Journal Contents: International Journal of Corporate Finance and Accounting (IJCFA)

Mohammad Mizenur Rahaman (Shahjalal University of Science and Technology, Bangladesh), Adiba Rahman Bushra Chowdhury (Shahjalal University of Science and Technology, Bangladesh), Shamima Akter (Shahjalal University of Science and Technology, Bangladesh), Md. Zillur Rahman (Shahjalal University of Science and Technology, Bangladesh)

Syed Moudud-Ul-Huq (Mawlana Bhashani Science and Technology University, Bangladesh), Shumaila Meer Perhiar (Huazhong University of Science and Technology, China)

Rui Manuel Dias (School of Business Administration, Polytechnic Institute of Setúbal, Portugal), Nuno Teixeira (School of Business Administration, Polytechnic Institute of Setúbal, Portugal), Pedro Pardal (School of Business Administration, Polytechnic Institute of Setúbal, Portugal), Teresa Godinho (School of Business Administration, Polytechnic Institute of Setúbal, Portugal)

Faisal Abbas (University of Central Punjab, Pakistan)

Evangelos Chytis (University of Ioannina, Greece & Hellenic Open University, Greece), Vasilia Liota (Hellenic Open University, Greece), Spiridon Goumas (University of West Attica, Greece), Aristidis Papagregoriou (University of West Attica, Greece)

Angelos Papavasileiou (Harokopio University, Greece), Roido Mitoula (Harokopio University, Greece), Panagiotis E. Kaldis (University of West Attica, Greece), Aristidis Papagrigoriou (University of West Attica, Greece)

Milan B. Vemić (University Union - Nikola Tesla, Serbia)

Ioannis G. Dokas (Democritus University of Thrace, Greece)

Konstantinos Papageorgiou (University of West Attica, Greece), Angelos Stavros Stavropoulos (University of West Attica, Greece), Konstantinos Derleres (Greek Independent Authority for Public Revenue, Greece), Konstantinos Milioris (University of West Attica, Greece), Aristidis Papagrigoriou (University of West Attica, Greece)

Sofia Vrouva (Athens University of Economics and Business, Greece), Christos Tzovas (Athens University of Economics and Business, Greece), Constantinos G. Chalevas (Athens University of Economics and Business, Greece), Nicos Sykianakis (University of West Attica, Greece)

Md. Rostam Ali (Department of Accounting, Mawlana Bhashani Science and Technology University, Bangladesh), Puja Rani Gour (Department of Business Administration, Mawlana Bhashani Science and Technology University, Bangladesh), Md. Ashikul Islam (Department of Finance, University of Rajshahi, Bangladesh), Abdul Gaffar Khan (Department of Management, Mawlana Bhashani Science and Technology University, Bangladesh)

Mufaro Dzingirai (Midlands State University, Zimbabwe), Neeta Baporikar (Namibia University of Science and Technology, Namibia & SP Pune University, India)

Panagiotis Barkas (Hellenic Observatory, London School of Economics, UK, & European Securities and Markets Authority (ESMA), France & Hellenic Foundation for European and Foreign Policy (ELIAMEP), Greece), Theodoros Kounadeas (National and Kapodistrian University of Athens, Greece & Hellenic Observatory, London School of Economics, UK), Nikolaos Dimitrios Spatharakis (Hellenic Open University, Greece)

Dimitris Balios (National and Kapodistrian University of Athens, Greece)

Mu Ling Ling (Hebei University of Technology, China), Li Yuan (Hebei University of Technology, China), Cheng Ya Wei (Hebei University of Technology, China)

Mohammad Mizenur Rahaman (Shahjalal University of Science and Technology, Bangladesh), Mst. Khadiza Aktar (Shahjalal University of Science and Technology, Bangladesh)

Syed Moudud-Ul-Huq (Department of Accounting, Mawlana Bhashani Science and Technology University, Tangail, Bangladesh)

Nikolaos Eriotis (National and Kapodistrian University, Athens, Greece), Konstantinos Kollias (Democritus University of Thrace, Greece), Theodoros Kounadeas (National and Kapodistrian University, Athens, Greece)

Hakan Altin (University of Aksaray, Turkey)

Nikolaos Eriotis (National and Kapodistrian University, Athens, Greece), Spyros Missiakoulis (National and Kapodistrian University, Athens, Greece), Ioannis Dokas (Democritus University of Thrace, Komotini, Greece), Marios Tzavaras (National and Kapodistrian University, Athens, Greece), Dimitrios Vasiliou (National and Kapodistrian University, Athens, Greece)

Timbate Lukas (Kyungsung University, South Korea)

Dimitrios Koufopoulos (University of London, UK), Ioannis Gkliatis (University of Hertfordshire, UK), Konstantinos A. Athanasiadis (Birkbeck University of London, UK), Epameinondas Katsikas (University of Kent, UK)

Muhamad AbdulAziz Muhamad Saleh Jumaa (City University College of Ajman, UAE)

Georgia Dede (Harokopio University of Athens, Greece), Georgios Loupatatzis (Harokopio University of Athens, Greece), Dimitris Grigoropoulos (Harokopio University of Athens, Greece), Georgios Chatzithanasis (Harokopio University of Athens, Greece), Thomas Kamalakis (Harokopio University of Athens, Greece), Christos Michalakelis (Harokopio University of Athens, Greece)

Dwi Atmanto (Brawijaya University, Indonesia)

Gazmend Nure (Freie Universität Berlin, Germany)

Ruth Leticia Hidalgo (Universidad Autónoma del Estado de Hidalgo, Mexico), Amada Hidalgo (Universidad Autónoma del Estado de Hidalgo, Mexico), Miguel Ángel Oropeza (Universidad Autónoma de Aguascalientes, Mexico), Eleazar Villegas (Universidad Autónoma del Estado de Hidalgo, Mexico), Sofía Elizabeth Ávila (University of Valencia, Spain)

Epameinondas Katsikas (University of Kent, UK), Dimitrios Koufopoulos (University of London, UK), Jacob Lewis (Business School, Durham University, UK)

Faisal Khan (Department of Finance and Accounting, City University College of Ajman, UAE)

Faisal Khan (City University College of Ajman, Ajman, UAE), Hashim Khan (COMSATS University Islamabad, Islamabad, Pakistan), Saif Ur-Rehman Khan (Canadian University of Dubai, Dubai, UAE), Muhammad Jumaa (City University College of Ajman, Ajman, UAE), Sharif Ullah Jan (COMSATS University Islamabad, Wah Campus, Islamabad, Pakistan)

Apostolos G. Christopoulos (National and Kapodistrian University of Athens, Athens, Greece)

Petros Kalantonis (University of West Attica, Athens, Greece), Konstantina Panagiotakopoulou (Harokopio University, Kallithea, Greece), Roido Mitoula (Harokopio University, Kallithea, Greece)

Ssemambo Hussein Kakembo (School of Business and Economics, Universiti Brunei Darussalam (UBDSBE), Bandar Seri Begawan, Brunei Darussalam), Abu Umar Faruq Ahmad (Islamic Economics Institute (IEI), King Abdulaziz University, Jeddah, Saudi Arabia)

Spyros Papathanasiou (National and Kapodistrian University of Athens, Athens, Greece), Drosos Koutsokostas (Hellenic Open University, Patras, Greece), Dimitris Balios (National and Kapodistrian University of Athens, Athens, Greece), Nikolaos Eriotis (National and Kapodistrian University of Athens, Athens, Greece)

Thilak Venkatesan (Bharathiar University, Coimbatore, India), Venkataraman R (Presidency College, Kolkata, India)

Christos Lemonakis (Assistant Professor, Hellenic Mediterranean University, Agios Nikolaos, Greece), Eleni Batzanakaki (Business Consultant, Heraklio, Greece), Stylianos Steiakakis (Business Analyst, Heraklio, Greece), Alexandros Garefalakis (Hellenic Mediterranean University, Agios Nikolaos, Greece)

Sara Ahmed Abdallah (The British University in Egypt, Cairo, Egypt)

Benedicte Millet-Reyes (Monmouth University, West Long Branch, USA)

Ioannis Galatoulas (Harokopio University of Athens, Kallithea, Greece), Panagiota Sergaki (Aristotle University of Thessaloniki, Thessaloniki, Greece), Konstantinos D. Apostolopoulos (Harokopio University of Athens, Kallithea, Greece), Aristidis Papagrigoriou (University of West Attica, Athens, Greece)

Medhanie Mekonnen (Wilbur Wright College of the City Colleges of Chicago, Chicago, USA), Roger Mayer (SUNY College at Old Westbury, Old Westbury, USA), Wen-Wen Chien (SUNY College at Old Westbury, Old Westbury, USA)

Ahmed H. Al-Dmour (Brunel University, London, UK), Rand H. Al-Dmour (The University of Jordan, Amman, Jordan)

Charles Okeyo Owuor (Egerton University, Njoro, Kenya)

Saif Ur-Rehman Khan (Canadian University of Dubai, Dubai, UAE), Faisal Khan (City University College of Ajman, Ajman, UAE), Elgilani Elshareif (Canadian University of Dubai, Dubai, UAE)

Levent Ataünal (Istanbul Aydin University, Istanbul, Turkey), Aslı Aybars (Marmara University, Istanbul, Turkey)

Vijaya Kumar (Middlesex University Dubai, Dubai, United Arab Emirates), Subhadra Satapathy (Middlesex University Dubai, Dubai, United Arab Emirates), Hameedah Sayani (Mohammed Bin Rashid School of Government, Dubai, UAE)

Pan Yuner (Amsterdam Business School, University of Amsterdam, Amsterdam, Netherlands), Georgios Georgakopoulos (Amsterdam Business School, University of Amsterdam, Amsterdam, Netherlands), Konstantinos Z. Vasileiou (Department of Business Administration (Patras), TEI of Western Greece, Patras, Greece), Dionysios Kafousias (Department of Accounting & Finance, TEI of Western Greece, Patras, Greece)

James G.S. Yang (Department of Accounting and Finance Montclair State University, Montclair, NJ, USA), Frank J. Aquilino (Department of Accounting and Finance Montclair State University, Montclair, NJ, USA)

Ahmed Al-dmour (Brunel University, Uxbridge, UK), Maysem F Abbod (Brunel University, Uxbridge, UK), Hani H Al-dmour (The University of Jordan, Amman, Jordan)

Kanellos Stylianou Toudas (National and Kapodistrian University of Athens, Athens, Greece), Apostolos Christopoulos (National and Kapodistrian University of Athens, Athens, Greece), Petros Kalantonis (Technological Educational Institute of Piraeus, Aigaleo, Greece), Stylianos Kravaritis (Hellenic Open University, Patras, Greece)

Syed Md. Khaled Rahman (Shahjalal University of Science & Technology, Sylhet, Bangladesh)

Mihail N Diakomihalis (Technological Educational Institute of Epirus, Epirus, Greece), Anastasia Droulia (Technological Educational Institute of Epirus, Epirus, Greece), Evangelia Kasimati (Bank of Greece, Athens, Greece)

Evangelos Chytis (Technological Educational Institute (T.E.I.) of Epirus, Epirus, Greece), John Filos (Panteion University of Political and Social Sciences, Athens, Greece), Periklis Tagkas (Technological Educational Institute (T.E.I.) of Epirus, Epirus, Greece), Maria Rodosthenous (Technological Educational Institute (T.E.I.) of Piraeus, Aigaleo, Greece)

Rajesh C. Jampala (Department of Commerce and Business Administration, P.B. Siddhartha College of Arts & Science, Vijayawada, India), P. Adi Lakshmi (Department of Business Administration, P.V.P. Siddhartha Institute of Technology, Vijayawada, India), Srinivasa Rao Dokku (Department of Business Administration, P.V.P. Siddhartha Institute of Technology, Vijayawada, India)

Qaiser Rafique Yasser (University of Malaysia Sarawak, Kota Samarahan, Malaysia), Abdullah Al Mamun (Newcastle Business School, University of Newcastle, Australia)

Shailesh Rastogi (Thiagarajar School of Management, Madurai, India)

Ada Sneekes (University of Amsterdam, Amsterdam, Netherlands), Georgios Georgakopoulos (Department of Accounting and Finance, University of Strathclyde, Glasgow, UK), Alexandros Sikalidis (University of Amsterdam, Amsterdam, Netherlands), Maria Rodosthenous (Piraeus University of Applied Sciences (TEI of Piraeus), Athens, Greece)

Gaurav Kumar (University of Arkansas at Little Rock, Little Rock, AR, USA), Jagjit S Saini (Western Michigan University, Kalamazoo, MI, USA)

Christos Kalogeropoulos (University of Piraeus, Piraeus, Greece), Eleftheria Missou (University of Piraeus, Piraeus, Greece), Nikolaos Elias Pavlis (University of Piraeus, Piraeus, Greece), Dimitris Psychoyios (University of Piraeus, Piraeus, Greece)

Oyewo Babajide Michael (Department of Accounting, Covenant University, Ota, Nigeria)

Nila Tristiarini (Economic and Business Faculty, Dian Nuswantoro University, Semarang, Indonesia)

Ioannis Katsampoxakis (Department of Economics, University of Athens, Athens, Greece), Haralampos Basdekis (Univesity of Athens, Athens, Greece and Ministry of Finance, Greece), Konstantinos Anathreptakis (Alpha Bank, Athens, Greece)

Iftekhar Hasan (Gabelli School of Business, Fordham University, New York City, NY, USA and Bank of Finland, Helsinki, Finland), Fotios Pasiouras (Surrey Business School, University of Surrey, Guildford, UK & Financial Engineering Laboratory, Technical University of Crete, Chania, Greece)

Evangelos Chytis (Department of Accounting and Finance, Technological Educational Institute of Epirus, Preveza, Greece), Evangelos Koumanakos (Department of Economics, University of Ioannina, Ioannina, Greece), Spiridon Goumas (Department of Accounting and Finance, Technological Educational Institute of Piraeus, Egaleo, Greece)

Efthimios Nikolakopoulos (DeGroote School of Business, McMaster University, Hamilton, Canada), Nikolaos Karaliotas (School of Applied Mathematical and Physical Sciences, National Technical University of Athens, Athens, Greece), Efstathios Benetatos (School of Applied Mathematical and Physical Sciences, National Technical University of Athens, Athens, Greece)

Constantin Zopounidis (School of Production Engineering and Management, Financial Engineering Laboratory, Technical University of Crete, Chania, Greece), Costas Cantzos (Department of Accounting, Faculty of Management and Economics, Technological Educational Institute of Piraeus, Aigaleo, Greece)

Aslı Aybars (Marmara University, Istanbul, Turkey)

Apostolos Ballas (Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece), Nicos Sykianakis (Department of Accounting and Finance, Technological Education Institute of Piraeus, Pireaus, Greece), Christos Tzovas (Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece), Constantinos Vassilakopoulos (Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece)

Ioannis Dokas (Department of Economics, National and Kapodistrian University of Athens, Athens, Greece), Dimitris Giokas (Department of Economics, National and Kapodistrian University of Athens, Athens, Greece), Anastasios Tsamis (Department of Public Administration, Panteion University of Social and Political Sciences, Athens, Greece)

George Atsalakis (Department of Production Engineering and Management, Technical University of Crete, Chania, Greece), Eleni Chnarogiannaki (Department of Finance and Insurance, Agios Nikolaos Branch, School of Business and Economics, Technological Educational Institute (TEI) of Crete, Agios Nikolaos, Greece), Consantinos Zopounidis (Department of Production Engineering and Management, Technical University of Crete, Chania, Greece)

Constantin Zopounidis (Department of Production Engineering and Management, Technical University of Crete, Chania, Greece), Costas Cantzos (Department of Accounting, Technological Educational Institute of Piraeus, Aigaleo, Greece)

Mehtap Öner (Marmara University, Istanbul, Turkey)

Konstantinos Vergos (Department of Accounting and Finance, University of Portsmouth, Portsmouth, UK), Apostolos G. Christopoulos (National and Kapodistrian University of Athens, Greece)

Murat Çinko (Department of Business Administration, Marmara University, Istanbul, Turkey), Emin Avci (Department of Business Administration, Marmara University, Istanbul, Turkey), Aslı Aybars (Department of Business Administration, Marmara University, Istanbul, Turkey), Mehtap Öner (Department of Business Administration, Marmara University, Istanbul, Turkey)

Lars Mion (Department of Financial Accounting, University of Amsterdam, Amsterdam, Netherlands), Georgios Georgakopoulos (Department of Accounting and Finance, University of Strathclyde, Glasgow, UK), Petros Kalantonis (Department of Business Administration, Technological Education Institute of Piraeus, Piraeus, Greece), Nicolaos Eriotis (Department of Economic Sciences, National & Kapodestrian University of Athens, Athens, Greece)