https://www.um.edu.mt/library/oar/handle/123456789/27332 Sun, 05 Apr 2026 15:02:29 GMT 2026-04-05T15:02:29Z https://www.um.edu.mt/library/oar/handle/123456789/34199 Title: Dynamic adjustment towards target capital structure : panel evidence of listed firms in Kenya Authors: Maina, Leonard K.; Olweny, Tobias; Wanjau, Kenneth L. Abstract: Trade-off theory of capital structure uses static and dynamic approach. The use of static approach has been prevalent. Despite the importance of dynamic capital structure the debate in Kenya is so far inconclusive. Therefore, to fill this gap, there was need to assess the speed & of adjustment from target capital structure of listed non-financial firms in Kenya. Causal research design was used. The population for this study was 65 listed firms with only 35 non- financial firms sampled due to exclusion of financial sector which has highly regulated capital structure. Dynamic Partial Adjustment model (DPA) was used to estimate target leverage in each industry and the study found out that, there exist a target leverage level which is different from observed lev for each sector. Further, the study showed that, listed firms adjusted to target level with a speed of 51% meaning that, the adjustment costs are relatively low. Sat, 01 Sep 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/34199 2018-09-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/34198 Title: Exploring accounting research in “Emerald’s Accounting Journals” using content analysis approach Authors: Mahdavikhou, Mahdi Abstract: The research aims to analyze the content of accounting published papers in Emerald’s accounting journals. The statistical population in this study includes 3847 published papers in 15 accounting journals from 1986 to 2014. In this research, the content of published papers through a quantitative approach has been investigated and after categorizing selected papers under 7 areas the percentage and proportion of them were analyzed. The results revealed that the most proportion of published papers related to financial accounting with 1710 papers and 45 percent and then auditing with 842 papers and 22 percent. The proportions of other areas include management with 431 papers and 11 percent, finance with 291 and 8 percent and management accounting with 284 papers and 7 percent. The lest proportion published papers related to accounting education and governmental accounting with 170 and 119 papers and 4 and 3 percent of total papers, respectively. Sat, 01 Sep 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/34198 2018-09-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/34195 Title: Accounting of investment incentives relating corporation tax within the framework of TAS 12 income taxes standard Authors: Gokgoz, Ahmet Abstract: Incentives are used for the companies in various fields to increase the capital investments in Turkey. One of the mentioned incentives here is the one relating the corporation tax discount. Recording the investment incentives of corporation tax according to General Communique on Accounting System Application (GCAST) is common. However, accounting process of these incentives is differentiated due to Turkish Accounting Standards (TAS) since it causes the deferred tax asset. The aim of this study is explaining the accounting process of corporation tax incentives, relating the investments for the companies in Turkey, within the framework of TAS 12 income taxes. Thus, taxing concept within the Turkish Accounting Standards (TAS) is analyzed based on TAS 12 Income Taxes Standard. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/34195 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/34194 Title: Investigating environmental accounting and its role in reducing environmental costs (case study : Iran Noubaft textile company) Authors: Ghaemmaghami, Kamran; Zamani, Morteza; Shafiei, Hassan Abstract: Purpose - The aim of the present study was to investigate the environmental accounting and its role in reducing the costs, especially in Iranian textile companies. Design/methodology/approach - Information on variables was collected and measured by distributing the modified questionnaire of Graaf et al. (1998) among the managers and senior staff. Then, using regression analysis, the costs associated with environmental benefits were investigated. Findings - The results show that environmental costs have a significant relationship with the advantages of the environmental accounting. However, after analysis of the cost factors, the results did not show any significant relationship. Therefore, it is inferred that not only these factors affected the environmental benefits, but there are also other factors playing a role in this regard. Originality/value – This paper is the first paper of its kind to have been conducted in developing countries. Sat, 01 Sep 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/34194 2018-09-01T00:00:00Z