Afro-Asian Journal of Finance and Accounting (AAJFA)

Afro-Asian Journal of Finance and Accounting

2026 Vol.16 No.2


Pages Title and author(s)
143-155Do Indian companies' debt structures reflect debt specialisation?
Nivya Unni; S. Santhosh Kumar
DOI: 10.1504/AAJFA.2026.152391
156-179Audit of less-complex entities: challenges and opportunities in increasing good corporate governance in Indonesian SMEs
Jaswadi Jaswadi; Hari Purnomo; Sumiadji Sumiadji; Anin Dyah Luthfiani
DOI: 10.1504/AAJFA.2026.152389
180-206The dynamic effects of privatisation on the performance of privatised banks and the role of economic, political, and institutional factors: empirical evidence from OECD and MENA countries
Makram Nouaili
DOI: 10.1504/AAJFA.2026.152396
207-220Effect of merger announcements on stock prices: evidence from Indian public sector banks
Kajal Mittal; Sandeep Singh Virdi; Inu Kumari
DOI: 10.1504/AAJFA.2026.152387
221-244The moderating role of overlapping audit committee on the relationship between firm profitability and accounting conservatism in Jordan
Laith Alsheyab; Mohd Rizuan Abdul Kadir; Khairul Anuar Kamarudin; Raedah Sapingi
DOI: 10.1504/AAJFA.2026.152390
245-276Financial implications of fintech acquisitions in India: a study on shareholder returns and acquisition dynamics
Manoj Panda; Pankaj Sharma; Dipasha Sharma
DOI: 10.1504/AAJFA.2026.152388