Vol 11, No 4 (2020)

Vol. 11, No. 4, July, 2020

Table of Contents

Articles

Earnings Transparency and Financial Analysts’ Target Price Forecasts
Hyung Ju Park, Joong-Seok Cho
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p1
Determinants of Firm Capital Structure: Empirical Evidence From Vietnam
Hieu Thanh Nguyen, Anh Huu Nguyen
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p10
The Influential Factors on Capital Structure: A Study on Portuguese High Technology and Medium-High Technology Small and Medium-Sized Enterprises
Yehui Tong, Zelia Serrasqueiro
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p23
Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia
Hasni Yusrianti, Imam Ghozali, Etna Yuyetta, Aryanto Aryanto, Eka Meirawati
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p36
Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen
Mohammed Mahdi Obaid, Noraza Mat Udin
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p52
The Impact of Foreign Direct Investment on Financial Market Development: The Case of Jordan
Buthiena Kharabsheh, Ahlam Aldaher
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p64
The Impact of Intellectual Capital on Firm Value: Empirical Evidence From Vietnam
Anh Huu Nguyen, Duong Thuy Doan
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p74
Organizational Commitments in Financial Service Audit With Antecedents of Organizational Justice and Job Satisfaction
Petrus Ridaryanto
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p86
Evaluating the Effectiveness of the Bird-in-Hand-Dividends Policy in the Stability of Jordanian Listed Banks
Mohammad Sami Ali
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p96
Role of Islamic Microfinance in Alleviating Poverty in Bangladesh: A Study on RDS of IBBL
Md. Masud Parvej, MD. Asad Iqbal Chowdhury, Md. Kazi Golam Azam, Md. Musharof Hossain, Abdullah Mohammad Ahshanul Mamun
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p111
Economic Forces and the Stock Market Performance in Developing Countries: Evidence From Sudan
Nawal Hussein Abbas Elhussein, Elzibeer Fath Elrahman Hamed Warag
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p130
Business Strategy and R&D Expenditures
Han Li
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p144
The Mediating Role of the Capital Structure, Growth Rate, and Dividend Policy in the Relationship Between Return on Equity and Market to Book Value
Farouq Altahtamouni, Reem Matahen, Amna Qazaq
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p155
Estimation of Benefits and Difficulties When Applying IFRS in Vietnam: From Business Perspective
Ngoc Thi Bui, Oanh Thi Tu Le, Huy Manh Dao
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p165
The Effect of the Arab Spring on the Performance of Islamic and Conventional Banks in Egypt: Which Model Performs Better Amidst Crisis?
Zar-Tashiya Khan, Andres Ramirez, David Ketcham
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p180
Effects of Board Size, Board Composition and Dividend Policy on Real Earnings Management in the Jordanian Listed Industrial Firms
Yousef Shahwan, Tareq Hammad Almubaydeen
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p195
Determinants of Capital Adequacy Ratio for Pension Funds: A Case Study in Indonesia
Sunaryo Sunaryo, Alvia Santoni, Endri Endri, Muhammad Nusjirwan Harahap
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p203
An Analysis of Mutual Fund Managers’ Timing Abilities - Evidence From Chinese Equity Funds
Jun-Hao Li, Chun-Fan You
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p214
The Dynamics Between Dividends, Financing and Investments: Evidence From Jordanian Companies
Abdullah Al Daas, Moid U. Ahmad, Suleiman Jamal Mohammad
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p231
Factors Affecting the Competitive Capacity of Commercial Banks: A Critical Analysis in an Emerging Economy
Le Kieu Oanh Dao, Thuy Tu Pham, Van Chien Nguyen
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p241
CEO Characteristics and Real Earnings Management in Jordan
Mohammad Abedalrahman Alhmood, Hasnah Shaari, Redhwan Al-dhamari
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p255
The Role of Profitability in the Effect of Company Growth on the Debt Policy
Akhmadi Akhmadi, Dabela Yunia, Robiyanto Robiyanto
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p267
Fundamental Analysis of Insurance Industry Operations and GDP Increase in Nigeria
Andrew O. Agbada, Casmir C. Osuji
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p275
The Effect of the Relationship Between Cash Flows From Operating Activities and Earnings per Share in Jordan
Yaser Mohd Ahmed Hamshari
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p289
Board of Directors and Financial Reporting Quality in Vietnam Listed Companies
Nguyen Thi Thanh Phuong, Dang Ngoc Hung
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p296
Earnings Surprises and Stock Price Reactions of Quoted Companies in Nigeria
Malthus Timothy Ekpe, Rosemary Obiageri Obasi, Sadiq Rabiu Abdullahi, Umar Aliyu Mustapha, Norfadzilah Rashid
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p306
Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry
Puji Rahayu Setyaningsih, Nengzih Nengzih
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p316
The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh
Mohammad Tariq Hasan, Azhar Abdul Rahman
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p329
Modelling and Forecasting the Volatility of Cryptocurrencies: A Comparison of Nonlinear GARCH-Type Models
Huthaifa Alqaralleh, Alaa Adden Abuhommous, Ahmad Alsaraireh
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p346
Investor Protection, Stock Liquidity, and Capital Structure
Chuong Hong Pham, Hoang Duc Le, Hung Quoc Dang, Uyen Tu Bui
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p357
Social Media Cost and the Levels of Cash Flow Among Listed Banks in Emerging Economies in Africa
Olaoluwa Elsie Umukoro, Olubukunola Ranti Uwuigbe, Imoleayo Obigbemi, Uwalomwa Uwuigbe
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p370
The Mediating Effect of Crisis Management on Leadership Styles and Hotel Performance in Jordan
Raed Hussam Alzoubi, Amar Hisham Jaaffar
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p384
The Impact of Political Stability on the Effectiveness of the Early Warning Systems in Predicting the Financial Crises: The Case of Jordan and Qatar
Baker Shnekat, Ghazi Al-Assaf
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p398
The Intervening Effect of the Dividend Policy on Financial Performance and Firm Value in Large Indonesian Firms
Perdana Wahyu Santosa, Ovinda Aprilia, Martua Eliakim Tambunan
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p408
Impacts of Earnings Quality and Debt Maturity on Investment Efficiency: Study Case in Vietnam
Dang Ngoc Hung, Vu Thi Thuy Van, Nguyen Thi Thanh Phuong
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p421
Audit Committee’s Role in Moderating the Effect of Financial Distress Towards Going Concern Audit Opinion
Anna Kania Widiatami, Nanny Dewi Tanzil, Cahya Irawadi, Ahmad Nurkhin
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p432
The Role of Shariah Auditor in Islamic Banks: The Effect of Shariah Governance Framework (SGF) 2011
Mohd Rushdan Yasoa', Wan Amalina Wan Abdullah, Wan Anisah Endut
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p443
Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value
Robert Jao, Djabir Hamzah, Abdul Rakhman Laba, Mediaty Mediaty
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p453
Factors Used to Determine the Financing Structure for Shareholding Companies Listed in Amman Stock Exchange in Jordan
Raed Kanakriyah
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p462
Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market
Ayad Ahmed Mohammed Al-Qublani, Hasnah Kamardin, Rohami Shafie
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p475
The Effects of Managerial Ownership, Institutional Ownership, and Profitability on Capital Structure: Firm Size as the Moderating Variable
Muhammad Khafid, Rida Prihatni, Ira Eva Safitri
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p493
An Event Study Analysis of Thailand’s 2019 General Election: A Long Window of Multiple Sub-events
Anya Khanthavit
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p502
The Role of Quality of Work Life in Organizational Commitment in Islamic Banks
Mahmoud Ali Alrousan, Shireen Mahmoud AlAli
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p515
Determinants of Arrears in the Municipal Savings Banks, Rural Savings Banks and EDPYMES of Peru
Margarita Elluz Calle Arancibia, Wagner Enoc Vicente Ramos, Gustavo Ilich Loayza Acosta
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p523
Debt Covenants and Accounting Conservatism
Adamu Pantamee Abdurrahman, Shafi Mohamad, Ooi Chee Keong, Syed Ehsanullah
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p537
Does Financial Performance Matter? Evidence on the Impact of Liquidity and Firm Size on Stock Return in Indonesia
Mochammad Chabachib, Ike Setyaningrum, Hersugondo Hersugondo, Intan Shaferi, Imang Dapit Pamungkas
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p546
Impact of External Auditing Quality and Audit Committees on Accounting Conservatism and the Performance of Industrial Firms Listed at the Amman Stock Exchange
Mahmod AL-Rawashdeh Abdalwahab, Riham Fathi ALkabbji
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p556