Forthcoming and Online First Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

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 Articles will not be published until the final proofs are validated by their authors.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

Regular Issues

  • The influence of women directors on firm performance in Malaysian public listed companies - a systematic review   Order a copy of this article
    by Shahrina Liza Salisi, Corina Joseph, Roshima Said 
    Abstract: This systematic review focuses on the influence of women directors on board on firm performance in Malaysia. The importance of including women on the corporate board is questionable due to the inconclusiveness and contradiction of empirical evidence of women’s influence as a board director on firm performance. Therefore, this paper serves to examine past studies on the factors explaining the influence of women directors’ involvement to elevate firm performance in Malaysia. Preferred reporting items for systematic reviews and meta-analysis (PRISMA) were adopted for the review which utilised two journal databases: main database from Scopus and secondary database from Google Scholar. Consequently, eleven relevant articles were retrieved resulting in five themes of the factors influencing of women director’s involvement in firm performance in Malaysia, namely; ownership structure/family owned, culture elements, cognitive diversity, decision maker and leadership style. Lastly, a number of recommendations are presented at the end of this paper for future researchers’ reference.
    Keywords: systematic review; women director; influence; Malaysia.
    DOI: 10.1504/IJCA.2021.10042120
  • Does board leadership influence bank innovativeness in Kenya?   Order a copy of this article
    by Joel Kiplagat Tuwey, Daniel Kipkirong Tarus 
    Abstract: We used data derived from 130 deposit-taking firms in Kenya to determine how boards influence banks innovativeness. Analyses reveal that board members' openness, board chairmans self-efficacy, board members' expertise and board independence all have a positive and significant effect on bank innovativeness. Thus, boards play a vital role in fostering innovativeness when members are open to one another, have strong industry knowledge and experience, are independent, and are led by an able and competent chairman. This article provides an understanding of how board leadership affects bank innovativeness in Kenya.
    Keywords: board leadership; chairman self-efficacy; openness; expertise; independence; innovativeness; banking institutions; Kenya.
    DOI: 10.1504/IJCA.2021.10042715
  • The importance of financial indicators in the context of stock returns a panel analysis on micro-determinants of stock returns: evidence from the pharmaceutical industry   Order a copy of this article
    by Gianfranco Marotta, Philippe Krahnhof 
    Abstract: The analysis of stock returns is possibly one of the most research-intense subjects in finance with still open queries and divergent opinions. From a firm perspective, new insights may aid CFOs and Investor-Relation departments in understanding value drivers that attract interest from analysts and investors. To improve KPIs and to align shareholders' and managers' interests in terms of incentive systems, the given paper seeks to explore the topic further by providing empirical evidence on the question of whether financial indicators are significantly related to stock returns. Here, it is argued that a meaningful performance indicator should be highly associated with returns, given the fact that management decisions changing shareholder wealth should cause corresponding returns. Supported by the principal-component-analysis (PCA), the indicators prove to account for approx. 38-41% of the total variance. This, in turn, leaves a big portion of variance unexplained potentially linked to several non-financial determinants.
    Keywords: stock return; panel regression; PCA analysis; financial indicators; corporate control; efficient market hypothesis; pharmaceutical industry.
    DOI: 10.1504/IJCA.2021.10044355