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ISSN: 2333-9721
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ISSN Print: 2309-4508

ISSN Online:

主页: https://www.sciencepubco.com/index.php/IJAES

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Measurement of earnings management before and after applying IFRSS using jones' modified method an applied research in a sample of banks listed in the Iraqi stock exchange

Dr Sabeha Barzan Farhood

A regression error specification test (RESET) for the truncated regression model

Sunil Sapra

Analysis of the level of labor costs in polish enterprises

Christopher Borkowski

“Remuneration is not all that an employee works for”– about gratification and different forms of non-wage motivation in the company

Krzysztof Gawe？

Financial and non-financial forms of employ-ee motivation - theoretical approach

Dorota Gaudyn

Minimum wage - a necessity or a superfluous thing?

Christopher Borkowski

The determinents of accruals based earnings management :case of listed Moroccan companies

Said Radi,Sanae Hoummani

The effects of fiscal operations on economic growth and stability in Nigeria: empirical evidence based on time series data

Miftahu Idris,Rosni Bakar,Tunku Salha Tunku Ahmad

What characteristics of board of directors affect Indonesian bank performance?

Christiana Fara Dharmastuti,Stevanus Pangestu

Web based financial disclosure in European con-text: European transparency directive analysis

Ahmed Ghorbel,Dhouha khrifech,Walid Khoufi

The impact of the quality of audit firms peer-review on tax evasion

Hazem Taha

Salient accounting value drivers and equity re-turns : Evidence from US industries

Omar Camara

The impact of IFRS-based accounting standards on earnings management: evidence from Malaysia

Rania Chakroun Ghorbel,Yosra Makni Fourati

The effect of global financial crisis on the perfor-mance of Nigerian stock exchange

Ngozi Ijeoma

Auditor skills, traits and knowledge evidence from Tunisia

Imen Thabet

The impact of taxation on economic growth in India : A disaggregated approach using the ARDL bounds test to co-integration

Arabi Urmi,Subramanya Venkataraman

Impact of macroeconomic factors on development of Paki-stan

Faryal Faryal,Ifran Khan,Muhammad Imran Nazir,Muhammad Rizwan Nazir,Zeeshan Fareed

Development expenditure, fiscal consolidation and public revenue in India

Arabi Urmi,Subramanya Venkataraman

The tandem of "capital-work" as the basis for labour economics

Jurij Renkas

Pakistan’s devolved family planning services : poor governance may be the main issue

Faiza Ahmed,Seema Rehman

Stock index manipulation around election announcements: evidence from Pakistan stock exchange

Muhammad Shaique,Muhammad Usman,Nida Baig,Razzi Abbas Jafri,Shahbaz Khan

Research and development accounting treatment: effects of CEO characteristics and corporate governance mechanisms

Sana Triki Damak

Enhancing rural livelihoods in Tanza-nia : A small-holder farmers’ perspective

Abel Kinyondo,Joseph Magashi

A comparative study of information content of cash flow, cash value added, accounting earnings, and market value added to book value of total assets in evaluating the firm performance

Maryam Rahimi,Mohammad Delkhosh,Zahra Malek,Zohreh Farokhi

The relationship between education and income inequality (the case of Pakistan)

Muhammad Zaki Rashidi,Seema Rehman

Forest accounting: A theoretical perspec-tive

Parashram Patil

Why bond market couldn’t thrive in Pakistan

Jameel Ahmed Khilji,Seema Rehman

Effect of migration on employment (A case study of district Hangu, Pakistan)

Muhammad Arafat

Effect of the legal system country of European commercial banks on the financial distress

Fran？ois Aubert,Frédéric Gautier,Nizar Baklouti

Do the cultural and behavioral factors have an impact on adoption of international accounting standards?

Olfa Riahi,Walid Khoufi

Necessity and problems of formation of alternative paradigm of the development of accounting science

Vita Semanyuk

Informal sector in urban areas in Tanzania: some socio-demographic, economic and legal aspects

Mikidadi Muhanga

Impact of capital structure on profitability and earnings of the firm; a study on Pakistani companies from Non-Financial sector

Faiza Akhtar,Hasnain Raza,Mohsin Rehman,Muhammad Aamir Ali,Sehrish Naeem

The theory of measuring human capital history and the present

Valentyn Sobeiko

Investigation of volatility and spillover in foreign ex-change return in Indian Chinese & Malaysian market

Amritkant Mishra

Investigating the relationship between credit risk indicators and timely fulfillment of the customers' obligations (a case study of bank sepah branches in east Azerbaijan and Ardabil regions)

Dariosh Azimi,Younes Badavar Nahandi

The effect of accounting conservatism and earn-ings management on earnings quality

Mohammad Delkhosh,Mohammad Sadeghi

Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia

Ida Farida Adi Prawira

Estimating elasticities of main consumption groups for Egypt : using cross sectional data

El-Houssainy Rady,Saad Kandil

International financial reporting standards (IFRS) adoption and oil & gas companies performance in Nigeria

Aminu Abdullahi,Musa Yelwa Abubakar,Sunusi Sa’ Ad Ahmad

Lending rate and firms’ investment decisions : Evidence from Ghana

Hadrat M. Yusif,Joseph Amo

The role of resistance in incorporating XBRL into financial reporting practices

Adam Krisko

Identification of information needs in intellectual capital: exploratory study on the Tunisian financial market

Jihene Ferchichi,Robert Paturel

Impact of gold prices on stock exchange market: a case of Karachi stock exchange market of Pakistan

Abdul Aziz,Gobind M. Herani,Muhammad Shaique Khan

The effect of managerial overconfidence on investment

Mahmoud Lari Dashtbayaz,Shaban Mohammadi

The interaction between real and accrual-based earnings management: analysis based on the mandatory IFRS adoption

Mouna Sellami

Causes of tax evasion in Tunisia: a survey study

Souhir NEIFAR

Impact of the characteristics of CEO's overconfidence on the determination of incentive compensation

Abdelfettah BOURI,Hanen Lenda

Equity market volatility using garch models- evidence from Pakistan stock exchange (kse-100 index)

Abdul Aziz,Muhammad Asif

The cognitive contribution within the Tunisian venture capital funded firms

Anis Jarboui,Houda Dziri

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