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.


Editor-in-chief: Marco Giuliani
p-ISSN: 2168-4812
e-ISSN: 2168-4820
Website: http://journal.sapub.org/ijfa




Current Issue  

Volume 4, Number 1, 2015
  • Articles
IFRS Adoption and Value Relevance of Financial Statements of Nigerian Listed Banks
Adebimpe O. Umoren, Ekwere Raymond Enang
pp. 1-7
DOI: 10.5923/j.ijfa.20150401.01  623 Views  341 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
Effects of the Convergence to International Financial Reporting Standards in Earnings Management
Ilse Maria Beuren, Roberto Carlos Klann
pp. 8-20
DOI: 10.5923/j.ijfa.20150401.02  255 Views  157 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
Conservatism and Value Relevance of Accounting Information in Quoted Firms in Nigeria
Lawani Imade Rebecca, Umanhonlen Ogbeiyulu Felix, Okolie Romanus Onyeisi
pp. 21-39
DOI: 10.5923/j.ijfa.20150401.03  313 Views  163 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
Modeling Turnover and Their Antecedents Using the Locus of Control as Moderation: Empirical Study of Public Accountant Firms in Java Indonesia
Dwi Cahyono
pp. 40-51
DOI: 10.5923/j.ijfa.20150401.04  270 Views  97 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
Comparative Analysis of Financial Performance of Foreign and Domestic Banks in Georgia
Yesim Helhel
pp. 52-59
DOI: 10.5923/j.ijfa.20150401.05  410 Views  207 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
International Financial Reporting Standards and Moral Hazard of Creative Accounting on Hedging
Firas Aziz M. Jawad, Xinping Xia
pp. 60-70
DOI: 10.5923/j.ijfa.20150401.06  395 Views  172 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
Location Choices of Regional Financial Institutions in the Tohoku Region of Japan
Michiko Miyamoto
pp. 71-78
DOI: 10.5923/j.ijfa.20150401.07  305 Views  49 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML
A Cash-Flow Theory of Stock Valuation
Randa I. Sharafeddine
pp. 79-107
DOI: 10.5923/j.ijfa.20150401.08  53 Views  24 Downloads
  Abstract   References   Full-Text PDF   Full-Text HTML