Journal of Financial Reporting and Accounting: Volume 13 Issue 1

Corporate cash flow and dividends smoothing: a panel data analysis at Bursa Malaysia

Apedzan Emmanuel Kighir, Normah Haji Omar, Norhayati Mohamed

The purpose of this paper is to contribute to the debate and find out the impact of cash flow on changes in dividend payout decisions among non-financial firms quoted at Bursa…

Subjective probability and financial valuation: contrasting paradigms

Masudul Choudhury

The purpose of this paper is to theorize the existing idea of subjective probability a la Keynes’s Treatise on Probability Theory. Then to show that, under the especial kind of…

Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows

Reza Janjani

The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in…

Financial statement informativeness and intellectual capital disclosure: An empirical analysis

Anis Maaloul, Daniel Zéghal

– The purpose of this paper is to analyse the relationship between financial statement informativeness (FSI) and intellectual capital disclosure (ICD).

Currency risk impact on the financial performance of multilateral banks

Philip Kamau, Eno L. Inanga, Kami Rwegasira

The purpose of this paper is to investigate the impact of currency risks on the financial performance of multilateral banks (MBs). Financial performance is measured here by…

Economic growth and cost stickiness: evidence from Egypt

Awad Elsayed Awad Ibrahim

This paper aims to examine whether costs respond asymmetrically to demand change, and examine the influence of economic growth on cost stickiness, in the pre- and post-2008…