Vol 3, No 2 (2014)

Accounting and Finance Research, Vol.3, No. 2, May 2014

Table of Contents

Articles

Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity
Gary M. Fleischman, Zafar Dad Khan, Paul D. Hutchison
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p1
The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application
Mohamed A. K. Basuony
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p14
Bank Credits to the Private Sector: Potency and Relevance in Nigeria’s Economic Growth Process
Prince C. Nwakanma, Ikechukwu S. Nnamdi, Godfrey O. Omojefe
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p23
Bank Restructuring–International Perspectives and Vietnam Practices
Nguyen Hong Son, Tran Thi Thanh Tu, Tran Thi Hoang Yen
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p36
R&D and Insider Shareholding
Feng-Li Lin
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p51
Corporate Governance and Accounting Performance: A Balanced Scorecard Approach
Mona A. ElBannan, Mohamed A. ElBannan
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p60
Whether Sensible Business Tool or Deceptive Scheme to Conceal, the Special Purpose Entities Are here to Stay
Sunita Ahlawat, Danielle Bellomo, Kyle Ropp
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p77
The Preponderance of Stock Picking Techniques: The Practice of Applied Money Managers
Augustine C. Arize, Ioannis N. Kallianotis, Scott Liu, John Malindretos, Brian L. Maruffi
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p87
The Persistence of Accruals and Investment in Operating and Investment Cycle
S.Golana Hosseinimehr, Yadollah Nourifard
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p92
An Empirical Description of Billionaires
Andrew A. Anabila, Eunyoung Whang
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p112
Bankruptcy Prediction Model Using Neural Networks
Xavier Bredart
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p124
The Challenges of Accounting Education: The Nigerian Experience
Okolie Onyeisi Romanus, Amos Arowoshegbe
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p129
Finance Constraint and Firm Investment: A Survey of Econometric Methodology
Pranab Kumar Das
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p138
Talmud and Markowitz Diversification Strategies: Evidence from the Nigerian Stock Market
Prince C Nwakanma, Monday Aberiate Gbanador
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p145
An Empirical Study of the Method Effect in Analysing the Adoption of IFRS
Christopher von Koch, Ola Nilsson, Micael Jonsson, Andreas Jansson
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p153
M&A Announcements and Their Effect on Return to Shareholders: An Event Study
Priyanka Shah, Parvinder Arora
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p170
Detecting Newcomb-Benford Digital Frequency Anomalies in the Audit Context: Suggested Chi2 Test Possibilities
Edward J. Lusk, Michael Halperin
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p191