International Journal of Finance and Accounting

International Journal of Finance and Accounting is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Finance and Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting, finance and their interface. All empirical methods – including, but not limited to, qualitative, quantitative, laboratory, and combination methods – are welcome.


ICV 2015: 75.94; ICV 2016: 85.20 h5-index: 8, h5-median: 10
(Based on Google Scholar Metrics(June 2017))
Editor-in-chief: Marco Giuliani
p-ISSN: 2168-4812
e-ISSN: 2168-4820
Website: http://journal.sapub.org/ijfa




International Journal of Finance and Accounting

Latest Issue: Volume 13, Number 1 (2024)
Skip Navigation Links.
Collapse &nbsp;<u>2024</u> 2024
Expand &nbsp;<u>2023</u> 2023
Expand &nbsp;<u>2022</u> 2022
Expand &nbsp;<u>2021</u> 2021
Expand &nbsp;<u>2020</u> 2020
Expand &nbsp;<u>2019</u> 2019
Expand &nbsp;<u>2018</u> 2018
Expand &nbsp;<u>2017</u> 2017
Expand &nbsp;<u>2016</u> 2016
Expand &nbsp;<u>2015</u> 2015
Expand &nbsp;<u>2014</u> 2014
Expand &nbsp;<u>2013</u> 2013
Expand &nbsp;<u>2012</u> 2012
  • Articles
An Appraisal of Corporate Governance Mechanisms and Earnings Management in Nigeria
Ndukwe Orji Dibia, John Chika Onwuchekwa
pp. 49-59
DOI: 10.5923/j.ijfa.20140302.01   1991 Views  1178 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Accessibility to Auxiliary Amenities as Non Accounting Information to Predict MSMEs Credit Risk in Trincomalee District of Sri Lanka
HM. Nijam
pp. 60-67
DOI: 10.5923/j.ijfa.20140302.02   2068 Views  741 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Organizational Culture: Is-It an Explanatory Factor of Corporate Social Disclosure? A Validation Test in the Tunisian Context
Driss Rahma, Jarboui Anis
pp. 68-81
DOI: 10.5923/j.ijfa.20140302.03   3793 Views  1405 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Effectiveness of Regulatory Pronouncements in Curbing Financial Statements Irregularities in Commercial Banks in Kenya
Oyerogba Ezekiel Oluwagbemiga
pp. 82-87
DOI: 10.5923/j.ijfa.20140302.04   1772 Views  851 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Good Corporate Governance Mechanism, Firm Characteristics and Corporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange
Kencana Dewi, Mukhtaruddin, Christine Apriany
pp. 88-95
DOI: 10.5923/j.ijfa.20140302.05   1744 Views  847 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Impact of Interest Rates on Stock Prices: An Analysis of the All Share Index
Ime T. Akpan, Queensley Chukwudum
pp. 96-101
DOI: 10.5923/j.ijfa.20140302.06   19464 Views  4850 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Volume Determinants of Cash Segments of the Indian Stock Market - A Critical Assessment
Ranjan Dasgupta
pp. 102-111
DOI: 10.5923/j.ijfa.20140302.07   3663 Views  1524 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
The Impact of Firm's Size, and Firm's Debts Level on the Debt and Profitability Relationship of the Industrial Listed Companies in the Palestine Exchange
Zahran "Mohammad Ali" Daraghma
pp. 112-121
DOI: 10.5923/j.ijfa.20140302.08   4982 Views  2226 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Behaviour of Financial Ratios in Firm Failure Process: An International Comparison
Erkki K. Laitinen, Oliver Lukason, Arto Suvas
pp. 122-131
DOI: 10.5923/j.ijfa.20140302.09   4717 Views  1858 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML
Financial Security Laws as an Antifraud Mechanism: Asset or Impediment to the Attractiveness of Exchanges? The Case of the Sarbanes-Oxley Act
Félix Zogning Nguimeya, Pascal Bayl Balata
pp. 132-139
DOI: 10.5923/j.ijfa.20140302.10   2389 Views  1443 Downloads
This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.
  Abstract   References   Full-Text PDF   Full-Text HTML