Financial Management Practices in the European and Southeast Asia Higher Education Institutions (HEIs). Are the HEIs in Parallel Lines? AUTHORS: Norliza Che Yahyaa, Mohd Rahim Khamisb, Norlida Jaafarb, Zaini Abdullah Received: 15 Jun, 2020 | Revised: 20 Jul, 2020 | Published: 02 Sep, 2020 PAGES: 1-9 DOI: 10.6007/IJARAFMS/v10-i3/7589 Abstract Full Text PDF Article Detail Open Access
Correlate of Income Diversification and Financial Sustainability of Private Tertiary Institutions as Moderated by Institutional Profile AUTHORS: Francis Osei-Kuffour, Williams Kwasi Peprah Received: 18 Jun, 2020 | Revised: 22 Jul, 2020 | Published: 04 Sep, 2020 PAGES: 10-19 DOI: 10.6007/IJARAFMS/v10-i3/7657 Abstract Full Text PDF Article Detail Open Access
Portfolio Analysis of Large Cap IT securities listed on BSE in India AUTHORS: Parviz Hajizadeh Received: 15 Jul, 2020 | Revised: 12 Aug, 2020 | Published: 09 Sep, 2020 PAGES: 20-27 DOI: 10.6007/IJARAFMS/v10-i3/7658 Abstract Full Text PDF Article Detail Open Access
The Determinant of Mining Sector Stock Price Index at Indonesia Stock Exchange AUTHORS: Nitha Malla, Abitur Asianto Received: 05 Jul, 2020 | Revised: 03 Aug, 2020 | Published: 14 Sep, 2020 PAGES: 28-37 DOI: 10.6007/IJARAFMS/v10-i3/7678 Abstract Full Text PDF Article Detail Open Access
Effect of Electronic Payment Systems on Payroll Fraud Prevention in Selected Ministries in Bayelsa State AUTHORS: Lyndon M. Etale, Youpele A. Pouzigha Received: 28 Jul, 2020 | Revised: 09 Aug, 2020 | Published: 21 Sep, 2020 PAGES: 38-51 DOI: 10.6007/IJARAFMS/v10-i3/7706 Abstract Full Text PDF Article Detail Open Access
The Moderating Effect of Government Ownership on the Relationship between Cash Flow and Firm’s Performance for Construction Industry in Malaysia AUTHORS: Nazaria Md. Aris, Nurhidayah Sokat, Salawati Sahari Received: 13 Jul, 2020 | Revised: 10 Aug, 2020 | Published: 22 Sep, 2020 PAGES: 52-63 DOI: 10.6007/IJARAFMS/v10-i3/7820 Abstract Full Text PDF Article Detail Open Access
Managerial Ownership and Financial Performance of the Nigerian Listed Firms: The Moderating Role of Board Independence AUTHORS: Abdullahi Sani Received: 02 Jul, 2020 | Revised: 17 Aug, 2020 | Published: 28 Sep, 2020 PAGES: 64-73 DOI: 10.6007/IJARAFMS/v10-i3/7821 Abstract Full Text PDF Article Detail Open Access
Determinants of Bursa Malaysia Stock Market Returns amid the Fourteenth General Election AUTHORS: Venus Khim Sen Liew, Racquel Rowland Received: 04 Jul, 2020 | Revised: 18 Aug, 2020 | Published: 29 Sep, 2020 PAGES: 74-80 DOI: 10.6007/IJARAFMS/v10-i3/7822 Abstract Full Text PDF Article Detail Open Access
The Effect of Board Characteristics on Internet Financial Reporting Quality: Evidence from Malaysia AUTHORS: Mathew Kevin Bosi, Mohd Noor Azli Ali Khan, Nelson Lajuni, Ag Kaifah Riyard Received: 06 Jul, 2020 | Revised: 20 Aug, 2020 | Published: 01 Oct, 2020 PAGES: 81-96 DOI: 10.6007/IJARAFMS/v10-i3/7823 Abstract Full Text PDF Article Detail Open Access
Ownership Structure and Dividend Policy: Malaysian Perspective AUTHORS: Nor Anis Shafai, Nor Atikah Shafai Received: 09 Jul, 2020 | Revised: 25 Aug, 2020 | Published: 05 Oct, 2020 PAGES: 97-106 DOI: 10.6007/IJARAFMS/v10-i3/7845 Abstract Full Text PDF Article Detail Open Access
The Effect of Organizational Culture on Employee Job Performance in the Public Sector: Do Commitment and Politics Play a Role? AUTHORS: Eric Cobbinah, Albert Henry Ntarmah, Anthony Frank Obeng, Prince Ewudzie Quansah Received: 12 Jul, 2020 | Revised: 26 Aug, 2020 | Published: 06 Oct, 2020 PAGES: 107-129 DOI: 10.6007/IJARAFMS/v10-i3/7851 Abstract Full Text PDF Article Detail Open Access
Independent Directors, Board Leadership Structure and Corporate Financial Performance: Evidence from Jordan AUTHORS: Dea’a Al-Deen Omar Al-Sraheen Received: 14 Jul, 2020 | Revised: 27 Aug, 2020 | Published: 07 Oct, 2020 PAGES: 130-134 DOI: 10.6007/IJARAFMS/v10-i3/7852 Abstract Full Text PDF Article Detail Open Access
Influence of Turnaround Strategies on Performance of Firms in the Aviation Industry in Kenya AUTHORS: Nderi Alice Nduta, Jared Deya Received: 18 Jun, 2020 | Revised: 21 Jul, 2020 | Published: 29 Sep, 2020 PAGES: 135-149 DOI: 10.6007/IJARAFMS/v10-i3/7705 Abstract Full Text PDF Article Detail Open Access
A Conceptual Paper Approach on the Effects of Psychological Contract Breach Among University Employees in Pakistan: Moderating Role of Perceived Organisational Support AUTHORS: Ihsan Rana Humayun, Norizan Jaafar, Kartinah Ayyup, Bilyaminu Usman Received: 10 Jul, 2020 | Revised: 29 Jul, 2020 | Published: 08 Sep, 2020 PAGES: 150-159 DOI: 10.6007/IJARAFMS/v10-i3/7753 Abstract Full Text PDF Article Detail Open Access
Enhanced Security over Accounting Data: A Fuzzy-Based Evaluation Model to Aid Organizations in Safeguarding their Accounting Systems AUTHORS: Angel R. Otero Received: 30 Jul, 2020 | Revised: 28 Aug, 2020 | Published: 16 Oct, 2020 PAGES: 160-175 DOI: 10.6007/IJARAFMS/v10-i3/7780 Abstract Full Text PDF Article Detail Open Access
A Preliminary Study of Islamic Financial Well-Being Index AUTHORS: Nurul Nadia Abd Aziz, Mohd Samsuri Ghazali, Siti Fahazarina Hazudin, Sharifah Faigah Syed Alwi Received: 01 Jun, 2020 | Revised: 29 Jul, 2020 | Published: 24 Sep, 2020 PAGES: 176-192 DOI: 10.6007/IJARAFMS/v10-i3/7633 Abstract Full Text PDF Article Detail Open Access
Heuristic Based Low Volatility Portfolio for Retail Investors in Malaysian Stock Market AUTHORS: Siti Masitah Elias, Muhd Faiz Najmi Abdul Wahab, Karmila Hanim Kamil, Asmah Mohd Jaapar Received: 10 Jul, 2020 | Revised: 30 Jul, 2020 | Published: 28 Sep, 2020 PAGES: 193-203 DOI: 10.6007/IJARAFMS/v10-i3/7756 Abstract Full Text PDF Article Detail Open Access
Impact of Accounting Function Outsourcing on SMEs Financial Performance and Efficiency: Evidences from some selected Manufacturing Subsectors in Nigeria AUTHORS: Mohammed Danjuma, Rukaiyatu Adamu Received: 17 Jul, 2020 | Revised: 20 Aug, 2020 | Published: 29 Sep, 2020 PAGES: 204-225 DOI: 10.6007/IJARAFMS/v10-i3/7921 Abstract Full Text PDF Article Detail Open Access
Features, Costs and Benefits of Financial Accounting and Reporting: A Study in Small and Medium-Sized Enterprises in Malaysia AUTHORS: Hafizah Mat Nawi Received: 10 Jul, 2020 | Revised: 29 Jul, 2020 | Published: 27 Sep, 2020 PAGES: 226-238 DOI: 10.6007/IJARAFMS/v10-i3/7736 Abstract Full Text PDF Article Detail Open Access
The Influence of Service Marketing Mix on Customer Loyalty towards Islamic Banks: Evidence from Jordan AUTHORS: Mohammad Alafeef Received: 14 Jun, 2020 | Revised: 20 Jul, 2020 | Published: 02 Sep, 2020 PAGES: 239-255 DOI: 10.6007/IJARAFMS/v10-i3/7862 Abstract Full Text PDF Article Detail Open Access
Evaluation of the Employees’ Provident Fund in Jordanian Public Universities AUTHORS: Fawzi Al Sawalqa, Ghazy Al-Badainah Received: 03 Jul, 2020 | Revised: 24 Jul, 2020 | Published: 30 Sep, 2020 PAGES: 256-277 DOI: 10.6007/IJARAFMS/v10-i3/7900 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: 11 Jun, 2020 | Revised: 16 Jul, 2020 | Published: 16 Sep, 2020 PAGES: 278-291 DOI: 10.6007/IJARAFMS/v10-i3/7853 Abstract Full Text PDF Article Detail Open Access
Knowledge Management and Contemporary Management Accounting Practices of Malaysian Cooperatives Sector: An Empirical Evidence AUTHORS: Sharul Effendy Janudin, Hazianti Abdul Halim, Nurul Fadly Habidin Received: 21 Jun, 2020 | Revised: 29 Jul, 2020 | Published: 28 Sep, 2020 PAGES: 292-308 DOI: 10.6007/IJARAFMS/v10-i3/7872 Abstract Full Text PDF Article Detail Open Access
Corporate Financing Choice and Financial Performance of Banks in Nigeria: Return on Assets Measurement Approach AUTHORS: Monday Osirim, Chile George Wadike, Idatoru, Alapuberesika Roberts Received: 18 Jul, 2020 | Revised: 29 Jul, 2020 | Published: 27 Sep, 2020 PAGES: 309-324 DOI: 10.6007/IJARAFMS/v10-i3/8031 Abstract Full Text PDF Article Detail Open Access
Examining the Impact of Service Quality on Patients’ Satisfaction: A Study of Selected Private Hospitals in Amman City AUTHORS: Atalla Fahed Al-Serhan, Bahjat Jawazneh Received: 30 Jun, 2020 | Revised: 26 Jul, 2020 | Published: 27 Sep, 2020 PAGES: 325-335 DOI: 10.6007/IJARAFMS/v10-i3/8071 Abstract Full Text PDF Article Detail Open Access
The Effect of Firms Characteristics on Corporate Risk Disclosure: Empirical Evidence from Amman Stock Exchange AUTHORS: Malek Hamed Alshirah, Azhar Abdul Rahman, Ifa Rizad Mustapa, Ahmad Farhan Alshira’h Received: 11 Jun, 2020 | Revised: 20 Jul, 2020 | Published: 17 Nov, 2020 PAGES: 336-348 DOI: 10.6007/IJARAFMS/v10-i3/8083 Abstract Full Text PDF Article Detail Open Access
Microfinance Institution’s Sustainability and Mission Drift: An Empirical Review AUTHORS: Abul Bashar Bhuiyan, Aza Azlina Md Kassim, Md Jafor Ali, Muhammad Saad Saad, Abu Dzar Muhammad Rus Muhammad Rus Received: 10 Jun, 2020 | Revised: 16 Jul, 2020 | Published: 28 Sep, 2020 PAGES: 349-364 DOI: 10.6007/IJARAFMS/v10-i3/7873 Abstract Full Text PDF Article Detail Open Access
Effect of Adopting Hardship Allowance Academic Staffs in Jig-Jiga University, Somali Regional State, Ethiopia AUTHORS: Regan Debebe Beluhu Received: 19 Jun, 2020 | Revised: 23 Jul, 2020 | Published: 26 Sep, 2020 PAGES: 365-379 DOI: 10.6007/IJARAFMS/v10-i3/7935 Abstract Full Text PDF Article Detail Open Access
Bay Al-istirsal and its Ruling in Sharia Perspective AUTHORS: Nik Abdul Rahim Nik Abdul Ghani, Mohd Borhanuddin Zakaria Received: 18 Jun, 2020 | Revised: 21 Jul, 2020 | Published: 29 Sep, 2020 PAGES: 380-388 DOI: 10.6007/IJARAFMS/v10-i3/8048 Abstract Full Text PDF Article Detail Open Access
Factors Affecting Audit Fees in Jordanian Private Sector: From the Point of View of Jordanian External Auditors AUTHORS: Ghassan Falah Al- Matarneh Received: 20 Jun, 2020 | Revised: 23 Jul, 2020 | Published: 25 Sep, 2020 PAGES: 389-399 DOI: 10.6007/IJARAFMS/v10-i3/8099 Abstract Full Text PDF Article Detail Open Access
Virtual Teaching and Learning of Accounting in Technical Universities (TUs) in Ghana amid the COVID-19 Pandemic AUTHORS: Newman Amaning, Robertson Amoah, Peter Kwarteng, Enock Peprah Received: 03 Jul, 2020 | Revised: 28 Jul, 2020 | Published: 27 Sep, 2020 PAGES: 400-417 DOI: 10.6007/IJARAFMS/v10-i3/8063 Abstract Full Text PDF Article Detail Open Access
The Moderating Impact of Local Communities’ Attitudes on Tourism Attributes towards Destination Competitiveness of Cat Museum in Kuching AUTHORS: Jason Lim, May Chiun Lo, Abang Azlan Mohamad, Wan Hashim Wan Ibrahim Received: 10 Jul, 2020 | Revised: 26 Jul, 2020 | Published: 30 Sep, 2020 PAGES: 418-437 DOI: 10.6007/IJARAFMS/v10-i3/8002 Abstract Full Text PDF Article Detail Open Access
Internal Stakeholders' Pressure on Environmental Accounting Reporting in SMEs in Shanxi Province, China AUTHORS: Zhao Xin, Sulaiman Tahajuddin, Nelson Lajuni, Mathew Kevin Bosi, Andy Lee Chen Hiung Received: 01 Jul, 2020 | Revised: 29 Jul, 2020 | Published: 24 Sep, 2020 PAGES: 438-450 DOI: 10.6007/IJARAFMS/v10-i3/8138 Abstract Full Text PDF Article Detail Open Access
Tax Compliance and Tax Incentive: An Investigation of SMEs During the Covid-19 Period AUTHORS: Zhi-Yuan Leong, Teck-Heang Lee, Melissa Teng-Tenk Teoh Received: 19 Jun, 2020 | Revised: 20 Jul, 2020 | Published: 27 Sep, 2020 PAGES: 451-474 DOI: 10.6007/IJARAFMS/v10-i3/8010 Abstract Full Text PDF Article Detail Open Access
Sabah Economic Model: An Overview AUTHORS: Rafiq Idris, Kasim Mansur Received: 11 Jul, 2020 | Revised: 23 Jul, 2020 | Published: 29 Sep, 2020 PAGES: 475-484 DOI: 10.6007/IJARAFMS/v10-i3/8156 Abstract Full Text PDF Article Detail Open Access
The Extent of the Management’s Commitment to Provide Internal Control Components in Kuwaiti Shareholding Companies AUTHORS: Obaid Soud Obaid Almutairi, Daghash Mohamed Al-Ajmi Received: 18 Jun, 2020 | Revised: 21 Jul, 2020 | Published: 25 Sep, 2020 PAGES: 485-501 DOI: 10.6007/IJARAFMS/v10-i3/8281 Abstract Full Text PDF Article Detail Open Access
Explores the Basic Elements of Preparing MSMES Financial Statements for Agricultural Entities AUTHORS: Hedy Rumambi, Revleen Kaparang, Jerry Lintong, Joseph Tangon Received: 04 Sep, 2020 | Revised: 10 Oct, 2020 | Published: 29 Nov, 2020 PAGES: 502-509 DOI: 10.6007/IJARAFMS/v10-i3/8397 Abstract Full Text PDF Article Detail Open Access
Customer Satisfaction through Management Accounting Practices in the Hotel Industry AUTHORS: Salumah Nain, Rasid Mail, Nelson Lajuni, Stephen Sondoh Jr Received: 19 Oct, 2020 | Revised: 20 Nov, 2020 | Published: 29 Dec, 2020 PAGES: 510-526 DOI: 10.6007/IJARAFMS/v10-i3/7752 Abstract Full Text PDF Article Detail Open Access
A Study of TOC Supply Chain Replenishment System in LED Chip Manufacturing Plant AUTHORS: Horng-Huei Wu, Liang-Ying Wei, Chih-Hung Tsai, Yi-Chan Chung, Shu-Fang Lin Received: 10 Jul, 2020 | Revised: 11 Aug, 2020 | Published: 24 Sep, 2020 PAGES: 527-543 DOI: 10.6007/IJARAFMS/v10-i3/8398 Abstract Full Text PDF Article Detail Open Access
Employees’ Behavioral Intention to Adopt E-HRM System- An Approach to Extend Technology Acceptance Model AUTHORS: Nishath Anjum, Md. Afsarul Islam Received: 10 Jun, 2020 | Revised: 13 Jul, 2020 | Published: 30 Sep, 2020 PAGES: 544-561 DOI: 10.6007/IJARAFMS/v10-i3/8140 Abstract Full Text PDF Article Detail Open Access
Female Directors Network, External Financing, and Earnings Quality AUTHORS: Yeasy Darmayanti, Aza Azlina Md Kassim Received: 15 Jun, 2020 | Revised: 18 Jul, 2020 | Published: 25 Sep, 2020 PAGES: 562-581 DOI: 10.6007/IJARAFMS/v10-i3/8062 Abstract Full Text PDF Article Detail Open Access