Vol 7, No 4 (2018)

Accounting and Finance Research, Vol. 7, No. 4, November 2018

Table of Contents

Articles

Does Attestation of the effectiveness of Internal Control over Financial Reporting Discourage Earnings Management? Evidence from China
Li Dang, Qiaoling Fang
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p1
Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka
Vickneswaran Anojan
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p17
Economic Growth and Government Debt of Six Large National Economies before and after the 2008 Financial Crisis
Jean Loo, Haihong He
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p30
Management Accounting in Pricing Decisions for Real Estate of Real Estate Enterprises in Vietnam
Pham Thanh Hương
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p35
Auditor’s Characteristics and Earnings Management in India
Hanish Rajpal, Pawan Jain
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p43
Housing Price and Population Changes: Growing vs Shrinking Cities
Yalan Feng, Taewon Kim, Daniel C Lee
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p59
Fair Value Accounting Practices and Efficiency of Banks: A Theoretical Perspective
S G Sisira Dharmasri Jayasekara, K L Wasantha Perera, A Roshan Ajward
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p66
Factors Influencing IPOs Pricing and Performance in Saudi Arabia: A Halal and Haram Perspective
Ali Alnodel, Muhammad Junaid Khawaja
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p78
Proposed Model for Forecasting the Intrinsic Value of Commercial Applied to Commercial Banks Listed on the Bahrain Stock Exchange
Tharwah Mohammed Shaalan
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p91
The Emergence of Growth Equity as a Private Class of Asset
A. Seetharaman, Shriram Nagarajan, Nitin Patwa, Farah Naaz, Ami Metha
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p98
The Impact of Corporate Social Responsibility on Corporate Performance - Evidence From Listed Companies in the Sports Industry in China
Yanwu Li
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p107
Are the Recent Restatements of Financial Institutions 10K’s due to the Perceived Earning Volatility Caused by SFAS 161?
Veliota Drakopoulou
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p122
An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements
Huishan Wan
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p138
Weather, Mood and Stock Market Returns in Argentina
Bakri Abdul Karim, Muhammad Hafiz Mohd Shukri, Sharon Tay Chyu Yuin
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p159
International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”
Ha Thi Thuy Van, Vu Thi Kim Anh, Nguyen Dang Huy
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p167
The Need for Audit Trinity Report to Reinforce Financial Reporting Integrity
Mohammad K. Shbeilat
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p184
The Effectiveness of Price Bands on Emerging Markets: Evidence from India
Chakrapani Chaturvedula, Nikhil Rastogi
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p195
Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt
Engy Mohsen El Hawary, Iman Mamdouh Arafa
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p200
Regulatory Overload, Individual Cognition, and Professionalism in the Accounting Field
Mohamed A. Elbannan
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p227