Firm leverage and the private benefits of control in Chinese firms
DOI: 10.1504/AAJFA.2008.016887 | Zhang Zhaoguo, He Weifeng, Chen Jing | This study investigates the relationship between capital structure and the private benefits of control of listed Chinese firms. A sample of firms listed on the Chinese stock markets is used to estimate the private benefits of control. The p... | 6 - 16 |
What drives short-term GCC stock market returns? Empirical evidence from fat-tailed distribution
DOI: 10.1504/AAJFA.2008.016887 | Ibrahim A. Onour | Given that changes in oil prices influence the observable factors in GCC economies, this paper shows unobservable speculative factors that drive short-term stock market returns in Saudi and Bahrain markets. For other GCC markets, such as Du... | 17 - 25 |
FII share and bank performance: an empirical analysis of Indian banks
DOI: 10.1504/AAJFA.2008.016887 | Umakrishnan Kollamparambil, Indrani Banerjee | This paper investigates the relationship between the Foreign Institutional Investment presence and firm performance of 25 listed banks of the Indian banking industry. The results indicate that the FII share plays a significant and positive ... | 26 - 39 |
Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges
DOI: 10.1504/AAJFA.2008.016887 | Khaled Samaha, Pam Stapleton | The contribution of this paper is to provide evidence, from a sample of 281 listed companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement/presentation convergence, ... | 40 - 66 |
An empirical study on the relationship between ownership and firm performance: Taiwan evidence
DOI: 10.1504/AAJFA.2008.016887 | Yu-Chih Lin, Shaio Yan Huang, Shu-Chao Young | This study is to investigate the relationship between ownership and firm performance in the environment in which collateralising shares by directors and supervisors is a common practice. The sample includes firms that are listed on the Taiw... | 67 - 80 |
Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange
DOI: 10.1504/AAJFA.2008.016887 | Minga Negash | Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption o... | 81 - 104 |
Book Review: Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck
DOI: 10.1504/AAJFA.2008.016887 | Siriyama Kanthi Herath | Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck. 14th ed. New York, McGraw-Hill/Irwin, 2006. 745pp. ISBN 978-0-07-310095-1... | 105 - 106 |
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