Forthcoming articles


African Journal of Accounting, Auditing and Finance


These articles have been peer-reviewed and accepted for publication in AJAAF, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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African J. of Accounting, Auditing and Finance (2 papers in press)


Regular Issues


  • Capital Structure and Return on Capital Employed of Construction Companies in Nigeria   Order a copy of this article
    by Sirajo Murtala, Mohammed Ibrahim, Sagir Lawal, Buhari Baba Abdullahi 
    Abstract: This study examined the impact of capital structure on return on capital employed of construction firms in Nigeria. The data for the study was obtained from the annual report and accounts of the sampled firms. The study employed panel data analysis and pooled regression, fixed-effect and random-effect estimation techniques for the analysis and Stata 12.0 was used. The study concluded that capital structure has a negative impact on return on capital employed of the sampled construction companies in Nigeria. The study recommends that the managers of the construction companies should be careful while using debt as a source of finance; they should try to finance their activities with retained earnings and use debt as a last option.
    Keywords: capital structure; performance; return on capital employed; African; accounting; auditing and finance; construction companies; Nigeria.
    DOI: 10.1504/AJAAF.2017.10008040
  • Towards The Implementation of Corporate Governance Best Practices For Tunisian Listed Firms: An Empirical Approach Using The Artificial Neuronal Networks   Order a copy of this article
    by Wided Khiari, Azhaar Lajmi 
    Abstract: The object of this study is to propose a code allowing the assessment of some corporate governance best practices for Tunisian listed firms. This code is based on the most reputable set of codes of good governance practices worldwide and on the point of view of a sample of Tunisian experts. This code is presented as a potential tool that measures the quality of some corporate governance characteristics, such as board of directors and its committees, transparency and information policy, directors compensation and entrenchment, and ownership structure. Using a questionnaire distributed to a sample of Tunisian experts (about 102 experts) and referring to a new approach based on the artificial neural networks, this study allowed us first, to identify the importance given by the experts to a number of criteria in assessing corporate governance of Tunisian listed firms; and second, to create consensus among experts on the values that should take the different criteria in order to achieve good governance.
    Keywords: corporate governance; referential; neuronal connections; Tunisian firms; best practices.