International Journal of Financial Research

• Home
• About
• Login
• Register
• Search
• Current
• Archives
• Announcements
• Recruitment
• Submission
• Editorial Board
• Indexes
• Ethical Guidelines
• Contact

Home > Archives > Vol 12, No 3 (2021)

Table of Contents

Articles

Half Century of Gold Price: Regime-Switching and Forecasting Framework Nguyen Bao Anh, Yiqiang Q. Zhao

PDF p1

Estimating the Translog Cost Function for the Telecommunications Sector in Saudi Arabia: The Case of Saudi Telecom Company: An Empirical Study Salim Bagadeem

PDF p19

Remuneration, Personnel Expenses and Third Party Expenses in Times of Covid-19 in the Financial Sector Anderson Arcos-Leon, Margaret Diana Colqui-Estrella, Anny Paula Sugasti-Arivilca, Wagner Enoc Vicente-Ramos

PDF p31

The Determinants of Tax Revenues: Empirical Evidence From Jordan Ali Mustafa Al-Qudah

PDF p43

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan Qasim Ahmad Alawaqleh, Nashat Ali Almasria

PDF p55

Applying the ARIMA Model to the Process of Forecasting GDP and CPI in the Jordanian Economy Abdullah Ghazo

PDF p70

The Determinants of Islamic and Conventional Banks Profitability in the GCC Region Bassam Omar Ali Jaara, Mohammad A. AL-Dahiyat, Ismail AL-Takryty

PDF p78

Is Risk Based Capital Ratio a True Measure of the Soundness of Banks? Evidence From India J. Navas, P. Dhanavanthan, D. Lazar

PDF p92

Some Insights Into Financial Literacy Among Undergraduate Students: A Case of Bosnia and Herzegovina Jasmina Okicic, Meldina Kokorovic Jukan, Mensur Heric

PDF p103

Mapping Global Research on International Financial Reporting Standards: A Scientometric Review Oleh Pasko, Mykola Hordiyenko, Fuli Chen, Yarmila Tkal, Yulia Abraham

PDF p116

Stock Return Variations: The Validity of Systemic Risk, Size and Valuation as Explanatory Variables in the Lebanese Stock Market Jamil Chaya, Jamil A. Hammoud, Wael A. Saleh

PDF p135

Current Assets Management, Remuneration, and Operating Cash Flow of UAE Construction Companies Haitham Nobanee, Mohammed Haitham A. Salman, Jaya Anitha Abraham

PDF p142

Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs) Nurul Nazlia Jamil, Nathasa Mazna Ramli, Ainulashikin Marzuki, Nurul Nadiah Ahmad

PDF p149

Strategies of Sustainable Cooperative Partnerships Misbahul Munir, Maretha Ika Prajawati, Basir S.

PDF p157

Five Years of Inflation Targeting Without Economic Growth: What Should Be Changed? The Case of Russia Oscar Gasanov

PDF p162

Environmental Operations Review and Stakeholders’ Wealth of Extracting Firms: Evidence From Nigeria Akabom Ita Asuquo, Nicholas Obun Dan, Innocent Oko Odey, Mkpa Ubuo Linus, Ashishie Peter Uklala, Arzizeh Tiesieh Tapang

PDF p172

Personnel Expenses and Productivity Change in Peruvian Stock Mining Companies Johan Axcel Torres Bonilla, Fiorella Melissa Arena Pariona Marcos, Pedro Bernabe Venegas Rodriguez, Nivardo Alonzo Santillan Zapata, Jimmy Alberth Deza Quispe

PDF p181

Analyzing the Dynamics Between Macroeconomic Variables and the Stock Indexes of Emerging Markets, Using Non-linear Methods Huthaifa Alqaralleh, Ahmad Al-Majali, Abeer Alsarayrh

PDF p193

The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable Marhaendra Kusuma, Diana Zuhroh, Prihat Assih, Grahita Chandrarin

PDF p205

Does the Environmental Internal Audit Impact the Achieving of Sustainable Development in Industrial Companies Listed on the Amman Stock Exchange? Eman Ahmad Al Hanini

PDF p220

The Effect of Number of Visitors, Tourist Destinations, Hotel Room Tax and Accommodations on Original Local Government Revenue: Case Study West Sumatra Province, Indonesia Lusiana Lusiana, Mondra Neldi, Sigit Sanjaya, Zefriyenni Zefriyenni

PDF p230

The Moderating Effect of Non-audit Services Fee on Aggressive Tax Planning: Empirical Evidence From Malaysian Listed Companies Rosmaria Jaffar, Chek Derashid, Roshaiza Taha

PDF p240

Women's Leadership and Pragmatism Incidences on Performance of Listed Family-Owned Firms in the Cultural Context of Arab Countries Azzeddine Allioui, Badr Habba, Taib Berrada El Azizi

PDF p251

Financial Inclusion in Zimbabwe: Determinants, Challenges, and Opportunities Florence Barugahara

PDF p261

Relationship Between Unemployment Rate and Shadow Economy in Nigeria: A Tado-Yamamoto Approach Felicia C. Abada, Charles O. Manasseh, Ifeoma C. Nwakoby, Ngozi Franca Iroegbu, Johnson I. Okoh, Felix C. Alio, Adedoyin I. Lawal, Onyinye J. Asogwa

PDF p271

Political Instability and Banks Performance in the Light of Arab Spring: Evidence From GCC Region Bassam Omar Ali Jaara

PDF p284

Trend Momentum II: Driving Forces of Low Volatility and Momentum Wilhelm Berghorn, Martin T. Schulz, Markus Vogl, Sascha Otto

PDF p300

The Concurrent Effects of IFRS Mandate and Formal Institutional Quality on the Aftermarket Performance of IPO Firms in Emerging Countries Manal Alidarous, Fouad Jamaani

PDF p320

Early Results on Depth of the Nascent Kenyan Derivative Market Faith Mwende Christopher, Amos Njuguna, Peter Kiriri

PDF p345

Does Demand Uncertainty Moderate the Relationship of Risk Attitude and Sticky Cost? Evidence From Egypt Ahmed M. Abdelhamid

PDF p356

Does Financial Inclusion Important in MSMEs Financing in Indonesia? Analysis Using Dimension Bank as Mediation Karisa Zeisha Sahela, Osama Isaac, Askardiya Radmoyo Adjie, Riana Susanti

PDF p370

The Causality Relationship Between Financial Sector Profitability and the Botswana Economy Tebogo Tshepo Kubanji, Simangaliso Biza-Khupe, Mogotsinyana Mapharing

PDF p381

The Effect of Using Accounting Measurement Bases (Cash and Accrual) on the Performance of the Industrial Companies Listed on Palestine Stock Exchange Omar Abed Awad Joudeh, Firas S. Q. Barakat, Oroubah A. R. Mahmoud

PDF p393

The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star Haryono Umar, Ulfah Apriani, Rahima Br. Purba

PDF p407

The Impact of Social Enterprises: A Bibliometric Analysis From 1991 to 2020 Faraudello Alessandra, Barreca Manuela, Iannaci Daniel, Lanzara Federica

PDF p421

Finding the Network Structure of Rwandan Interbank Market Patrick Mugenzi, Thomas Kigabo Rusuhuzwa, Annie Uwimana

PDF p435

Corporate Governance Mechanisms and Firm Performance in Saudi Arabia Helmi A. Boshnak

PDF p446

The Relationship Between Profitability and Firm Value: Evidence From Manufacturing Industry in Indonesia Bambang Sudiyatno, Elen Puspitasari, Ida Nurhayati, Tristiana Rijanti

PDF p466