mhaka, Syden Mishi

  Abstract Full-Text PDF Supplementary

• The Impact of Coronavirus Pandemic on Audit Quality: The Perceptions of Saudi Auditors
  

  Author(s): Nesrine Akrimi

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• Challenges and Benefits Encountering the Implementation of IFRS in Saudi Arabia: A Road Map
  

  Author(s): Maryam Alsamkari, Ayman Zerban, Momen Ataf

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• Ecuadorian Wholesale and Retail Trade Companies: Analysis of the Financial Situation and Bankruptcy Forecast under Altman Z-Score
  

  Author(s): Irene Buele, Andrea Mora, Solano Santiago

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• The Possibility of Applying the Tax Accounting System and Its Effectiveness on Electronic Commerce in Jordan
  

  Author(s): Rafat Salameh Salameh, Omar Khader AL Fatafta, Taha Barakat Al Shawawreh

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• Audit Decision: Interaction between Earnings Management and Audit Specialization
  

  Author(s): Yulius Kurnia Susanto, Arya Pradipta, Stephanie Esther

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• Heteroscedasticity and Financial Contagion: Evidence from Some Islamic Stock Indexes
  

  Author(s): Mohammed Salah Chiadmi, Kaoutar Abbahaddou

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• Earning Management and the Independence of Board of Directors: A Study of Financial Sectors in Saudi Arabia
  

  Author(s): Rasha Fallatah

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• International Critique of the IAS16 Prescription Application and Treatment
  

  Author(s): Ayogeboh Epizitone

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• Assessment of Environmentally-Oriented Stakeholders Coherent Security as a Prerequisite of Sustainable Enterprise Development and the Role of Non-Financial Statements in that Regard
  

  Author(s): Mishchuk Ievgeniia, Nusinov Volodymyr, Polischuk Serhii, Kutova Nataliia and Stolietova Iryna

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• The Effect of Specific Risk Disclosure under IFRS 7 on Cost of Capital
  

  Author(s): Phunphit Thitinun and Nontawan Yomchinda

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