Vol 4, No 1 (2015)

Accounting and Finance Research, Vol. 4, No. 1, February 2015

Table of Contents

Articles

The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context
Olfa Ben Jemaa, Mohamed Toukabri, Faouzi Jilani
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p1
Determinants of Dividend Policy: Evidence from GCC Market
B Rajesh Kumar, K Abdul Waheed
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p17
Influence of Ethical Position and Information Asymmetry on Transfer Price Negotiations
Karen Green, Benson Wier
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p30
Determinants of Audit Fees: Evidence from Jordan
Hassan Yahia Kikhia
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p42
International Regulatory Revelations of the Shadow Banking
Ping Han
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p54
Do Corporate Governance Disclosures Matter for Bank Cost of Capital? Empirical Evidence from Accounting Statements of Egyptian Banks
Mona A. Elbannan, Mohamed A. Elbannan
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p59
Getting Loan Clients to Recommend Financial Service Providers: The Role of Satisfaction, Trust and Information Quality
Joseph Mbawuni, Simon Gyasi Nimako
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p78
Industry Structure of Debt and Market Share Leadership Persistence
Donna L. Paul, Gulnara Zaynutdinova
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p92
Banking Risk and Operating Efficiency Measures in the Era of IT
Farkhanda Shamim, Shahid W. Anjum, Amal Abdel Wakil
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p103
The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism
Mai Dao, Hassan R. HassabElnaby, Amal Said
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p112
Rating the Stock Market Performance through Zero-Investment Strategies
Maria-Teresa Bosch-Badia, Joan Montllor-Serrats, Maria-Antonia Tarrazon-Rodon
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p129
The Precision of Unconditional Estimators of the Equity Premium
Samih Antoine Azar
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p143
Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals
John G. Irwin, Carmen C. Lewis, Cherie Fretwel, Randi E. Myers
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p151
Assessment of Efficiency and Profitability of Listed Banks in Ghana
John Kwaku mensah Mawutor, Awah Fred
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p164
Are There any Regular Variations in the Taiwan Stock Market: A Case Study of Taiwan Stock Exchange Capitalization Weighted Stock Index (TAIEX)
Tzu-Yi Yang, Yu-Tai Yang
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p172
The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance
Theresia Woro Damayanti, Sutrisno T, Imam Subekti, Zaki Baridwan
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p180