Forthcoming and Online First Articles

International Journal of Behavioural Accounting and Finance

International Journal of Behavioural Accounting and Finance (IJBAF)

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 Articles will not be published until the final proofs are validated by their authors.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 Behavioural Accounting and Finance (3 papers in press)

Regular Issues

  • Calendar day anomalies: evidence from Dhaka Stock Exchange   Order a copy of this article
    by Towfiq Ahmed 
    Abstract: This research investigates the seasonality of the Dhaka Stock Exchange in Bangladesh, focusing on the January Effect and Monday Effect (adjusted for Sunday). Analysing 5818 observations of the DSEX Index over 23 years spanning from 2000 to 2023, the study uses Dummy Variable Time-series Data to identify statistically significant seasonality patterns. For monthly data, results reveal no significant return in January, contrary to the established opinion attributed to peoples inclination to initiate new endeavours in the New Year. May, June, and August show a positive abnormal return. For daily data, Sundays yield a negative abnormal return, being the first weekday in Bangladesh, and Thursdays yield a positive abnormal return. The returns are lower in the first two days than in the last three days. The findings are contrary to the efficient market hypothesis (EMH), which states that asset prices reflect all available information. This study reveals evidence of seasonality in the Bangladeshi stock market.
    Keywords: calendar day anomalies; January effect; Monday effect; EMH; efficient market hypothesis; seasonality; DSE; Dhaka Stock Exchange; DSEX Index; abnormal return.
    DOI: 10.1504/IJBAF.2025.10071561
     
  • Corporate social responsibility and financial performance: the mediating role of corporate governance   Order a copy of this article
    by Tam Phan Huy, Anh Luu Quynh, Yen Le Hoang Phi, Quynh Hua Nguyen Nhu, Ngan Nguyen Thi Tuyet, Ha Nguyen Ngan 
    Abstract: This study explores the relationship between corporate social responsibility (CSR), governance mechanisms, and financial performance (return on asset (ROA)) in 62 manufacturing firms listed on the Ho Chi Minh City Stock Exchange from 2018 to 2022. Using regression analysis on data manually collected from annual reports, it examines how CSR dimensions economic, environmental, and social interact with governance structures such as board size and independence. Results show that while CSR positively influences ROA, the governance structure significantly moderates this effect. For instance, large boards may hinder the effectiveness of environmental CSR, whereas firms where the CEO also serves as chairman tend to support CSR more actively. The findings underscore the importance of aligning governance with CSR strategies to enhance firm performance, offering valuable insights for stakeholders in rapidly growing industries.
    Keywords: CSR; corporate social responsibility; financial performance; corporate governance; manufacturing; ROA; return on asset.
    DOI: 10.1504/IJBAF.2025.10071626
     
  • The impact of tax education and compliance intentions on tax behaviours focusing on slippery slope framework   Order a copy of this article
    by Minjo Kang 
    Abstract: The slippery slope framework (SSF) posits that taxpayer compliance is influenced by two core dimensions: perceived power of the tax authority (Power) and perceived trust in the authority (Trust). This study investigates the application of the SSF in the context of two forms of noncompliant tax reporting: tax evasion and tax aggressiveness. An experiment conducted with 183 undergraduate students reveals that Trust is significantly stronger among tax-educated participants, particularly under high-trust conditions. Furthermore, voluntary compliance intention consistently and significantly impacts both tax evasion and tax aggressiveness. These findings contribute to the behavioural tax literature by demonstrating that SSF is relevant for understanding both fraudulent and aggressive tax reporting behaviours. The study highlights the importance of tax education and informational campaigns in cultivating tax literacy and promoting voluntary compliance.
    Keywords: tax compliance; SSF; slippery slope framework; tax education; tax evasion; tax aggressiveness.
    DOI: 10.1504/IJBAF.2025.10072574
     

 

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