Search Results - isPartOf:"Journal of Accounting in Emerging Economies"

An empirical analysis of the determinants of the cash conversion cycle in Kenyan listed non-financial firms

Mutua Mathuva, David - In: Journal of Accounting in Emerging Economies 4 (2014) 2, pp. 175-196

Purpose – The purpose of this paper is to investigate whether non-financial firms listed on the Nairobi Securities Exchange (NSE) exhibit a target cash conversion cycle (CCC). The study also examines the speed of adjustment to the target CCC and the factors that influence corporate decisions...

Persistent link: https://www.econbiz.de/10014839621

Board characteristics, external auditing quality and earnings management : Evidence from the Tunisian banks

Boulila Taktak, Neila; Mbarki, Ibtissem - In: Journal of Accounting in Emerging Economies 4 (2014) 1, pp. 79-96

Purpose – The purpose of this paper is to examine the impact of board characteristics and external audit quality on earnings management among major Tunisian banks over the period 2003-2007. Design/methodology/approach – Multivariate regressions are employed to test the effect of board...

Persistent link: https://www.econbiz.de/10014839622

What influence dividend decisions of firms in Sub-Saharan African?

C. Arko, Anastacia; Abor, Joshua; K.D. Adjasi, Charles; … - In: Journal of Accounting in Emerging Economies 4 (2014) 1, pp. 57-78

Purpose – The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA). Design/methodology/approach – The paper applies a two-step estimation procedure using firm-level panel data for firms in selected SSA countries during the period...

Persistent link: https://www.econbiz.de/10014839670

Professional accounting education programmes in South Africa and India : A comparative study

Stainbank, Lesley; Dutt Tewari, Devi - In: Journal of Accounting in Emerging Economies 4 (2014) 1, pp. 97-116

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC)....

Persistent link: https://www.econbiz.de/10014839671

Audit pricing and product differentiation in small private firms : evidence from Thailand

Zaman, Mahbub; Chayasombat, Jaravee - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 240-256

Persistent link: https://www.econbiz.de/10010393287

Ownership structure and innovative behavior : testing the mediatory role of board composition

Omri, Waleed; Becuwe, Audrey; Mathé, Jean-Charles - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 220-239

Persistent link: https://www.econbiz.de/10010393291

Family firms, family generation and performance : evidence from an emerging economy

Muttakin, Mohammad Badrul; Khan, Arifur; Subramaniam, Nava - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 197-219

Persistent link: https://www.econbiz.de/10010393292

An empirical analysis of the determinants of the cash conversion cycle in Kenyan listed non-financial firms

Mathuva, David Mutua - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 175-196

Persistent link: https://www.econbiz.de/10010393295

Internet financial reporting in an emerging economy : evidence from Jordan

Momany, Munther T.; Al-Malkawi, Husam-Aldin Nizar; … - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 158-174

Persistent link: https://www.econbiz.de/10010393296

Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda

Sejjaaka, Samuel K.; Kaawaase, Twaha K. - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 134-157

Persistent link: https://www.econbiz.de/10010393299