Vol 5, No 3 (2016)

Accounting and Finance Research, Vol. 5, No. 3, August 2016

Table of Contents

Articles

Assessment of Compliance with OHADA Uniform Accounting Act by Public Limited Companies
Michael Forzeh Fossung
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p1
The Effects of Customers’ Bargaining Power on Capital Expenditure and Earnings Management: Evidence from Taiwan
Shieh-Liang Chen, Li-Yu Chen
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p12
Dual Attributes of Government Intervention and China’s Real Estate Prices—Is Chinese Government a Promoter of the Real Estate Prices?
Hong Xu, Hui Wang, Chunming Zhou, Zhen Geng
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p29
Corporate Governance in the Banking Sector (Empirical Study on the Effect of Separating Chairman and Chief Executive Officer (CEO) Positions on Financial Performance)
Ayman Mohamed Zerban, Wael Bahaa El Din Ateia
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p37
On the Informational Role of Delayed Good News: A Firm-Level Crash Risk Evidence from Egypt
Abd El-Rahman M. Selmy, Khairy A. El-Giziry
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p44
Bank Performance and Its Underlying Factors: A Study of Rural Banks in Indonesia
Te-Kuang Chou, Agung Dharmawan Buchdadi
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p55
The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework
Veliota Drakopoulou
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p64
Dividend Policy and Corporate Governance Perspective
Salman Riaz, Yanping Liu, Muhammad Ishfaq Ahmad
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p77
Effect of Some Firms’ Internal Factors on Value in Emerging Markets: Evidence from the Egyptian Stock Market
Farahat Ragab Abdeltawab, Khairy Elgiziry
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p87
Accounting Information: Which Information Attracts Investors Attention First?
Ahmad N Obaidat
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p107
Do Political Connections Affect Bank Loan Loss Provision Reliability?
Qiuhong Zhao
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p118
The Effect of Regulation on the Relationship between Earnings and Stock Returns
Doina C. Chichernea, Diana R. Franz
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p127
The Effects of Earnings Quality and Leverage Deficit on Financing Policy
Yi-Mien Lin, Tzu-Wen Lee
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p144
Source of IPOs’ Underperformance – Evidence on the Implication of Accrual Reversal
Qianyun Huang
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p161
Quality Cost and Its Relationship to Revenue Sharing in Supply Chain
Fayza M. Obied-Allah
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p173
Growth of Stock Market in the UAE through Merger: A Comparative Study of GCC Stock Markets
Robinson Joseph, Manuel Fernandez
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p190