Vol 5, No 4 (2016)

Accounting and Finance Research, Vol. 5, No. 4, November 2016

Table of Contents

Articles

Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective
Mohamed A. Elbannan
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p1
IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry
Mohamed A. Elbannan
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p30
Do Experts in Financial Magazines Exhibit the Representativeness Heuristic? Evidence from Taiwan
Yih-Wenn Laih
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p49
Mergers, Acquisitions and Corporate Performance: The Balanced Scorecard Approach
Oghuvwu, M. E., Omoye, A.S
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p63
The Effect of CEO and CFO Resignations on Going Concern Opinions
Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet, Pongprot Chatraphorn
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p76
A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan
Cheng-Tsung Lu, Yeun-Wen Chang
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p89
Asset Allocation or Active Management ? Evidence from Israeli Provident Funds
Ofer Arbaa, Uri Benzion
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p105
The Impact of Acquisitions Deals Announcement According to Financing Decisions on Value of Listed Acquiring Companies at Egyptian Stock Exchange
Ahmed A.Elhakeem, Khairy Elgiziry
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p115
Credit Provision Strategy during Financial Crisis Using Bank Accounting Data
Eleftherios Fotios Aggelopoulos, Vasilios Giannopoulos, Evgenia Mpourou
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p137
The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka
N.L.E. Abeywardana, K.M. Panditharathna
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p147
Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform
Adegbie, Folajimi Festus, Jayeoba Olajumoke, Kwabai Jerry Danjuma
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p163
Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information
Sin-Hui Yen, Yun-Ting Lai, Hui-Ling Chen
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p179
Corporate Investments, Cash Flows and Cash Holdings: Evidence from the Oil Industry Before and After the Financial Crisis
Liqiang Chen
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p192
What Drives Mutual Funds Long-term Herding: Bear or Bull Markets?
G. Rubbaniy
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p214