Vol 3, No 1 (2014)

Accounting and Finance Research, Vol. 3, No. 1, February 2014

Table of Contents

Articles

Do Analysts Understand Conservatism? PDF
Bo Ouyang, Huishan Wan p1
An Investigation of the Relationship between Risk and Return: The Case of the Latin American Stock Markets PDF
Chikashi Tsuji p9
Theories and Determinants of Voluntary Disclosure PDF
Nermeen Fathy Shehata p18
Does Organizational-level Affiliation of Internal Audit Influence Corporate Risk-Taking? -Evidences from Chinese Listed Companies PDF
Jinyu Yang, Woody Liao, Bin Liu, Henggui Shi p27
An Examination of Mortgage Loan Servicing Rights in the Aftermath of the Subprime Mortgage Crisis of 2006 PDF
Robert J. Cochran, Hunter T. Shelnutt p46
Fundamental Requirements for Building an Islamic Venture Capital Model PDF
Elsayed Elsiefy p55
Stakeholders’ Perception of the Implementation of International Financial Reporting Standards (IFRS) in Nigeria PDF
Jonathan A. Okunbor, Amos O. Arowoshegbe p67
Analysis on Enterprises’ Credit Behavior Choices in Different Credit Culture Environments PDF
Yuanyuan Ma p73
A Study on Accounting of Transfer Pricing and Its Effect on Taxation PDF
Dr. Metin Uyar p79
Capital Levels and Risk-Taking Propensity in Financial Institutions PDF
Giovanni Barone-Adesi, Walter Farkas, Pablo Koch-Medina p85
Income Tax Return Scams and Identity Theft PDF
Richard G. Brody, Christine M. Haynes, Hector Mejia P90
Political Willingness to Implement Public Sector Financial Management Reforms in Ghana - Accrual Basis of Accounting PDF
Julius Aidoo-Buameh P96
Market Timing Techniques: Its Use by Practitioners of Money Management PDF
Augustine C. Arize, Ioannis N. Kallianotis, John Malindretos, Brian L. Maruffi, Moschos Scoullis P106
Effects of Fiscal Policy under Different Capital Mobility PDF
Ping Han p111
A Study of the Deficit of the Third Party Liability Compulsory Insurance of Motor Vehicle PDF
Lili Bao, Zhengyu Gu p116


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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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