International Journal of Accounting and Finance (IJAF)

International Journal of Accounting and Finance

2021 Vol.11 No.1


Pages Title and author(s)
1-17The determinants of liquidity creation of conventional and Islamic banks
Turki Alshammari
DOI: 10.1504/IJAF.2021.120602
18-39Unregulated corporate financial statements and analysts' target price accuracy: evidence from embedded value reporting by life insurers
Samir M. El-Gazzar; Rudolph A. Jacob; Scott P. McGregor
DOI: 10.1504/IJAF.2021.120603
40-63The impact of segmental reporting practices on real earnings management: empirical evidence from the non-financial FTSE-100 firms in the UK
Bilal A. Elsalem
DOI: 10.1504/IJAF.2021.120604
64-81Foreign exchange and cross-border hedged tax strategies
Elli Kraizberg
DOI: 10.1504/IJAF.2021.120605
82-98Web-portal financial reporting disclosure in Emirati Islamic banks and Islamic windows: gauging levels and assessing determinants
Adel Sarea
DOI: 10.1504/IJAF.2021.120606