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Wiley-Blackwell: Journal of International Financial Management & Accounting
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Incl. Fee Electronic Paper Building IASB Research Capacity: A Commentary
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 176-201, 2013
Elizabeth A. Gordon and Donna L. Street
Temple University - Fox School of Business and Management and University of Dayton - Accounting
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper How Controlling Shareholders Impact Debt Maturity Structure in Taiwan
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 99-139, 2013
 Yung‐Chuan Lee and Wilson Chang
Asia University and Feng Chia University
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 140-175, 2013
 Catalin Nicolae Albu , Nadia Albu , Szilveszter Fekete , Maria Mădălina Gîrbină , Seval Kardes Selimoglu , Daniel Mate Kovacs , János Lukács , Gergely Mohl , Libuse Müllerova , Marie Pasekova , Aylin Poroy Arsoy , Baris Sipahi and Jiri Strouhal
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies , Babes-Bolyai University , The Bucharest University of Economic Studies (ASE) , Anadolu University , Corvinus University of Budapest , Budapest Corvinus University , Corvinus University of Budapest , University of Economics Prague , Tomas Bata University Zlin , Uludag University , Marmara University and University of Economics Prague
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Majority Shareholder Ownership and Real Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 26-61, 2013
 Jaimin Goh , Ho-Young Lee and Jenny Jung-wha
Inha University , Yonsei University and Australian National University (ANU)
Date Posted: March 19, 2013
Accepted Paper Series

Incl. Fee Electronic Paper A Respecified Fama French Three‐Factor Model for the New European Union Member States
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 3-25, 2013
 James Foye , Dusan Mramor and Marko Pahor
University of Ljubljana , University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics
Date Posted: March 19, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Earnings Benchmarks and the Information Content of Quarterly Foreign Earnings of U.S. Multinational Companies
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 62-98, 2013
 Michael Lacina , Barry Marks and Haeyoung Shin
University of Houston-Clear Lake - School of Business , Independent and University of Houston Clear Lake
Date Posted: March 19, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 208-244, 2012
 Bin Srinidhi , Mahmud Hossain and Chee Yeow Lim
University of Texas at Arlington - Department of Accounting , Curtin University of Technology - Curtin Business School - Bentley Campus and Singapore Management University - School of Accountancy
Date Posted: October 26, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Can Government Policies Induce Earnings Management Behavior? ‐Evidence from Chinese Public Listed Firms
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 187-207, 2012
 Nan Hu , Xu Li , Ling Liu , QI Baolei and Gao-Liang Tian
University of Wisconsin - Eau Claire - Department of Accounting & Finance , University of Hong Kong , University of Wisconsin Eau Claire , Xi'an Jiaotong University and Xi'an Jiaotong University (XJTU) - School of Management
Date Posted: October 26, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 245-276, 2012
 Nadia Albu and Catalin Nicolae Albu
Bucharest Academy of Economic Studies and Bucharest University of Economic Studies
Date Posted: October 26, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Stock Options and Firm Performance: New Evidence from the French Market
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 154-185, 2012
 Thouraya Triki and Loredana Ureche
HEC Montreal and affiliation not provided to SSRN
Date Posted: June 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Managerial Ownership on Bank Market Value, Performance, and Risk: Evidence from Banks Listed on the STOXX Global Index
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 121-153, 2012
 M. A. Gulamhussen , Carlos Manuel Pinheiro and Rui Sousa
Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE) - Main , Caixa Geral de Depósitos and affiliation not provided to SSRN
Date Posted: June 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 93-120, 2012
 Le Luo , Yi-Chen Lan and Qingliang Tang
University of Western Sydney , University of Western Sydney and University of Western Sydney
Date Posted: June 27, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Industry Specialization, Political Economy and Earnings Quality: Some Cross‐Country Evidence
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
 Bikki Jaggi , Ferdinand A. Gul and Thomas Sing Chiu Lau
Rutgers, The State University of New Jersey - Accounting & Information Systems , Monash University and affiliation not provided to SSRN
Date Posted: January 08, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Transfer Prices: A Financial Perspective
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
 Nilufer Usmen
Montclair State University - School of Business
Date Posted: January 08, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Mandated Recognition of Employee Stock Option Expense – The Case of Canada
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
 Chandra Subramaniam and Jeffrey J. Tsay
University of Texas at Arlington - Department of Accounting and University of Texas at Arlington - Department of Accounting
Date Posted: January 08, 2012
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Corporate Governance, Investment, and Firm Valuation in Asian Emerging Markets
 Yan-Leung Cheung , Aris Stouraitis and Weiqiang Tan
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences , affiliation not provided to SSRN and Hong Kong Baptist University (HKBU)
Date Posted: September 14, 2011
Accepted Paper Series
1 downloads

Accounting Discretion in Goodwill Impairments: UK Evidence
 Naser Abughazaleh , Osama Musa Al-Hares and C. Roberts
affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 14, 2011
Accepted Paper Series

Earnings Management and the Accrual Anomaly: Evidence from China
 Yuanpeng Li , Jianjun Niu , Ran Zhang and James A. Largay
affiliation not provided to SSRN , affiliation not provided to SSRN , Guanghua School of Management and Lehigh University - College of Business & Economics
Date Posted: September 14, 2011
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of the Inward Cross-Border Mergers and Acquisitions in the U.K.: A Macroeconomic Perspective
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 91-113, 2011
 Agyenim Boateng , Ruthira Naraidoo and Moshfique Uddin
The University of Nottingham Ningbo, China , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper An Examination of the Naive-Investor Hypothesis in Accruals Mispricing in Tunisian Firms
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 131-164, 2011
 Imen Khanchel El Mehdi
affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Price Behavior of Qualified Companies Around the Audit Report and Report Announcement Days: The Case of Taiwan
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 114-130, 2011
 Junming Hsu , Weiju Young and Ching-Hui Chu
National Chung Hsing University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Asymmetric Foreign Currency Exposures and Derivatives Use: Evidence from France
Journal of International Financial Management & Accounting, Vol. 22, No. 1, pp. 27-45, 2010
 Ephraim Clark and Salma Mefteh
Middlesex University - SKEMA LSMRC Research Center and Ecole Superieure Des Sciences Commerciales D'Angers (ESSCA)
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Global Warming Disclosures: Impact of Kyoto Protocol Across Countries
Journal of International Financial Management & Accounting, Vol. 22, Issue 1, pp. 46-90, 2010
 Martin Freedman and Bikki Jaggi
Towson University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe
Journal of International Financial Management & Accounting, Vol. 22, No. 1, pp. 1-26, 2010
 Franois Aubert and Gary Grudnitski
affiliation not provided to SSRN and San Diego State University
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper A Comparison Between One-Tier and Two-Tier Board Structures in France
Journal of International Financial Management & Accounting, Vol. 21, No. 3, pp. 279-310, Autumn 2010
 Benedicte Millet-Reyes and Ronald Zhao
Monmouth University - Department of Economics, Finance, and Real Estate and Monmouth University - Department of Accounting & Business Law
Date Posted: August 10, 2010
Accepted Paper Series
17 downloads

Incl. Fee Electronic Paper Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market
Journal of International Financial Management & Accounting, Vol. 21, Issue 3, pp. 187-219, Autumn 2010
 Yi Yao , Li Xu and Zhiyuan Liu
Nankai University - Department of Accounting , Washington State University and Nankai University - Department of Accounting
Date Posted: August 10, 2010
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
Journal of International Financial Management & Accounting, Vol. 21, No. 3, pp. 220-278, Autumn 2010
 Huifa Chen , Qingliang Tang , Yihong Jiang and Zhijun Lin
Shanghai Maritime University , University of Western Sydney , affiliation not provided to SSRN and Hong Kong Baptist University
Date Posted: August 10, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Assessing the Value Relevance of Accounting Data after the Introduction of IFRS in Europe
Journal of International Financial Management & Accounting, Vol. 21, Issue 2, pp. 85-119, Summer 2010
 Alain Devalle , Enrico Onali and Riccardo Magarini
University of Turin - Department of Business Administration , University of Wales System - Bangor University, Bangor Business School and University of Turin - Department of Business Administration
Date Posted: April 14, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Dissemination of Accruals Information, Role of Semi-Annual Reporting, and Analysts' Earnings Forecasts: Evidence from Japan
Journal of International Financial Management & Accounting, Vol. 21, Issue 2, pp. 120-160, Summer 2010
 Keiichi Kubota , Kazuyuki Suda and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management , Waseda University and Waseda University
Date Posted: April 14, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Accounting for Employee Stock Options: What can We Learn from the Market's Perceptions?
Journal of International Financial Management & Accounting, Vol. 21, No. 2, pp. 161-186, Summer 2010
 Emanuel Bagna Jr. , Mauro Bini , Ronald Geoffrey Bird , Francesco Momentè and Francesco Reggiani
affiliation not provided to SSRN , Bocconi University - Department of Accounting , University of Technology, Sydney (UTS) - School of Finance and Economics , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 14, 2010
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK
Journal of International Financial Management & Accounting, Vol. 21, Issue 1, pp. 62-83, Spring 2010
 Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: December 21, 2009
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Pecking Order Behavior in Emerging Markets
Journal of International Financial Management & Accounting, Vol. 21, Issue 1, pp. 1-31, Spring 2010
 Bruce Seifert and Halit Gonenc
Old Dominion University and University of Groningen - Faculty of Economics and Business
Date Posted: December 21, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand
Journal of International Financial Management & Accounting, Vol. 21, No. 1, pp. 32-61, Spring 2010
 Thanyaluk Vichitsarawong , Li Li Eng and Gary K. Meek
Oklahoma State University - Stillwater , Missouri University of Science and Technology and Oklahoma State University - Stillwater - School of Accounting
Date Posted: December 21, 2009
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 199-239, Autumn 2009
 Akinobu Shuto
Kobe University - Research Institute for Economics and Business Administration
Date Posted: October 13, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Equity-Liabilities Distinction: The Case for Co-Operatives
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 274-306, Autumn 2009
 Germán López Espinosa , John Maddocks and Fernando Polo-Garrido
University of Navarra , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 13, 2009
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Where Corporate Governance and Financial Analysts Affect Valuation
Journal of International Financial Management & Accounting, Vol. 20, No. 3, pp. 240-273, Autumn 2009
 Ran Barniv and Yan Bao
Kent State University - Department of Accounting and Frostburg State University
Date Posted: October 13, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Valuation Accuracy and Infinity Horizon Forecast: Empirical Evidence from Europe
Journal of International Financial Management & Accounting, Vol. 20, Issue 2, pp. 135-165, Summer 2009
 Lucio Cassia and Silvio Vismara
University of Bergamo - SIGE Sezione di Ingegneria Gestionale and University of Bergamo
Date Posted: April 27, 2009
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Value Relevance of IAS 27 (2003) Revision on Presentation of Non-Controlling Interest: Evidence from Hong Kong
Journal of International Financial Management & Accounting, Vol. 20, No. 2, pp. 166-198, Summer 2009
 Stella So and Malcolm Smith
Hong Kong Baptist University (HKBU) - Department of Accounting & Law and Edith Cowan University - School of Accounting, Finance and Economics
Date Posted: April 27, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Capital Budgeting and Political Risk: Empirical Evidence
Journal of International Financial Management & Accounting, Vol. 20, Issue 2, pp. 105-134, Summer 2009
 Martin Holmen and Bengt Pramborg
University of Gothenburg - Department of Economics and Stockholm University - School of Business
Date Posted: April 27, 2009
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper International Variations in Transparency and Capital Structure: Evidence from European Firms
Journal of International Financial Management & Accounting, Vol. 20, Issue 1, pp. 1-34, Spring 2009
 Raj Aggarwal and NyoNyo Aung Kyaw
University of Akron - Department of Finance and Iona College
Date Posted: December 18, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Market Implications of the Audit Quality and Auditor Switches: Evidence from China
Journal of International Financial Management & Accounting, Vol. 20, Issue 1, pp. 35-78, Spring 2009
 Z. Jun Lin , Ming Liu and Zhemin Wang
Hong Kong Baptist University (HKBU) - Department of Accounting & Law , Hong Kong Baptist University (HKBU) - Department of Accounting & Law and University of Wisconsin - Parkside - School of Business and Technology
Date Posted: December 18, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
 Won-Wook Choi , Ho-Young Lee and Byung Wook Jun
Yonsei University , Yonsei University and Yonsei University
Date Posted: December 18, 2008
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper UK Multinationals' Effective Use of Financial Currency-Hedge Techniques: Estimating and Explaining Foreign Exchange Exposure Using Bilateral Exchange Rates
Journal of International Financial Management & Accounting, Vol. 19, Issue 3, pp. 219-235, Autumn 2008
 Stephen D. Makar and Stephen P. Huffman
University of Wisconsin - Oshkosh and University of Wisconsin Oshkosh
Date Posted: September 12, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Analyst Following, Institutional Investors and Pricing of Future Earnings: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 19, Issue 3, pp. 261-286, Autumn 2008
 Kooyul Jung
Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: September 12, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper International Variation in Bank Accounting Information Content
Journal of International Financial Management & Accounting, Vol. 19, No. 3, pp. 236-260, Autumn 2008
 Ronald Zhao and Daniel He
Monmouth University - Department of Accounting & Business Law and Monmouth University
Date Posted: September 12, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Managerial Ownership and Earnings Management: Theory and Empirical Evidence from Japan
Journal of International Financial Management & Accounting, Vol. 19, Issue 2, pp. 107-132, Summer 2008
 Nobuyuki Teshima and Akinobu Shuto
Senshu University - Faculty of Commerce and Kobe University - Research Institute for Economics and Business Administration
Date Posted: May 06, 2008
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Rights Issues in the Chinese Stock Market: Evidence of Earnings Management
Journal of International Financial Management & Accounting, Vol. 19, Issue 2, pp. 133-160, Summer 2008
 Hung-Gay Fung , Wai K. Leung and Jiang Zhu
University of Missouri at Saint Louis - College of Business Administration , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 06, 2008
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom
Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 161-183, Summer 2008
 Kenny Lin and Ian A.M. Fraser
Lingnan University and University of Stirling - Department of Accounting and Finance
Date Posted: May 06, 2008
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Identifying Decision Useful Information with the Matrix Format Income Statement
Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 184-217, Summer 2008
 Ann Tarca , David R. Woodliff , Phil Hancock , Philip R. Brown , Michael E. Bradbury and Tony van Zijl
University of Western Australia , University of Western Australia , University of Western Australia , University of Western Australia - Department of Accounting and Finance , Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: May 06, 2008
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper A Comparison of Reporting Lags of Multinational and Domestic Firms
Journal of International Financial Management & Accounting, Vol. 19, Issue 1, pp. 28-56, Spring 2008
 Ho-Young Lee , Vivek Mande and Myungsoo Son
Yonsei University , California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: January 13, 2008
Accepted Paper Series
10 downloads


 

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