国際会計研究ジャーナル

研究

Is Available-For-Sale Financial Assets an Instrument for Earnings Management? Evidence from China’s A-Share Listed Companies

• *KAI ZHANG, ZHIBO WANG1, HONGMING XU2

研究

Capital, Efficiency, Non-Performing Financing and Profitability: Sharia Banks in Indonesia

• Ahmad Roziq, Dika Pratiwi Sumartin, Agung Budi Sulistiyo

研究

An Investigation of Construction Company Overhead Costs in Guyana

• Ferzon Aziz, Christopher Willis

研究論文

Effect Of Family Ownership On Audit Committee Activity: An Analysis Based On Saudi Firms

• Khaled Salmen Aljaaidi*, Abdulaziz Alothman, Omer Bagais

研究論文

Expectation Issues Regarding the “Emergent Roles” of the Professional Accountant with in South African SMEs

• Yaeesh Yasseen