Tax Avoidance: Impact of Financial and Non-Financial Factors AUTHORS: Deden Tarmidi, Pratiwi Nila Sari, Riaty Handayani Received: 18 Mar, 2020 | Revised: 20 Apr, 2020 | Published: 23 May, 2020 PAGES: 1-8 DOI: 10.6007/IJARAFMS/v10-i2/7238 Abstract Full Text PDF Article Detail Open Access
Financing Decisions of SMEs in the Hotel Industry AUTHORS: Ciro Bello, Luca Sensini Received: 20 Mar, 2020 | Revised: 25 Apr, 2020 | Published: 28 May, 2020 PAGES: 9-14 DOI: 10.6007/IJARAFMS/v10-i2/7265 Abstract Full Text PDF Article Detail Open Access
The Genesis and Development of Value Added Tax Administration: Case Study of Nigeria AUTHORS: Elias Igwebuike Agbo, E.O. Nwadialor Received: 13 Apr, 2020 | Revised: 10 May, 2020 | Published: 04 Jun, 2020 PAGES: 15-30 DOI: 10.6007/IJARAFMS/v10-i2/7266 Abstract Full Text PDF Article Detail Open Access
The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance AUTHORS: Feber Sormin Received: 13 Apr, 2020 | Revised: 11 May, 2020 | Published: 09 Jun, 2020 PAGES: 31-35 DOI: 10.6007/IJARAFMS/v10-i2/7270 Abstract Full Text PDF Article Detail Open Access
Economic Factor and Value Relevance of Accounting Information in Bangladesh AUTHORS: Md. Hasan Uddin Received: 15 Apr, 2020 | Revised: 14 May, 2020 | Published: 09 Jun, 2020 PAGES: 36-48 DOI: 10.6007/IJARAFMS/v10-i2/7271 Abstract Full Text PDF Article Detail Open Access
Home Ownership Motivation in Malaysia: A Youth Perspective AUTHORS: Shathees Baskaran, Saravin Kumar Binu Kumar, Shatish Rao Samtharam, Thanabalan Tangaraja, Nomahaza Mahadi Received: 10 Apr, 2020 | Revised: 19 May, 2020 | Published: 20 Jun, 2020 PAGES: 49-64 DOI: 10.6007/IJARAFMS/v10-i2/7309 Abstract Full Text PDF Article Detail Open Access
Effect of Loan Default Rate on Financial Performance of Savings and Credit Cooperative Societies Innarok, County Kenya AUTHORS: Kipai Elvis Salaton, Patrick Gudda, George Rukaria Received: 08 May, 2020 | Revised: 05 Jun, 2020 | Published: 03 Jul, 2020 PAGES: 65-75 DOI: 10.6007/IJARAFMS/v10-i2/7345 Abstract Full Text PDF Article Detail Open Access
Capital Structure Decision: Micro- and Macroeconomic Determinants in Malaysia AUTHORS: Noor Farahanim Binti Julkid, Wei-Theng Lau Received: 07 May, 2020 | Revised: 10 Jun, 2020 | Published: 06 Jul, 2020 PAGES: 76-86 DOI: 10.6007/IJARAFMS/v10-i2/7355 Abstract Full Text PDF Article Detail Open Access
Financial Literacy on Business Performance: The Moderating Effect of Religiosity Among SMEs In Sumatera, Indonesia AUTHORS: Rika Desiyanti, Aza Azlina Md Kassim Received: 10 May, 2020 | Revised: 10 Jun, 2020 | Published: 08 Jul, 2020 PAGES: 87-99 DOI: 10.6007/IJARAFMS/v10-i2/7371 Abstract Full Text PDF Article Detail Open Access
Investigating the Relationship between Organizational Climate and Service Performance: The Role of Work Passion and Leader-Member Exchange AUTHORS: Anthony Frank Obeng, Patricia Eshun Received: 17 May, 2020 | Revised: 20 Jun, 2020 | Published: 12 Jul, 2020 PAGES: 100-110 DOI: 10.6007/IJARAFMS/v10-i2/7386 Abstract Full Text PDF Article Detail Open Access
The Portfolio Decisions for Assets with Varying Returns over Time and Labor Income AUTHORS: Constantin Anghelache, Daniel Stefan Armeanu Received: 20 May, 2020 | Revised: 10 Jun, 2020 | Published: 20 Jul, 2020 PAGES: 111-121 DOI: 10.6007/IJARAFMS/v10-i2/7389 Abstract Full Text PDF Article Detail Open Access
The Brexit Effect on the Possibility of the European Union and the Member Countries to Face the Future Challenges AUTHORS: Constantin Anghelache, Madalina-Gabriela Anghel, Stefan Virgil Iacob, Dana Luiza Grigorescu Received: 10 May, 2020 | Revised: 18 Jun, 2020 | Published: 22 Jul, 2020 PAGES: 122-132 DOI: 10.6007/IJARAFMS/v10-i2/7390 Abstract Full Text PDF Article Detail Open Access
The Calculation of the Price without Arbitration and the Use of This in the Study of the Capital Market AUTHORS: Madalina-Gabriela Anghel, Stefan Virgil Iacob, Gabriel ?tefan Dumbrava Received: 20 May, 2020 | Revised: 25 Jun, 2020 | Published: 24 Jul, 2020 PAGES: 133-139 DOI: 10.6007/IJARAFMS/v10-i2/7391 Abstract Full Text PDF Article Detail Open Access
How Contribute and the Growth of Regional Original Income? A Typology Empirical AUTHORS: Adi Wijaya, Dio Caisar Darma, Tommy Pusriadi Received: 21 May, 2020 | Revised: 20 Jun, 2020 | Published: 14 Jul, 2020 PAGES: 140-156 DOI: 10.6007/IJARAFMS/v10-i2/7404 Abstract Full Text PDF Article Detail Open Access
Effect of Environmental Cost Disclosure on Profitability of Listed Oil and Gas Firms in Nigeria AUTHORS: Samuel Oshiole, Aruna, Fatai Elamah, Nestor Ndubuisi Amahalu Received: 16 May, 2020 | Revised: 30 Jun, 2020 | Published: 27 Jul, 2020 PAGES: 157-170 DOI: 10.6007/IJARAFMS/v10-i2/7405 Abstract Full Text PDF Article Detail Open Access
Effect of Taxes on Net Investment of Listed Communication Firms in Nigeria AUTHORS: Fatai Elamah Aruna, Samuel Oshiole, Nestor Ndubuisi Amahalu Received: 19 May, 2020 | Revised: 30 Jun, 2020 | Published: 28 Jul, 2020 PAGES: 171-183 DOI: 10.6007/IJARAFMS/v10-i2/7406 Abstract Full Text PDF Article Detail Open Access
Stock Split in Insider Trading: Lessons from Malaysia AUTHORS: Shaharudin Jakpar, Michael Tinggi, Tan Zhao Yu, Norshamsiah Samsudin Received: 10 May, 2020 | Revised: 06 Jun, 2020 | Published: 28 Jul, 2020 PAGES: 184-194 DOI: 10.6007/IJARAFMS/v10-i2/7407 Abstract Full Text PDF Article Detail Open Access
The Motivation of Intellectual Capital on Firm’s Financial Performance: Analysis on Financial Sector in Malaysia AUTHORS: Siti Zaitun Saddam Received: 10 Jun, 2020 | Revised: 09 Jul, 2020 | Published: 03 Aug, 2020 PAGES: 195-199 DOI: 10.6007/IJARAFMS/v10-i2/7436 Abstract Full Text PDF Article Detail Open Access
Conceptual Framework on Quality Management Practices and Operational Performance for ISO 9001 Certified Construction Industries AUTHORS: Issa Khalfan, Sulaiman Said, Zaharuzaman Jamaluddin, Setyawan Widyarto Received: 17 Jun, 2020 | Revised: 09 Jul, 2020 | Published: 03 Aug, 2020 PAGES: 200-210 DOI: 10.6007/IJARAFMS/v10-i2/7437 Abstract Full Text PDF Article Detail Open Access
The Relationship of Equity Sector Returns and Composite Index in Malaysia AUTHORS: Aminah Shari, Fauziah Mahat Received: 05 Jun, 2020 | Revised: 19 Jul, 2020 | Published: 04 Aug, 2020 PAGES: 211-222 DOI: 10.6007/IJARAFMS/v10-i2/7438 Abstract Full Text PDF Article Detail Open Access
A Comprehensive Review on the Determinants of Economic Growth for Indebted Countries AUTHORS: Nur Hayati Abd Rahman, Shafinar Ismail, Abdul Rahim Ridzuan Received: 18 Jun, 2020 | Revised: 21 Jul, 2020 | Published: 05 Aug, 2020 PAGES: 223-232 DOI: 10.6007/IJARAFMS/v10-i2/7439 Abstract Full Text PDF Article Detail Open Access
Audit Committee Attributes, Corporate Governance and Voluntary Disclosure: Evidence from Jordan AUTHORS: Mohammad Abdullah Fayad Altawalbeh Received: 20 Jun, 2020 | Revised: 23 Jul, 2020 | Published: 06 Aug, 2020 PAGES: 233-243 DOI: 10.6007/IJARAFMS/v10-i2/7440 Abstract Full Text PDF Article Detail Open Access
Factor Affecting Adoption of E-Wallet in Sarawak AUTHORS: Kelvin Lee Yong Ming, Mohamad Jais, Chan Chia Wen, Nurul Syuhada Zaidi Received: 21 Jun, 2020 | Revised: 28 Jul, 2020 | Published: 18 Aug, 2020 PAGES: 244-256 DOI: 10.6007/IJARAFMS/v10-i2/7446 Abstract Full Text PDF Article Detail Open Access
Financial Deepening and Entrepreneurial Growth in Nigeria: A Time Series Analysis (1986 – 2018) AUTHORS: Eric Okwuchukwu Nwajiaku, Amalachukwu Chijindu Ananwude, Victoria Obi-Nwosu Received: 26 Jun, 2020 | Revised: 30 Jul, 2020 | Published: 18 Aug, 2020 PAGES: 257-263 DOI: 10.6007/IJARAFMS/v10-i2/7474 Abstract Full Text PDF Article Detail Open Access
The Operation of Islamic Trust Funds: A Case Study of CIMB-Principal Asset Management AUTHORS: Mohd. ‘Adli Zahri, Norafzan Awang, Norbahiyah Awang Received: 10 Jul, 2020 | Revised: 01 Aug, 2020 | Published: 22 Aug, 2020 PAGES: 264-269 DOI: 10.6007/IJARAFMS/v10-i2/7475 Abstract Full Text PDF Article Detail Open Access
Impact of Leadership on Human Resources to Achieve a High Level of Job Satisfaction in Higher Education Institutions AUTHORS: Noman Raheem Mastoi Received: 03 Jul, 2020 | Revised: 05 Aug, 2020 | Published: 22 Aug, 2020 PAGES: 270-277 DOI: 10.6007/IJARAFMS/v10-i2/7508 Abstract Full Text PDF Article Detail Open Access
Role of Porter’s Generic Strategies on Determining Competitive Advantage of Postal Corporation of Kenya Courier Services AUTHORS: Jimnah Shem Irungu, David N. Kiragu, Ann Ndirangu Received: 12 Jun, 2020 | Revised: 07 Jul, 2020 | Published: 25 Aug, 2020 PAGES: 278-288 DOI: 10.6007/IJARAFMS/v10-i2/7509 Abstract Full Text PDF Article Detail Open Access
Non-Audit Service Provision and Its Effect on Auditors’ Independence and Audit Quality AUTHORS: Billy Ivan Tansuria Received: 09 Jun, 2020 | Revised: 12 Jul, 2020 | Published: 26 Aug, 2020 PAGES: 289-294 DOI: 10.6007/IJARAFMS/v10-i2/7536 Abstract Full Text PDF Article Detail Open Access
Corporate Governance and Bond Ratings in Malaysia AUTHORS: Josephine Yau Tan Hwang, Audrey Liwan, Jerome Kueh Swee Hui, Nur Zaimah Ubaidillah, Rosita Hamdan, Yessica . Received: 10 Jun, 2020 | Revised: 16 Jul, 2020 | Published: 26 Aug, 2020 PAGES: 295-303 DOI: 10.6007/IJARAFMS/v10-i2/7587 Abstract Full Text PDF Article Detail Open Access
Internal Auditors and Internal Whistleblowing Intentions: Evidence from Jordan AUTHORS: Mohannad Obeid Al Shbail, Awn Metlib Al Shbail Received: 12 Jun, 2020 | Revised: 18 Jul, 2020 | Published: 28 Aug, 2020 PAGES: 304-316 DOI: 10.6007/IJARAFMS/v10-i2/7588 Abstract Full Text PDF Article Detail Open Access