Journal of Finance and Accounting

Archive

Volume 3, Issue 3, May 2015

  • Post-Earnings Announcement Drift: The Role of Earnings Volatility

    Ben Mhamed Yosra, Jilani Fawzi

    Issue: Volume 3, Issue 3, May 2015
    Pages: 35-41
    Received: 10 March 2015
    Accepted: 19 March 2015
    Published: 28 March 2015
    DOI: 10.11648/j.jfa.20150303.11
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    Abstract: The study reported here consisted of examining the market’s reactions to the volatility effect on time series correlations of earnings in a post-earnings announcement drift context. Sample in this study comprises of 295 Canadian firms and covers 2006-2011 period. Firstly, our results show that earnings volatility is inversely related to earnings pe... Show More
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  • Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts

    Omri Mohamed Ali, Akrimi Nesrine

    Issue: Volume 3, Issue 3, May 2015
    Pages: 42-49
    Received: 5 April 2015
    Accepted: 20 April 2015
    Published: 9 May 2015
    DOI: 10.11648/j.jfa.20150303.12
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    Abstract: The purpose of this paper is to explore the perceptions of Tunisian financial analysts regarding factors influencing auditor independence. Our study examines the impact of 49 independence enhancing and threatening factors on the perceptions of 54 financial analysts using a questionnaire instrument. The results indicate that the principal threat fac... Show More
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  • The Effect of Capital Structure on the Financial Performance of Listed Companies in Bahrain Bourse

    Ahmad Mohammad Obeid Gharaibeh

    Issue: Volume 3, Issue 3, May 2015
    Pages: 50-60
    Received: 29 April 2015
    Accepted: 9 May 2015
    Published: 19 May 2015
    DOI: 10.11648/j.jfa.20150303.13
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    Abstract: The study investigates the effect of capital structure on the financial performance of the 17 nonfinancial companies listed in the Bahrain Bourse. The investigation was performed using 5 years data for the period from 2009 to 2013. The impact of some key macroeconomic variables (gross domestic product growth and inflation rate) on the performance o... Show More
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