Vol. 16 No. 2 (2016)

Articles

• Goodwill Impairment Losses, Economic Impairment, Earnings Management and Corporate Governance

  Tonny Stenheim, Dag Øivind Madsen

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• The Unique Effect of Depreciation on Earnings Properties: Persistence and Value Relevance of Earnings

  C.S. Agnes Cheng, Cathy Zishang Liu

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• Impact of Improvements to the International Accounting Standards on Earnings Management in the Jordanian Industrial Corporations

  Ali M. Al-Ghazzawi, Sliman S. Alsoboa

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• Critical Evaluation of Capital Structure Policy on Nepalese Manufacturing Firms

  Keshav Prasad Gadtaula

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• Lack of Integrity among Ghanaian Accounting Academics: Upshot on Employers’ Operational Costs

  Emmanuel B. Amponsah, Peter Agyekum Boateng, Luke N. Onuoha

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• Empirical Analysis of Counterparty Risk and Exchange Rate Risk Management on the Performance of Deposit Money Banks in Nigeria (2009-2013)

  O. Agbeja, O. J. Adelakun, E. E. Udi

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• An Improved Methodology to Assess Value-relevance of Earnings and Book Values on Corporate Equity Securities

  Vipul Bansal, Manuel G. Russon

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• The Effects of Financial Reporting Standards on Tax Avoidance and Earnings Quality: A Case of an Emerging Economy

  Mohammed Amidu, Sally Mingle Yorke, Simon Harvey

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• Quality Control Elements and Auditor Fraud Risk Assessment: An Experimental Study

  Mohamed Hegazy, Ibrahim Raslan, Noha Kamar Eldawla

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