Journal of Finance and Accounting

Volume 7, Issue 3, May 2019

  • Exploring Improvements of Post-Acquisitions Corporate Performance in Industrial Sector in the Egyptian Stock Market

    Ahmed Wael Abdelrahman, Khairy Elgiziry

    Issue: Volume 7, Issue 3, May 2019
    Pages: 60-75
    Received: 27 April 2019
    Accepted: 4 June 2019
    Published: 26 June 2019
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    Abstract: The purpose of this study is to examine the impact of Egyptians Acquisitions on the post-performance of the acquired companies from the period of 2003 to 2015 by the use of event study methodology. This is done by studying the financial post-performance (includes: liquidity, activity, profitability and capital structure ratios) of a sample consists... Show More
  • A Survey on Corporate Sustainability Reporting: The Case of Iran

    Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri

    Issue: Volume 7, Issue 3, May 2019
    Pages: 76-87
    Received: 17 May 2019
    Accepted: 17 June 2019
    Published: 27 June 2019
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    Abstract: Today, the issue of corporate sustainability is noted both in academic literature and in the business environment, and there are many companies and organizations that want to make their operations sustainable and communicate different dimensions of sustainability in their business to stakeholders through sustainability reporting. This paper seeks t... Show More
  • The Relationship Between Treasury Cash Management and Monetary Policies

    Chang Tang, Qiuyan Man, Qinyuan Zhao

    Issue: Volume 7, Issue 3, May 2019
    Pages: 88-94
    Received: 21 April 2019
    Accepted: 18 June 2019
    Published: 29 June 2019
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    Abstract: Treasury cash management interrelates with the budget implementation, monetary policies, debt management and financial market development. The relationship between the treasury cash management and the monetary policies is the most crucial and most primary one. Tax revenues are deposited in treasury account that affects monetary policy. At the same ... Show More
  • The Influence of Audit Committee Characteristics on Modified Audit Opinion in Jordan

    Saleh Zaid Alkilani, Wan Nordin Wan Hussin, Basariah Salim

    Issue: Volume 7, Issue 3, May 2019
    Pages: 95-106
    Received: 27 April 2019
    Accepted: 11 June 2019
    Published: 4 July 2019
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    Abstract: The Jordanian Corporate Governance Code (JCGC) was first enacted in 2004 and revised in 2017. It offers standards for ethical and decent practices in the corporates. Law in Jordan in 2009 has enforced the formation of an audit committee for all listed companies. Literature has substantiated that the audit committee characteristic (ACCs) impact the ... Show More