Journal of Accounting, Finance and Auditing Studies (JAFAS) is an international open-access refreed indexed journal, published quarterly in January, April, July and October. The articles to be submitted should be in English or Turkish. Journal of Accounting, Finance and Auditing Studies welcomes articles from different institutions and countries. All manuscripts submitted to the Journal of Accounting, Finance and Auditing Studies is sent to the referees after the initial review of the editorial board with respect to formatting and content. Manuscripts must be submitted in accordance with the style of writing specified in the book of “The Publication Manual of the American Psychological Association (5th edition). The journal is published only online version. It invites research papers on various research themes relevant to accounting, finance and auditing. The journal is interested in publishing research papers that provide sound and clear theoretical insights with practical implications for the accounting, finance and auditing well being. As per the title of the journal, it calls for papers on any accounting, finance or auditing topic that challenges the traditional wisdom of the readers.
Co-Editors-in-Chief:
Dr Ahmet Gökgöz, Ph.D.
Dr Simon Grima, Ph.D.
ISSN: 2149-0996
JAFAS is licensed under a Creative Commons Attribution 4.0 International License.
In order to operate, firms can acquire the necessary properties by leasing method as well as buying them. The companies those do not choose spending their funds on an asset or the firms which are lack of sufficient amount ...
Voluntary disclosure is provided in the corporate annual reports by the management of an organization in order to maintain an effective internal control system and a decision useful environment to the investors. This paper ...
Fire insurance is a type of insurance that guarantees private and commercial purposed buildings together with household goods against unintentional fire, thunder and explosion as well as other damages resultig from these. ...
This research is the first study to examine the relationship between aversion based behavioral finance biases and resilience. The aim of the study is to find out whether there is any significant relationship between selected ...
This paper presents the results of the study on the effect of credit collection policy on portfolio risk management among microfinance institutions in Tanzania. The study used cross-sectional survey data of microfinance ...
The objective of this research was identifying the determinants of financial performance in case of Ethiopian Insurance Companies over the period of 2010-2015. Profitability ratios were used as proxy of financial performance ...
Omar, Mohammed Mispah Said; Echchabi, Abdelghani(Ahmet Gökgöz, 2019-01)
Since stock prices reflect the firm’s future earnings potentials (Miller and Rock, 1985), dividends announcements therefore convey new information to the market about the future prospects of the corporation. As such, the ...
Kaluarachchi, Dona Ganeesha Priyangika(Ahmet Gökgöz, 2019-01)
Dividend deceleration is clearly important competent among the shareholders. With the dividend announcement investors treated with the divided gain according to their investment. It has been identified that dividend ...
Tole, Million Gizaw; Jabir, Mohammed Sultan; Wolde, Haymanot Alemayehu(Ahmet Gökgöz, 2019-01)
This study is concerned with identifying the determinants of credit risk in Ethiopian Commercial Banks. We collected secondary data from the audited financial statement of eight senior commercial banks for the period of ...
Iqbal, Fatima; Ahmad, Muhammad Bilal; Ali, Hafiz Fawad(Ahmet Gökgöz, 2019-01)
Multinational Corporations (MNCs) are generally financed with a mixture of internal debt and equity from the parent corporation. Yet, financial theory has relatively little to say regarding the capital structure and its ...
Adalessossi, Kokou; Oruc Erdogan, Eda(Ahmet Gökgöz, 2019-01)
This paper investigates the factors that influence bank profitability. Using static and dynamic panel data techniques, a sample of 86 banks from eight countries making up the West African Economic and Monetary Union over ...
A sound public financial management is vital for efficient and equitable utilization of scarce national resources. However, public financial management specifically on accounting and reporting practices hindered by several ...
This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The ...
This research aims to determine the influence of the independent commissioners, audit committee institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research ...
Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. ...
Transfer pricing is the transaction price in the form of tangible goods, intangible goods or the provision of services between parties that have a special relationship. Transfer pricing used by companies in order to avoid ...
Wulandari, Uly; Siddik, Sa’adah; Widiyanti, Marlina(University of Malta. Faculty of Theology, 2019)
This research aims to examine the influence of corporate social responsibility disclosure, leverage, sales growth, and industry type on firm’s profitability which was measured by return on asset (ROA). The population in ...
Maina, Leonard K.; Olweny, Tobias; Wanjau, Kenneth L.(Ahmet Gökgöz, 2018-09)
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, ...
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. ...
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 ...