Vol. 5 No. 2 (2017)

Published: 2017-06-03

Articles

Enhancing rural livelihoods in Tanza-nia : A small-holder farmersâ€™ perspective
Abel Kinyondo, Joseph Magashi

https://doi.org/10.14419/ijaes.v5i2.7672

68-79
Investigating the relationship between credit risk indicators and timely fulfillment of the customers' obligations (a case study of bank sepah branches in east Azerbaijan and Ardabil regions)
Dariosh Azimi, Younes Badavar Nahandi

https://doi.org/10.14419/ijaes.v5i2.7737

80-86
Stock index manipulation around election announcements: evidence from Pakistan stock exchange
Shahbaz Khan, Razzi Abbas Jafri, Nida Baig, Muhammad Shaique, Muhammad Usman

https://doi.org/10.14419/ijaes.v5i2.7792

87-91
Do the cultural and behavioral factors have an impact on adoption of international accounting standards?
Olfa Riahi, Walid Khoufi

https://doi.org/10.14419/ijaes.v5i2.7815

92-99
The role of resistance in incorporating XBRL into financial reporting practices
Adam Krisko

https://doi.org/10.14419/ijaes.v5i2.7981

100-111
A comparative study of information content of cash flow, cash value added, accounting earnings, and market value added to book value of total assets in evaluating the firm performance
Mohammad Delkhosh, Zahra Malek, Maryam Rahimi, Zohreh Farokhi

https://doi.org/10.14419/ijaes.v5i2.7987

112-117
Impact of capital structure on profitability and earnings of the firm; a study on Pakistani companies from Non-Financial sector
Hasnain Raza, Faiza Akhtar, Mohsin Rehman, Sehrish Naeem, Muhammad Aamir Ali

https://doi.org/10.14419/ijaes.v5i2.8082

118-123
Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms
Sana Triki Damak

https://doi.org/10.14419/ijaes.v5i2.8091

124-133
Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia
Ida Farida Adi Prawira

https://doi.org/10.14419/ijaes.v5i2.8132

134-140
Lending rate and firmsâ€™ investment decisions : Evidence from Ghana
Joseph Amo, Hadrat M. Yusif

https://doi.org/10.14419/ijaes.v5i2.8118

141-145
International financial reporting standards (IFRS) adoption and oil & gas companies performance in Nigeria
Aminu Abdullahi, Musa Yelwa Abubakar, Sunusi Saâ€™ Ad Ahmad

https://doi.org/10.14419/ijaes.v5i2.8209

146-149
Investigation of volatility and spillover in foreign ex-change return in Indian Chinese & Malaysian market
Amritkant Mishra

https://doi.org/10.14419/ijaes.v5i2.8302

150-156
The effect of accounting conservatism and earn-ings management on earnings quality
Mohammad Delkhosh, Mohammad Sadeghi

https://doi.org/10.14419/ijaes.v5i2.8454

157-162
Informal sector in urban areas in Tanzania: some socio-demographic, economic and legal aspects
Mikidadi Muhanga

https://doi.org/10.14419/ijaes.v5i2.8495

163-168
Necessity and problems of formation of alternative paradigm of the development of accounting science
Vita Semanyuk

https://doi.org/10.14419/ijaes.v5i2.8332

169-172
Estimating elasticities of main consumption groups for Egypt : using cross sectional data
El-Houssainy Rady, Saad Kandil

https://doi.org/10.14419/ijaes.v5i2.8504

173-178
The theory of measuring human capital history and the present
Valentyn Sobeiko

https://doi.org/10.14419/ijaes.v5i2.8587

179-182
Salient accounting value drivers and equity re-turns : Evidence from US industries
Omar Camara

https://doi.org/10.14419/ijaes.v5i2.8531

183-188