Vol 8, No 3 (2019)

Accounting and Finance Research, Vol. 8, No. 3, August 2019

Table of Contents

Articles

Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements
Elio Alfonso, Dana Hollie, Shaokun Carol Yu
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p1
Student Preference for Spreadsheet-Based Learning
Akash Dania, Bridget Anakwe, Bernadette Ruf
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p16
REIT-Specific and Macroeconomic Determinants of REIT Returns: Evidence from Singapore
Parvinder Arora, Robert Killins, Prameela Gangineni
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p27
Analysis of the Corporate Behaviors after the Corporate Tax Cuts with Respect to Job Creation: A Preliminary Study of Select Corporations in the United States of America
Narendra Sharma, Ebere A Oriaku, Ngozi Oriaku
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p43
Price-Volume Granger Causality Tests in the Egyptian Stock Exchange (EGX)
Kobana Abukari, Tov Assogbavi
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p48
Predicting Financial Solvency of Commercial Borrowers: The Case of Non-Banking Financial Companies
Sunita Mall, Tushar R. Panigrahi, Stephina Thomas
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p61
Predicting Short-term Market Returns and Volatility Using Index of Consumer Sentiment
Rama Krishna Yelamanchili
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p72
Government Subsidy, Corporate Pay-Gap and Firm’s Financial Performance: Evidence from China
Danlu Bu, Homayoon Shalchian, Rong Huang, Fang Hu
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p86
Reexamination of Whether Accrual Quality Is a Price Factor
May Xiaoyan Bao, Xiaoyan Cheng, John Geppert, David B. Smith
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p103
Taxation and Income Inequality in Nigeria
John Obiora Anyaduba, Praise Oghenefejiro Otulugbu
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p118
Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain
Mohammed Saeed Hassan, Adel M. Sarea, Gagan Kukreja
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p136
Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting
Sharifah Sabrina Syed Ali, Sharon Cheuk Choy Sheung, Mohd Waliuddin Mohd Razali
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p149
Internal Control, Financial Governance and Corporate Strategic Objectives Achievement
Yu Lu, Han Zhan, Shiyu Xiao
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p157
Corroborate Benjamin Graham’s Approach of Valuing Equity with Special Reference to Indian Capital Market
Suyash Bhatt
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p169
A New Approach in Event Studies: Time Varied Analysis
Yi Ren, Dong Xiao
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p176
Users’ Perception of Financial Reporting Quality in Ghana
Joseph Mbawuni
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p187
Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review
Yousef Alwardat
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p201
Auditors and Relationship Banking
Timothy Hinkel
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p219