Vol 12, No 1 (2021)

Vol. 12, No. 1, January, 2021

Table of Contents

Articles

FDI and Economic Growth in the Central African Economic and Monetary Community (CEMAC) Countries: An Analysis of Seven Economic Indicators
Paul Sindze, Phouthakannha Nantharath, Eungoo Kang
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p1
Examining the Factors Affecting Sovereign Credit Rating of Gulf Cooperation Council Countries
Yaser A. AlKulaib, Musaed S. AlAli
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p12
Financial Features of Systemically Important Banks Operation in Modern Conditions
Elvira Ildarovna Bulatova, Ekaterina Vladimirovna Ipatova
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p23
The Effect of Financial Performance on the Profitability of Food and Beverage Companies in Indonesia
Herdiyana Herdiyana, Adi Sumarno, Endri Endri
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p30
The Influence of Growth Opportunities on IPO Initial Aftermarket Performance
Norliza Che-Yahya, Siti Suhaila Abdul-Rahman
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p40
Company Dividend Policy Modeling: Neutral Approach
Sergey Krylov
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p50
Market Efficiency of Indian Capital Market: An Event Study Around the Announcement of Results of Lok Sabha Election 2019
Nazreen Parveen Ali, Ashit Saha
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p60
Financial Tips on the Need to Identify Active Degassing Structures When Planning Territory Development Using the Functional Zoning Method
Arina Vyacheslavovna Rudenko, Valeriia Valerevna Shaimardanova
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p71
Central Bank Communication and Policy Interest Rate
Haryo Kuncoro
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p76
Valued Added Tax (VAT) Impact on Economic and Societal Well-Beings (Pre-and Post COVID19): A Perception Study From Saudi Arabia
Siti Norwahida Shukeri, Faisal D Alfordy
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p92
An Early Warning Signal (EWS) Model for Predicting Financial Crisis in Emerging African Economies
Kehinde Damilola Ilesanmi, Devi Datt Tewari
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p101
Sources of State Revenue and State Effectiveness: The Nigerian Experience
Ebi Bassey Okon, Nyong Saviour Okon
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p111
Providing Young Families With Housing in Russia: Financial, Economical, Administrative, and Regulatory Aspects
Ekaterina Alexandrovna Eremeeva, Natalia Vasilievna Volkova, Tatiana Viktorovna Khalilova
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p123
Management Accounting Research Approaches: A Critical Review
Achchi Mohamed Inun Jariya, Thirunavukkarsu Velnampy
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p129
Management of the Process of Formation of Financial and Credit Infrastructure to Support Agricultural Enterprises
Kateryna Andriushchenko, Vitalii Tkachuk, Vitalii Lavruk, Vita Kovtun, Oleksandr Datsii, Ganna Ortina, Helena Petukhova
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p137
Financial and Strategic Pricing Analysis in the Development Market Using an Econometric Model
Ainur A. Akhmetzianov, Andrew Y. Sokolov
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p144
The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting
Nofan Hamed Al-Olimat, Mohannad Obeid Al Shbail
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p149
Target Capital Structure of Egyptian Listed Firms: Importance of Growth and Risk Factors
Aly Saad Mohamed Dawood, Mahmoud Otaify
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p158
Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies
Maria Goreti Kentris Indarti, Jacobus Widiatmoko, Imang Dapit Pamungkas
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p174
The Process of Management and Control of Feasibility Planning of Road Construction Using the Financial Information System
Gulnara A. Gareeva, Diana R. Grigoreva, Ilnur I. Mahmutov
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p184
Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia
Hari Setiyawati
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p192
Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture
Qasim Ahmad Alawaqleh
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p205
The Impact of Financial Development on Corporate Performance: Theory and Evidence
Thu-Trang Thi Doan, Toan Ngoc Bui
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p214
Governance and Youth Unemployment in Nigeria
Oluwasegun Eseyin, Elizabeth Oloni, Olufemi Ogunjobi, Fadeke Abiodun
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p220
Accreditation of Tour Guides: The World Experience and the Implementation in Russian Hospitality Industry
Oleg Aleksandrovich Bunakov, Liudmila Valerievna Semenova, Firuz Fakhritdinovich Zokhidov, Boris Mojshevich Eidelman
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p232
Impacts of Top Five Executives’ Compensation on Employee Wages
Qianqian Li, Unyong Pyo
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p242
Ramadan Effect: A Structural Time-Series Test
Abdullah Al-Awadhi, Ahmad Bash, Fouad Jamaani
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p260
Corporate Social Responsibility Management
Gulnara Raisovna Chumarina, Guzel Azatovna Abulkhanova
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p270
The Effects of COVID-19 Pandemic on the Economies of the Gulf Cooperation Council States due to Low Oil Prices
Khaled Abdalla Moh'd AL-Tamimi
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p279
Economic Assessment of Optimization of Machine-Building Production on the Basis of Restructuring Outsourcing Taking Into Account the Cyclical Nature of Economic Development
Il'nur Ildusovich Farkhoutdinov, Aleksei Gennadevich Isavnin
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p286
The Moderating Effect of Leaders’ Experience on Leadership Styles and Crisis Management in the Jordanian Hotel Sector
Raed Hussam Alzoubi, Amar Hisham Jaaffar
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p297
Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria
Joseph U. Madugba, E. Ben-Caleb, T. U. Agburuga, W. C. Ani, S. L. Jegede, S. O. Fadoju
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p310
Determinants of Equity Share Price Movement: Evidence From the Nigerian Banking Industry (2000 – 2014)
Akan David Chucks, Ighosewe Enaibre Felix, Sunny Oteteya Temile
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p319
Board Structure of Corporate Organizations and Earnings Management: Does Size and Independence of Corporate Boards Matter for Nigerian Firms?
Abel Oghenevwoke Ideh, Edirin Jeroh, Orits Frank Ebiaghan
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p329
Dynamic Analysis for Measuring the Impact of Remittance Inflows on Inflation: Evidence From Georgia
Azer Dilanchiev, Aligul Aghayev, Md. Hasanur Rahman, Jannatul Ferdaus, Araz Baghirli
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p339
Impact of Financial Intermediaries on Nigerian Economic Growth
Charles O. Manasseh, Johnson I. Okoh, Felicia C. Abada, Jonathan E. Ogbuabor, Felix C. Alio, Adedoyin I. Lawal, Ifeoma C. Nwakoby, Onyinye J. Asogwa
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p348
Performance Analysis of GCC Banks: A Survey
Manuel Fernandez, Luluwa Juma, Hanan Alkharoossi, Robinson Joseph
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p357
Financial Resources Management in Commercial Banks: Evidence From Latvia
Natalia Konovalova, Aina Caplinska
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p369
Reviewer Acknowledgements for International Journal of Financial Research, Vol. 12, No. 1
Gina Perry
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p388