Forthcoming and Online First Articles

International Journal of Accounting and Finance

International Journal of Accounting and Finance (IJAF)

Forthcoming articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.

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International Journal of Accounting and Finance (4 papers in press)

Regular Issues

  • Day of the week effect in the Indian stock market   Order a copy of this article
    by Rajesh Elangovan, Francis Gnanasekar Irudayasamy, Satyanarayana Parayitam 
    Abstract: The objective of the present study is to examine the day-of-the week effects in the Indian stock market. For analysis, we selected the BSE Ltd and NSE benchmark indices namely S&P BSE SENSEX and NSE Nifty 50 in this research. The sample included from 1st April 2011 to 31st March 2021, which consists of 10 years. The findings reveal that the coefficients values of Wednesday have positively significant for S&P BSE SENSEX and NSE nifty 50 indices. The results from the study suggest that it would be beneficial for the investors to sell shares on Wednesdays and buy shares on other trading days. The results from the present study would be beneficial to individual investors, institutional investors, investment brokers, and administrators in companies.
    Keywords: calendar anomalies; day of the week effect; ADF test; ARIMA and GARCH.

  • Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance?   Order a copy of this article
    by Jing Lu, Kalinga Jagoda 
    Abstract: This paper investigates whether positive or negative tones in US public firms sustainability reports are associated with their future environmental performance. Using three- stage least squares simultaneous equations model (3SLS) and a sample of resource extractive firms (mining, quarrying, oil and gas extraction) listed on the US stock exchanges that issue stand-alone sustainability reports between 2010 and 2018, we find a negative correlation between the tones in sustainability reports and future environmental performance. Our result suggests that firms with low environmental performance use more optimistic tones to impress stakeholders. In contrast, firms with good performance tend to be more risk-averse and pessimistic in sustainability reporting to mitigate litigation risks. Our study contributes to understanding what motivates firms to disclose sustainability activities.
    Keywords: sustainability accounting; sustainability reporting; tone analysis; environmental performance; public resource extractive firms.

  • The effect of credit risk and banks specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE   Order a copy of this article
    by Zawadi Ally 
    Abstract: The COVID-19 pandemic has induced a series of credit risk problems for most commercial banks in the Gulf Cooperation Council region. The study aims to examine the impact of both credit risk and bank-specific drivers on commercial banks financial performance in the UAE using panel data with a fixed effect model on a sample of 10 commercial banks over ten years from 20122021. The findings revealed a negative association between credit risk and financial performance, while COVID-19 negatively affects financial performance. The management efficiency and banks liquidity, which measures banks specific drivers, were found to have a negative relationship with financial performance whereas capital adequacy and bank size are found to have a positive relationship with financial performance. This study contributes to the knowledge gaps on credit risk and banks performance during the financial crisis nexus and provides valuable information to regulators and bankers.
    Keywords: COVID-19; credit risk; bank-specific drivers; commercial banks; financial performance.

  • The effect of corporate governance mechanisms on audit quality: evidence from the UK FTSE-350 listed companies   Order a copy of this article
    by Ahmad Mohammed Qotba, Bilal Ahmad Elsalem, Fekri Ali Shawtari 
    Abstract: Corporate governance has received wider attention from the society and legislators demanding more solid corporate governance. Simultaneously, audit quality has received increasing attention as it is considered a crucial part of corporate governance. This study investigated corporate governance and audit quality using the sample of FTSE-350 companies from the period of 2014-2019. The variables that have been included as corporate governance aspects were board independence, board diversity and audit committee effectiveness and audit quality proxy was audit fees. The result of this study is consistent with many auditing studies that suggest indeed corporate governance mechanisms can affect audit quality. Board independence is negatively associated with audit fees, while board diversity and audit committee effectiveness are significantly, positively associated connected to audit fees. The results are important for regulators to improve the governance mechanisms and introduce more solid rules in order to preserve financial statement integrity and a clean audit opinion.
    Keywords: corporate governance; audit quality; audit fees; FTSE-350.

 

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