Vol 8, No 2 (2019)

Accounting and Finance Research, Vol. 8, No. 2, May 2019

Table of Contents

Articles

A Benchmarked Evaluation of a Selected CapitalCube Interval-Scaled Market Performance Variable
Edward J. Lusk
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p1
Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria
John Obiora Anyaduba, Timothy Oboh
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p13
Accounting Conservatism and Managerial Excess Perks
Han Li
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p32
Investor Protection and Capital Expenditures under Endogenous Time Inconsistency
Richard P. Gregory
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p43
The Impact of Operational Capabilities on Corporate Performance: Evidence from Listed Companies in the Agriculture, Forestry, Livestock Farming, Fishery Industry
Maoguo Wu, Daimin Lu
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p56
Simplifying Share-Based Payment Accounting: The Influence of FASB ASU No.2016-09 on Earnings and Cash Flow Volatility
Stephanie A. Hairston, Jaclyn Robelo
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p67
Dividend Policy and Share Price Volatility: Evidence from Jordan
Sufian Radwan Almanaseer
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p75
Fintech Adoption Choices of Small Businesses: A Technology Organization Environment (TOE) Framework study
Ashish Varma
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p86
Considerations for a Regression-Based Real Estate Valuation and Appraisal Model: A Pilot Study
Shawn L. Robey, Mark A McKnight, Misty R. Price, Rachel N. Coleman
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p99
Examining the Decision to Opt In versus Opt Out of Section 107 of the JOBS Act of 2012: Determinants and Consequences
Jason Bergner, Marcus R. Brooks, Binod Guragai
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p108
Internal Control Weakness: A Literature Review
Yu Lu, Diandian Ma
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p121
Financial Statement Comparability and New Debt Issues
Aaron Crabtree, Bo Ouyang, Huishan Wan
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p143
Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts?
Xia Zhang, Kwadwo Ofori-Mensah
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p156
Principles-Based Accounting Standards, Earnings Management and Price Efficiency
Michael Ehud Yampuler
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p171
A Focus on ‘Control’: Reconciling Contemporary Transaction Cost Economics with Behavioural Contingency Accounting Perspectives
Sarah A. Hinchliffe
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p189
Fraud and Performance of Deposit Money Banks
John K.M. Mawutor, Augustine Enofe, Kemebradikemor Embele, Anayochukwu R. Ndu, Oluwaseyi E. Awodola
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p202
Predicting Stock Return of UAE Listed Companies Using Financial Ratios
Arindam Banerjee
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p214
Examination of Index Model and Prediction of Beta –A Case Study Examination in IT Sector
B Rajesh Kumar, Manuel Fernandez
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p226
Detecting Creative Accounting in Businesses in Financial Distress
Nikolaos Arnis, Konstantinos Karamanis, Georgios Kolias
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p232
Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market
Sihem Hmani
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p245