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International journal of managerial and financial accounting

中文名称：国际管理和财务会计杂志

ISSN：1753-6715
出版周期：Quarterly

发文量：198

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1.Does R&D investment affect export intensity? The moderating effect of ownership

机译：研发投资是否会影响出口强度？所有权的调节作用
- 作者：Mario Ossorio
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第1期
- RD investment;
- internationalisation;
- export intensity;
- family ownership;
- state ownership;
2.Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies

机译：承担环境会计责任以实现可持续发展：约旦化工和采矿公司的证据
- 作者：Mohammad Aladwan
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第1期
- environmental accounting;
- social responsibility;
- sustainable development;
- Jordan;
- industrial companies;
3.Financial management of publicly funded research activities: an explorative study

机译：公共资助研究活动的财务管理：一项探索性研究
- 作者：Marco Romano;Melita Nicotra;Papa Armando;Emilia Castello
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第1期
- financial management;
- in-house publicly controlled companies;
- publicly funded research;
4.Equities issues and long-term firm's performances in Tunisian stock market

机译：突尼斯股票市场的股票发行和长期公司业绩
- 作者：Hatem Mansali;Wissem Daadaa
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第1期
- SEO;
- seasoned equity offering;
- real options;
- long-run performance;
- timing;
5.Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study

机译：组织对中国企业管理会计工具包的影响：探索性研究
- 作者：Robert C. Rickards;Rolf Ritsert
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第1期
6.What causes abrupt and massive change in the top management of a successful entity in an emerging economy

机译：是什么导致了新兴经济体中成功实体的高层管理者突然发生巨大变化
- 作者：Md. Mamunur Rashid
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第2期
- corporate governance;
- Islami Bank;
- Bangladesh;
- massive change;
- board of directors;
- politics;
- turnover;
- top management;
- government;
- private bank;
7.An integrated network model for performance management: a focus on healthcare organisations

机译：绩效管理的集成网络模型：关注医疗保健组织
- 作者：Gabriella Marcarelli
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第2期
- performance management;
- analytic network process;
- ANP;
- balanced scorecard;
- BSC;
- multicriteria decision making;
- healthcare organisation;
8.The impact of firm-specific characteristics on earnings management: evidence from GCC countries

机译：公司特定特征对收益管理的影响：来自海湾合作委员会国家的证据
- 作者：Bahaaeddin Alareeni
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第2期
- firm-specific characteristics;
- earnings management;
- the modified Jones (1995) model;
- firm size;
- leverage;
- losses;
9.Board compositions and social reporting: evidence from Malaysia

机译：董事会组成和社会报告：马来西亚的证据
- 作者：Ridzwana Mohd-Said;Lim Teck Shen;Hairul Suhaimi Nahar;Rosmila Senik
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第2期
- board compositions;
- corporate social responsibility disclosure;
- Malaysia;
10.Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort

机译：影响马来西亚上市房地产公司综合报告做法的因素：可持续发展
- 作者：Erlane K. Ghani;Jauharoh Jamal;Evita Puspitasari;Ardi Gunardi
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第2期
- sustainable development;
- accountability;
- integrated reporting;
- property companies;
- Malaysia;
11.Does corporate retrenchment gain value? A study from Malaysia

机译：公司裁员会增加价值吗？马来西亚的研究
- 作者：Lik-Jing Ung;Rayenda Khresna Brahmana;Chin-Hong Puah
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第3期
- retrenchment;
- excess value;
- ownership expropriation;
- corporate strategy;
12.Do book to market and size explain stock returns of banks? An empirical investigation from MENA economies

机译：预定市值和规模能解释银行的股票收益吗？来自中东和北非经济体的实证研究
- 作者：Monia Ben Ltaifa
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第3期
- conventional banks;
- capital asset pricing model;
- CAPM;
- Fama and French (1993);
- stock returns;
13.Auditor-client negotiations: applying the dual concerns model in an emerging economy

机译：审计师与客户的谈判：在新兴经济体中应用双重关注模型
- 作者：Emad Awadallah
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第3期
- audit disputes;
- auditor-client interactions;
- negotiations strategies;
- dual concerns model;
- non-audit services;
- NAS;
- audit tenure;
- AT;
- audit firm size;
- corporate governance;
- experimental study;
- Qatar;
14.The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations

机译：社会责任披露对约旦工业公司流动性的影响
- 作者：Alaa Abu Mallouh;Asem Tahtamouni
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第3期
- corporate social responsibility;
- disclosure;
- liquidity;
- Jordanian industrial corporations;
- Amman Stock Exchange;
15.IFRS and IPO underpricing: evidence from Italy

机译：IFRS和IPO定价偏低：意大利的证据
- 作者：Roberto Maglio;Maria Rosaria Petraglia;Francesco Agliata
- 期刊名称：《International journal of managerial and financial accounting》 | 2018年第3期
- initial public offering;
- IPO;
- international financial reporting standards;
- underpricing;
- performance;
- financial market;
- Italy;
16.Do the media capture banking system risk? Evidence from the EU-15 countries

机译：媒体是否抓住银行系统的风险？欧盟15国的证据
- 作者：Vincenzo Farina;Lucrezia Fattobene;Elvira Anna Graziano
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第1期
- banking asset quality;
- banking risk;
- banking stability;
- media coverage;
17.The influence of voluntary disclosure on the volatility of firms from a multi-stakeholder perspective

机译：从多方利益相关者的角度来看自愿披露对公司波动的影响
- 作者：Daniela Coluccia;Stefano Fontana;Silvia Solimene
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第1期
- company disclosure;
- listed company;
- risk;
- stakeholder theory;
- volatility;
18.Do Tunisian firms manage earnings to attain thresholds?

机译：突尼斯公司是否管理收益以达到门槛？
- 作者：Asma Houcine;Samah Halaoua
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第1期
- earnings distribution approach;
- earnings thresholds;
- political costs;
- positive accounting theory;
- signalling motivation;
19.Does mandatory IFRS convergence constrain rounding manipulations in accounting? Evidence from Chinese firms

机译：强制性IFRS收敛是否会限制会计中的舍入操作？来自中国公司的证据
- 作者：Li Dang;Daoping (Steven) He;Yuefan Sun
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第1期
- accounting quality;
- Benford's law;
- China;
- IFRS;
- rounding manipulations;
20.The failure processes and their relation to the business interruption moment

机译：故障过程及其与业务中断时刻的关系
- 作者：Inmaculada Jimeno-Garcia;Maria Araceli Rodriguez-Merayo;Maria Arantzazu Vidal-Blasco
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第1期
- bankruptcy;
- business failure;
- business interruption;
- failure process;
- financial ratios;
- interruption moment;
- ratios;
21.A descriptive framework for an excellent social accountability

机译：具有良好社会责任感的描述性框架
- 作者：Tardivo Giuseppe;Bresciani Stefano;Viassone Milena
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第2期
22.Social entrepreneurs as change catalysts: Evidences from case studies

机译：社会企业家是变革的催化剂：案例研究的证据
- 作者：Schillaci Carmela Elita;Romano Marco;Nicotra Melita;Ottavia Tomarchio
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第2期
- Ashoka network;
- Case study;
- Change catalysts;
- Social entrepreneur;
23.Determinants of capital structure: Evidence from Sub-Saharan Africa

机译：资本结构的决定因素：来自撒哈拉以南非洲的证据
- 作者：Munisi Gibson Hosea
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第2期
- Capital structure;
- Determinants;
- Leverage;
- Sub-Saharan Africa;
24.Determinants of full IFRS adoption

机译：全面采用IFRS的决定因素
- 作者：Salem Rahma Ben;Damak-Ayadi Salma;Saïhi Malek
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第2期
- Accounting systems;
- Adoption;
- Anglo-Saxon colonisation;
- Big 4;
- Christianity;
- Culture;
- Economic development;
- Economic providers;
- European continent;
- IASB;
- IFRS;
- North America;
- Standardisation strategies;
25.Corporate governance and segmental disclosure: Evidence from Canada

机译：公司治理和部门披露：来自加拿大的证据
- 作者：Saidi Fethi
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第2期
- Cica 1701;
- Corporate governance;
- Ifrs 8;
- Line of business reporting;
- Management approach;
- Segmental disclosure;
- Sfas 131;
26.Firm-specific characteristics, corporate governance and voluntary disclosure in annual reports of listed companies in Bangladesh

机译：孟加拉国上市公司年报中的公司特定特征，公司治理和自愿披露
- 作者：Rouf Md Abdur
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第3期
- Bangladesh securities and commission;
- BSEC;
- Corporate governance;
- Dhaka stock exchange;
- DSE;
- Female directors;
- Voluntary disclosure;
27.Accountability and third mission in Italian universities

机译：意大利大学的问责制和第三次任务
- 作者：Ricci Paolo;Civitillo Renato
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第3期
- Accountability;
- Social reporting;
- Third mission;
- University;
28.The EMH and the market anomalies: An empirical analysis on Italian stock market

机译：EMH与市场异常：意大利股票市场的实证分析
- 作者：Rossi Matteo;Fattoruso Gerarda
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第3期
- Behavioural finance;
- Efficient market hypothesis;
- EMH;
- Italian stock market;
- January effect;
- Weekend effect;
29.How are discretionary accruals priced? Evidence from the Canadian stock market

机译：全权应计费用如何定价？来自加拿大股票市场的证据
- 作者：Kolsi Mohamed Chakib;Attayah Osama F.
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第3期
- Discretionary accruals;
- Efficient capital markets;
- Opportunism;
- Signalling hypothesis;
30.An examination of the relationship between the disposition effect and stock return, volatility, and trading volume: The evidence in US stock markets

机译：处置效果与股票收益，波动率和交易量之间关系的考察：美国股票市场的证据
- 作者：Afi Hatem
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第3期
- Disposition effect;
- Stock volatility;
- Trading volume;
- Turnover;
- Us stock markets;
31.Expropriation by the controlling shareholders on firm value in the context of Indonesia: corporate governance as moderating variable

机译：在印度尼西亚，控股股东没收公司价值：公司治理是调节变量
- 作者：Ika Utami Widyaningsih;Ardi Gunardi;Matteo Rossi;Rahmawati Rahmawati
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第4期
- cash flow right;
- control right;
- cash flow right leverage;
- expropriation;
- firm value;
- Indonesia;
- corporate governance;
32.An exploratory investigation of an integrated model of costing practices in small and medium-sized enterprises

机译：中小型企业成本核算方法综合模型的探索性研究
- 作者：Abolfazl Amanollahnejad Kalkhouran;Bahareh Hosseinnezhad Nedaei;Siti Zaleha Abdul Rasid
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第4期
33.Board characteristics and the level of compliance with IAS 1 in Bahrain

机译：董事会的特征以及巴林对IAS 1的遵守程度
- 作者：Abdalmuttaleb M.A. Musleh Al-Sartawi;Fatema Alrawahi;Zakeya Sanad
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第4期
- board characteristics;
- IAS;
- International Accounting Standards;
- corporate governance;
- information asymmetry;
- corporate disclosure;
- Bahrain;
34.Management's means and incentives to manage earnings: an integrated study in the Italian market

机译：管理层管理收益的手段和动机：在意大利市场的综合研究
- 作者：Alessandro Giosi;Marco Caiffa;Lucia Pera;Lorena Ferro
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第4期
- earnings management;
- provisions;
- impairment loss;
- deferred taxes;
- threshold values;
- financial crisis;
35.Some restraints of earnings management incidence: evidence from FTSE-350

机译：盈余管理发生率的一些限制：FTSE-350的证据
- 作者：Malek Alsharairi;Khaldoon Iqtait
- 期刊名称：《International journal of managerial and financial accounting》 | 2017年第4期
- audit quality;
- board characteristics;
- board meetings;
- attendance;
- corporate governance;
- accruals;
- audit fees;
- earnings management;
36.Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems

机译：会计及其系统角色的变化：会计作为知识处理系统的新视野
- 作者：Ahmed Ali Mohammad
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第1期
37.The relationship between CEO performance-based compensation and shareholders value creation: a cross national analysis

机译：CEO绩效薪酬与股东价值创造之间的关系：跨国分析
- 作者：Habib Jouber
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第1期
- CEOs;
- cross national analysis;
- institutional factors;
- pay-to-performance;
- value creation;
38.Corporate disclosure and intellectual capital: the light side of information asymmetry

机译：公司披露与知识资本：信息不对称的光明面
- 作者：Francesco Caputo;Manlio Del Giudice;Federica Evangelista;Giuseppe Russo
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第1期
- information asymmetry;
- intellectual capital;
- legitimacy theory;
- signalling theory;
- voluntary corporate disclosure;
39.A decision model for the suitable financing for small and medium enterprises

机译：中小企业适度融资的决策模型
- 作者：Elisa Giacosa;Alberto Mazzoleni
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第1期
- alternative financing instruments;
- financial culture;
- financial leverage;
- financing sources;
- liabilities;
- mini-bonds;
- small and medium enterprises;
40.International Journal of Corporate Governance (IJCG)

机译：国际公司治理杂志（IJCG）
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
41.Management discretion and the role of the stock market in goodwill impairment decisions - evidence from Finland

机译：管理自由裁量权和股票市场在商誉减值决定中的作用-芬兰的证据
- 作者：Jani Saastamoinen;Kati Pajunen
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
- earnings bath;
- goodwill impairment testing;
- IAS 36;
- managerial discretion;
- market monitoring;
42.Dividend policy and share price volatility: evidence from Colombo stock market

机译：股息政策和股价波动：来自科伦坡股市的证据
- 作者：Athambawa Jahfer;Abdul Hameed Mulafara
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
- Colombo stock exchange;
- dividend payout ratio;
- dividend yield;
- share price volatility;
43.Impact of IFRS adoption in Sri Lanka: an evaluation of financial reporters' perception

机译：国际财务报告准则在斯里兰卡的影响：对财务记者看法的评估
- 作者：Habeeb Mohamed Nijam
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
- IFRS adoption;
- one-sample Wilcoxon signed-rank test;
- SLFRS;
- Sri Lanka;
44.International Journal of Banking, Accounting and Finance (IJBAAF)

机译：国际银行，会计与金融杂志（IJBAAF）
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
45.American Journal of Finance and Accounting (AJFA)

机译：美国财务与会计杂志（AJFA）
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
46.Corporate culture and firm performance: a service-oriented perspective

机译：企业文化与企业绩效：以服务为导向
- 作者：Vania Vigolo;Angelo Bonfanti;Pierpaolo Magliocca;Kristine Kirakosyan
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
47.Influences on accounting: a longitudinal analysis for an eastern European country

机译：对会计的影响：对东欧国家的纵向分析
- 作者：Adela Deaconu;Cristina Silvia Nistor
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第2期
- accounting regulations;
- emergent country;
- fair value;
- influential factors;
48.Measurement costs and control in outsourcing relationships

机译：外包关系中的度量成本和控制
- 作者：Alnoor Bhimani;Alexsandro Broedel Lopes;Andre Carlos Busanelli de Aquino
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- management control;
- measurement costs;
- outsourcing;
- transaction costs;
49.Disclosure of corporate social responsibility: a comparison between traditional and digital reporting.An empirical analysis on Italian listed companies

机译：企业社会责任的披露：传统报告与数字报告的比较。意大利上市公司的实证分析
- 作者：Daniela Coluccia;Stefano Fontana;Silvia Solimene
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
50.Does CEO overconfidence influence tax planning?Evidence from Tunisian context

机译：首席执行官的过度自信会影响税收筹划吗？来自突尼斯的证据
- 作者：Khaoula Aliani;Imen Mhamid;Matteo Rossi
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- CEO;
- overconfidence;
- tax planning;
- Tunisia;
51.Accounting knowledge in innovative firms - direct contacts with external auditors for strategic actions

机译：创新公司的会计知识-与外部审计师直接联系以采取战略行动
- 作者：Marita Blomkvist;Jeaneth Johansson;Malin Malmstroem
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- accounting knowledge;
- external auditor;
- innovative firm;
- strategic action;
52.A new approach to evaluating earnings management models

机译：评估盈余管理模型的新方法
- 作者：Giseok Nam;June Woo Park
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- detection;
- discretionary accruals;
- earnings;
- hypothetical firm;
- management;
- modified jones model;
- oversensitivity;
- perfect prior information;
- simulation;
53.Business theatre in management studies: a structured literature review and future research directions

机译：管理研究中的商业领域：结构化文献综述和未来研究方向
- 作者：Claudio Baccarani;Angelo Bonfanti
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
54.Determinants of R&D (Research and Development) disclosure in France

机译：法国研发（研究与开发）披露的决定因素
- 作者：Rihab Guidara;Younes Boujelbene
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- determinants;
- information asymmetry;
- information disclosure;
- RD;
- voluntary disclosure;
55.How do 'family affairs' affect firm's stock price? An application on an exploratory case study

机译：“家族事务”如何影响公司的股价？探索性案例研究中的应用
- 作者：Carmen Gallucci;Rosalia Santulli;Alessia Colombo
- 期刊名称：《International journal of managerial and financial accounting》 | 2016年第4期
- event study;
- family affairs;
- family involvement;
- stock price;
56.Accounting valuation models under international financial reporting standards: evidence from some European listed companies

机译：国际财务报告准则下的会计估值模型：一些欧洲上市公司的证据
- 作者：Ahmed Kouki
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
- IFRS;
- FVA;
- fair value accounting;
- historical cost accounting;
- valuation models;
- share price;
- environmental determinism theory;
- neo-institutional theory;
57.Analysis of the true and fair view concept: an Islamic perspective

机译：真实和公正的观点分析：一种伊斯兰观点
- 作者：A. Salihin;A.H. Fatima;A.A. Ousama
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
- true;
- fair;
- view;
- Islamic accounting;
- analysis;
- shari'ah;
58.A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company

机译：国际财务报告准则的转换效应研究：来自台湾金融控股公司银行业的证据
- 作者：Chuang-Min Chao;Ming-Miin Yu;Nan-Hsing Hsiung
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
59.Effects of working capital management on firm profitability: empirical evidence from Sri Lanka

机译：营运资金管理对公司盈利能力的影响：来自斯里兰卡的经验证据
- 作者：Athambawa Jahfer
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
- working capital management;
- gross operating profitability;
- manufacturing sector;
- Sri Lanka;
60.Foreword

机译：前言
- 作者：Junaid M. Shaikh
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
61.Internal governance mechanisms and value relevance of accounting earnings: an empirical study in the French context

机译：内部治理机制和会计收益的价值相关性：在法国的实证研究
- 作者：Wafa Masmoudi Ayadi;Younes Boujelbene
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第1期
- corporate governance;
- board of directors;
- audit committee;
- ownership structure;
- value relevance;
- accounting earnings;
62.Corporate governance and R&D disclosure in listed French companies

机译：法国上市公司的公司治理和研发披露
- 作者：Ahmed Zemzem;Sameh Mekaoui;Yokna Karoui
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第2期
- corporate governance;
- RD;
- voluntary disclosure;
- SBF 250;
63.Does the remuneration of the managers constitute a creation factor of the shareholders' richness?

机译：管理人员的薪酬构成了股东丰富度的创造因素吗？
- 作者：Hentati Fakher;Bouri Abdelfettah
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第2期
- remuneration of the managers;
- shareholders' richness;
- entrenchment theory;
- dividend policy;
- corporate governance;
64.An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs

机译：检查影响非制造间接费用包含在产品成本中的因素
- 作者：John A. Brierley
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第2期
65.Auditor quality and tax management: evidence from Tunisian companies

机译：审计师的质量和税收管理：突尼斯公司的证据
- 作者：Ines Hbaieb Hakim;Mohamed Ali Brahim Omri
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第2期
- auditor quality;
- tax management;
- competence;
- independence;
- international brand name auditors;
- Tunisian companies;
66.A new assessment approach of technical efficiency and productivity in European non-life insurance companies

机译：欧洲非寿险公司技术效率和生产率的新评估方法
- 作者：Bilel Jarraya;Abdelfettah Bouri
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
67.Literature review: investment readiness level of small and medium sized companies

机译：文献回顾：中小企业的投资准备水平
- 作者：Katharina Fellnhofer
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
68.Impact of shareholders' identity on intellectual capital performance: evidence from Tunisian manufacturing companies

机译：股东身份对智力资本绩效的影响：突尼斯制造公司的证据
- 作者：Jamel Chouaibi;Amel Kouaib
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
- shareholders' identity;
- agency theory;
- intellectual capital;
- value-added intellectual coefficient;
- Tunisian context;
69.Eco-efficiency and firm value of Malaysian firms

机译：马来西亚公司的生态效率和公司价值
- 作者：Ayoib Che-Ahmad;Nosakhare Peter Osazuwa
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
- accounting;
- eco-efficiency;
- ISO 14001;
- firm value;
- value relevance;
- environment;
- policy;
- Malaysia;
70.Corporate governance and audit committee

机译：公司治理与审计委员会
- 作者：Laura Salloum;Charbel Salloum;Hager Jarrar;Mario Sassine;Elias Gebrayel;Nathalie Chaanine
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
- audit committee;
- compensation plan;
- audit fees;
- corporate governance;
71.The efficient market hypothesis and calendar anomalies: a literature review

机译：有效的市场假设和日历异常：文献综述
- 作者：Matteo Rossi
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
- efficient market hypothesis;
- calendar anomalies;
- January effect;
- turn-of-the-month effect;
- day-of-the-week effect;
72.The adoption of IFRS 8: the case of Qatari listed companies

机译：采用IFRS 8：卡塔尔上市公司的案例
- 作者：Ghassan H. Mardini;Hesham I. Almujamed
- 期刊名称：《International journal of managerial and financial accounting》 | 2015年第4期
- IFRS 8;
- IAS 14R;
- IASB;
- segmental information;
- operating segments;
- internal reports;
- Qatar;
73.Corporate governance and financial authority sanctions

机译：公司治理和金融机构制裁
- 作者：Nadia Smaili;Bernard Sinclair-Desgagne
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第1期
- board of directors;
- corporate governance;
- accounting irregularities;
- external auditors;
- financial authority;
- financial fraud;
- sanctions;
74.CEO characteristics and corporate tax planning evidence from US companies

机译：美国公司的首席执行官特征和公司税收筹划证据
- 作者：Khaoula Aliani
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第1期
- CEO characteristics;
- tax planning;
- US firms;
75.Volatility spillovers and dynamic correlation between liquidity risk factors in Tunisian banks

机译：突尼斯银行的波动性溢出和流动性风险因素之间的动态相关
- 作者：Dorra Zouari;Achraf Ghorbel;Sonia Ghorbel-Zouari;Younes Boujelbene
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第1期
- liquidity risk factors;
- Tunisian system;
- GARCH models;
- volatility;
- dynamic correlation;
- Tunisia;
76.An empirical study of the drivers of management accounting innovation: a UAE perspective

机译：管理会计创新驱动因素的实证研究：阿联酋的观点
- 作者：Sawsan Saadi Halbouni;Mohamed Abdalla Nour
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第1期
77.The effect of firm and country characteristics on mandatory disclosure compliance

机译：公司和国家/地区特征对强制披露合规性的影响
- 作者：Sonia Maria Ribeiro Lucas;Isabel Costa Lourenco
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- mandatory disclosure;
- IFRS;
- business combinations;
- firm and country characteristics;
- legal systems;
- financial accounting;
78.The effect of audit committee financial experts on earnings management

机译：审计委员会财务专家对盈余管理的影响
- 作者：Anis Ben Amar
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- earnings management;
- audit committees;
- independence;
- financial expertise;
79.Return volatilities and contagion transmission between Islamic and conventional banks throughout the subprime crisis: evidence from the DCC-MGARCH model

机译：在整个次贷危机中，伊斯兰银行和传统银行之间的收益率波动和传染性传播：DCC-MGARCH模型的证据
- 作者：Mohamed Fakhfekh;Nejib Hachicha
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- Islamic and conventional banks;
- financial crisis;
- DCC-MGARCH;
- contagion;
80.Voluntary disclosure frequency and cost of debt: an analysis in the Tunisian context

机译：自愿披露的频率和债务成本：突尼斯背景下的分析
- 作者：Dorra Talbi;Mohamed Ali Omri
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- voluntary disclosure cost of debt;
- asymmetric information;
- debt capital;
- financial accounting;
81.A framework for analysing the impact of economic variations on return on equity

机译：分析经济变化对净资产收益率影响的框架
- 作者：Mohamed Ihab Kira
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- return on equity;
- profitability;
- scenario analysis;
- economic variations;
- degree of leverage;
82.Board of directors and performance of Malaysian companies

机译：马来西亚公司董事会和业绩
- 作者：Nazli A. Mohd Ghazali
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第2期
- board of directors;
- board size;
- independent directors;
- role duality;
- ownership concentration;
- corporate performance;
- Malaysia;
83.The financial contagion effects of the subprime crisis on BRIC countries

机译：次贷危机对金砖四国的金融传染效应
- 作者：Mourad Hmida
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第3期
- subprime financial crisis;
- contagion;
- correlation;
- non-linear error correction models;
84.The role of capital regulation on bank performance

机译：资本监管对银行绩效的作用
- 作者：Nesrine Ayadi;Younes Boujelbene
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第3期
- bank regulation;
- bank capital requirements;
- financial performance;
- insolvency risk;
- banks;
85.Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research

机译：非政府组织（NGOs）中的管理控制问题：应急因素和未来研究潜力的评估
- 作者：Zahir Uddin Ahmed
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第3期
- management control;
- contingency factors;
- not-for-profit;
- NGOs;
- non-governmental organisations;
- development organisations;
86.The impact of issuing a qualified audit opinion on auditor switching: an empirical study in the Tunisian context

机译：发表合格审计意见对审计师调任的影响：突尼斯背景下的一项实证研究
- 作者：Feten Arfaoui;Salma Damak-Ayadi
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第3期
- auditor switching;
- qualified audit reports;
- Tunisian companies;
87.Risk and investment decisions in stock markets: evidence from four Asian countries

机译：股票市场的风险和投资决策：来自四个亚洲国家的证据
- 作者：Syed Ali Raza;Syed Tehseen Jawaid;Adeel Hussain
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第3期
- asset pricing model;
- risk;
- risk-free rate;
- portfolio investment;
- investment decision;
88.Perception gap analysis between external auditors and accountants in application of creative accounting techniques in Bangladesh

机译：孟加拉国采用创新会计技术时外部审计师与会计师之间的感知差距分析
- 作者：Asif Mahbub Karim;Rehana Fowzia;Mamunur Rashid
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- creative accounting;
- external auditors;
- accountants;
- perceptions;
89.Capital budgeting in Europe: confronting theory with practice

机译：欧洲的资本预算：理论与实践的对立
- 作者：Matteo Rossi
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- capital budgeting;
- NPV;
- net present value;
- IRR;
- internal rate of return;
- payback period;
- WAAC;
90.Analysis of corporate social disclosure practices of Australian retail firms

机译：澳大利亚零售公司的企业社会披露实践分析
- 作者：Suraiyah Akbar;Kamrul Ahsan
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- CSR;
- corporate social responsibility;
- CSD;
- corporate social disclosure;
- Australian retailers;
91.The effect of life cycle stage of a firm on the relationship between board size and financial performance

机译：公司生命周期阶段对董事会规模与财务绩效之间关系的影响
- 作者：Hayam Wahba;Khaled Elsayed
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- corporate governance;
- board leadership structure;
- board size;
- CEO duality;
- firm life cycle;
- panel data;
92.Mandatory disclosures and firm characteristics: evidence from the Athens Stock Exchange

机译：强制性披露和公司特征：雅典证券交易所的证据
- 作者：Stergios Tasios;Michalis Bekiaris
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- mandatory disclosure;
- firm characteristics;
- Athens Stock Exchange;
- financial accounting;
93.Earnings management and corporate governance related to mandatory IFRS adoption: evidence from French-listed firms

机译：与强制采用IFRS有关的收益管理和公司治理：来自法国上市公司的证据
- 作者：Hela Garrouch;Manel Hadriche;Abdelwehed Omri
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
- IFRS;
- earnings management;
- accruals;
- corporate governance;
- board of directors;
- audit quality;
94.Internal contextual factors influencing the extent of environmental disclosure

机译：内部环境因素影响环境披露的程度
- 作者：Faisal Faisal;Tarmizi Achmad
- 期刊名称：《International journal of managerial and financial accounting》 | 2014年第4期
95.Card bases payment mode - an accounting perspective: a comparison between credit card and debit card payment systems in India

机译：卡基付款方式-会计角度：印度信用卡和借记卡付款系统之间的比较
- 作者：Leena Bhatia;Bindu Jain
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第1期
- e-commerce;
- credit cards;
- debit cards;
- transactions;
- accounting;
- India;
96.Management control systems in joint ventures: literature review and description of three cases

机译：合资企业的管理控制系统：文献回顾和三种情况的描述
- 作者：Marcela Porporato
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第1期
- management control systems;
- MCS;
- joint ventures;
- JV;
- budgeting and planning;
- performance measurement;
- transfer pricing;
- case method;
97.Appeasing company owners through effective working capital management

机译：通过有效的营运资金管理使公司所有者满意
- 作者：Salla Marttonen;Sari Viskari;Timo Karri
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第1期
- working capital;
- return on equity;
- interest rate of debt;
- debt-to-equity ratio;
- modelling;
- flexible asset management;
- FAM;
98.Voluntary corporate governance disclosures in the annual reports: an empirical study

机译：年度报告中的自愿公司治理披露：一项实证研究
- 作者：Madan Lai Bhasin;Junaid M. Shaikh
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第1期
- voluntary CG disclosure;
- VCGD;
- annual report;
- empirical study;
- clause 49;
- listing agreement;
- disclosure index;
99.The impact of global financial crisis on the dependence structure of equity markets and on risk management

机译：全球金融危机对股票市场依存结构和风险管理的影响
- 作者：Ahmed Ghorbel;Abdelwahed Trabelsi
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第1期
- dependence structure;
- time-varying copulas;
- multivariate extreme value theory;
- MEVT;
- value-at-risk;
- VaR;
- expected shortfall;
- global financial crisis effect;
100.Volatility transmission and herding contagion during the global financial crisis

机译：全球金融危机期间的波动传递和羊群传染
- 作者：Mouna Boujelbene Abbes
- 期刊名称：《International journal of managerial and financial accounting》 | 2013年第2期
- financial crisis;
- spillover;
- herding;
- volatility;
- BEKK-GARCH;
- kalman filter;

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