Vol. 5 No. 2 (2017)

Articles

• Enhancing rural livelihoods in Tanza-nia : A small-holder farmers’ perspective

  Abel Kinyondo, Joseph Magashi

  Pages: 68-79

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

• 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

  Pages: 80-86

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

• Stock index manipulation around election announcements: evidence from Pakistan stock exchange

  Shahbaz Khan, Razzi Abbas Jafri, Nida Baig, Muhammad Shaique, Muhammad Usman

  Pages: 87-91

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

• Do the cultural and behavioral factors have an impact on adoption of international accounting standards?

  Olfa Riahi, Walid Khoufi

  Pages: 92-99

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

• The role of resistance in incorporating XBRL into financial reporting practices

  Adam Krisko

  Pages: 100-111

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

• 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

  Pages: 112-117

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

• 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

  Pages: 118-123

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

• Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms

  Sana Triki Damak

  Pages: 124-133

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

• Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia

  Ida Farida Adi Prawira

  Pages: 134-140

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

• Lending rate and firms’ investment decisions : Evidence from Ghana

  Joseph Amo, Hadrat M. Yusif

  Pages: 141-145

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

• International financial reporting standards (IFRS) adoption and oil & gas companies performance in Nigeria

  Aminu Abdullahi, Musa Yelwa Abubakar, Sunusi Sa’ Ad Ahmad

  Pages: 146-149

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

• Investigation of volatility and spillover in foreign ex-change return in Indian Chinese & Malaysian market

  Amritkant Mishra

  Pages: 150-156

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

• The effect of accounting conservatism and earn-ings management on earnings quality

  Mohammad Delkhosh, Mohammad Sadeghi

  Pages: 157-162

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

• Informal sector in urban areas in Tanzania: some socio-demographic, economic and legal aspects

  Mikidadi Muhanga

  Pages: 163-168

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

• Necessity and problems of formation of alternative paradigm of the development of accounting science

  Vita Semanyuk

  Pages: 169-172

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

• Estimating elasticities of main consumption groups for Egypt : using cross sectional data

  El-Houssainy Rady, Saad Kandil

  Pages: 173-178

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

• The theory of measuring human capital history and the present

  Valentyn Sobeiko

  Pages: 179-182

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

• Salient accounting value drivers and equity re-turns : Evidence from US industries

  Omar Camara

  Pages: 183-188

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