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

Volume 7 (2020)
Issue 1
Article 1
Analyzing Why Organizations Differ in Board Composition: Evidence From a Large Panel of Greek Manufacturing Firms (pages 1-15)
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)
Article 2
The Effect of Corporate Governance on Bank Performance Evidence From UAE (pages 16-38)
Muhamad AbdulAziz Muhamad Saleh Jumaa (City University College of Ajman, UAE)
Article 3
Cloud TV: A Techno-Economic Approach in the Emerging Era of the Internet of Things (pages 39-53)
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)
Article 4
Issue 2
Article 1
Cost Efficiency Analysis in the Banking Industry: Empirical Case From Western Balkan (pages 1-20)
Gazmend Nure (Freie Universität Berlin, Germany)
Article 2
Is Share Ownership a Condition for the Voluntary Revelation of Human Capital?: Empiric Evidence From Mexican Trades (pages 21-36)
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)
Article 3
The Relationship Between Effective Tax Rate and Firm Size: Evidence From a Large Panel of UK Firms (pages 37-61)
Epameinondas Katsikas (University of Kent, UK), Dimitrios Koufopoulos (University of London, UK), Jacob Lewis (Business School, Durham University, UK)
Article 4
Dividend Policy and Smoothening Behavior of the Southeast Asian Countries Including Japan (pages 62-82)
Faisal Khan (Department of Finance and Accounting, City University College of Ajman, UAE)
Volume 6 (2019)
Issue 1
Article 1
Macroeconomic Sensitivity, Risk-Return Trade-Off and Volatility Dynamics Evidence From Developed and Developing Markets (pages 1-16)
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)
Article 2
An Application of CAMELS and Z-Score Methodologies in a Comparative Analysis Between the Four Systemic Banks in Greece for the Period 2006-2016 (pages 17-36)
Apostolos G. Christopoulos (National and Kapodistrian University of Athens, Athens, Greece)
Article 3
Ownership Structure and Firms' Performance in the Period of Crisis. Evidence From the Listed Food and Beverage Firms in the Athens Stock Exchange (pages 37-48)
Petros Kalantonis (University of West Attica, Athens, Greece), Konstantina Panagiotakopoulou (Harokopio University, Kallithea, Greece), Roido Mitoula (Harokopio University, Kallithea, Greece)
Article 4
Employing Islamic Microfinance in Addressing Poverty Challenges in Brunei: A Mudarabah Approach (pages 49-61)
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)
Issue 2
Article 1
Winemaking Sector in Greece: An Accounting-Based Approach (pages 1-17)
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)
Article 2
Global Trends in Domestic savings and Longevity- Implications for India (pages 18-27)
Thilak Venkatesan (Bharathiar University, Coimbatore, India), Venkataraman R (Presidency College, Kolkata, India)
Article 3
Exporting Activity at Turning Point: Continuity and Viability of Greek Manufacturing SMEs (pages 28-44)
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)
Volume 5 (2018)
Issue 1
Article 1
Book-Tax Income Conformity and Earnings Quality: EGX-Based Evidence (pages 1-21)
Sara Ahmed Abdallah (The British University in Egypt, Cairo, Egypt)
Article 2
Analyst Coverage and Corporate Governance of French IPOs (pages 22-36)
Benedicte Millet-Reyes (Monmouth University, West Long Branch, USA)
Article 3
New Generation Cooperatives as a Response to the Economic Crisis in Greece (pages 37-50)
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)
Issue 2
Article 1
A Study on Factors Influencing Mutual Fund Portfolio Performance: U.S. Equity Market During 2011-2016 (pages 1-11)
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)
Article 2
Applying Multiple Linear Regression and Neural Network to Predict Business Performance Using the Reliability of Accounting Information System (pages 12-26)
Ahmed H. Al-Dmour (Brunel University, London, UK), Rand H. Al-Dmour (The University of Jordan, Amman, Jordan)
Article 3
County Funds, Delays in Procurement Process, and Budget Absorption in County Governments in Kenya (pages 27-41)
Charles Okeyo Owuor (Egerton University, Njoro, Kenya)
Article 4
Audit Committee Effectiveness and Accounting Conservatism a Test of Lagged Effect (pages 42-64)
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)
Volume 4 (2017)
Issue 1
Article 1
Testing Target-Adjustment and Pecking Order Models of Capital Structure and Estimating Speed of Adjustment: Evidence from Borsa Istanbul (BIST) (pages 1-15)
Levent Ataünal (Istanbul Aydin University, Istanbul, Turkey), Aslı Aybars (Marmara University, Istanbul, Turkey)
Article 2
Analysis of Financial Strategies of 3PL Companies in the GCC (pages 16-34)
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)
Article 3
Board Characteristics' Impact on Accounting Conservatism Before and During the Financial Crisis (pages 35-56)
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)
Article 4
The Problems of Stage Acquisition Under the New Consolidation Accounting Standards (pages 57-71)
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)
Issue 2
Article 1
Qualitative Characteristics of Financial Reporting and Non-Financial Business Performance (pages 1-22)
Ahmed Al-dmour (Brunel University, Uxbridge, UK), Maysem F Abbod (Brunel University, Uxbridge, UK), Hani H Al-dmour (The University of Jordan, Amman, Jordan)
Article 2
The Correlation of Non-Performing Loans Between the Four Greek Systemic Banks Before and During the Recent Crisis Based on Accounting Information (pages 23-40)
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)
Article 3
Effect of Financial Leverage on Firm's Market Value Creation in Bangladesh: A Comparison between MNCs and Domestic Firms (pages 41-58)
Syed Md. Khaled Rahman (Shahjalal University of Science & Technology, Sylhet, Bangladesh)
Article 4
Financial Evaluation of the Greek Port Authorities Operating as GOPC (pages 59-84)
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)
Volume 3 (2016)
Issue 1
Article 1
Audit Firms, Deferred Taxation and Financial Reporting: The Case of The Athens Stock Exchange (pages 1-21)
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)
Article 2
A Study on Factors Influencing the Initial Public Offerings (IPO) in the Bombay Stock Exchange (BSE), India: During 2007-2013 (pages 22-35)
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)
Article 3
The Impact of Ownership Structure on Firm Performance: Evidence from Pakistan (pages 36-54)
Qaiser Rafique Yasser (University of Malaysia Sarawak, Kota Samarahan, Malaysia), Abdullah Al Mamun (Newcastle Business School, University of Newcastle, Australia)
Issue 2
Article 1
Gold Price, Crude Oil, Exchange Rate and Stock Markets: Cointegration and Neural Network Analysis (pages 1-13)
Shailesh Rastogi (Thiagarajar School of Management, Madurai, India)
Article 2
Do Bankers Use Managerial Discretion with Regard to CSR and Earnings Management to Rebuild Their Reputation in the Aftermath of the Financial Crisis? (pages 14-41)
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)
Article 3
Determinants of IFRS Compliance by Canadian Companies (pages 42-57)
Gaurav Kumar (University of Arkansas at Little Rock, Little Rock, AR, USA), Jagjit S Saini (Western Michigan University, Kalamazoo, MI, USA)
Volume 2 (2015)
Issue 1
Article 1
Carbon-Efficient Supply Chains (pages 1-24)
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)
Article 2
Correlates of Budgetary Participation in the Nigerian Public Sector (pages 25-49)
Oyewo Babajide Michael (Department of Accounting, Covenant University, Ota, Nigeria)
Article 3
CSR's Capability as a Conflict's Resolution to Enhance a Firm's Value in Indonesia (pages 50-66)
Nila Tristiarini (Economic and Business Faculty, Dian Nuswantoro University, Semarang, Indonesia)
Article 4
How Firm and Market Characteristics Affect Profitability: An Empirical Study (pages 67-83)
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)
Issue 2
Article 1
Stress Testing and Bank Efficiency: Evidence from Europe (pages 1-20)
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)
Article 2
Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform (pages 21-58)
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)
Article 3
The Impact of the Recent Economic Crisis in the Construction Sectors of the South-European Economies: A Comparative Study (pages 59-89)
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)
Volume 1 (2014)
Issue 1
Editorial Preface
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)
Article 1
Article 2
An Investigation of Greek Firms' Compliance to IFRS Mandatory Disclosure Requirements (pages 22-39)
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)
Article 3
Liquidity Efficiency in the Greek Listed Firms: A Financial Ratio Based on Data Envelopment Analysis (pages 40-59)
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)
Article 4
Tourism Demand Forecasting Based on a Neuro-Fuzzy Model (pages 60-69)
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)
Issue 2
Editorial Preface
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)
Article 1
The Impact of Firm Specific Factors on Capital Structure: Empirical Evidence from Turkey (pages 1-21)
Mehtap Öner (Marmara University, Istanbul, Turkey)
Article 2
Is the Issuing of Executive Stock Options a ‘Positive Signal' for the Market Value of a Firm?: The Greek Evidence (pages 22-32)
Konstantinos Vergos (Department of Accounting and Finance, University of Portsmouth, Portsmouth, UK), Apostolos G. Christopoulos (National and Kapodistrian University of Athens, Greece)
Article 3
Analyzing the Existence of the Day of the Week Effect in Selected Emerging Country Stock Exchanges (pages 33-43)
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)
Article 4
The Value Relevance of Accounting Information in Times of Crisis: An Empirical Study (pages 44-67)
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)