GATR Journal of Accounting and Finance Review (AFR)
Vol. 5 (2) Apr-June 2020
Issue DOI: 10.35609/afr.2020.5.2
The Mystery of Zero-Leverage Firms: Evidence from Nigerian Quoted Firms
Author(s): Oluseun Paseda,Ph.D, Babatunji Samuel Adedeji Ph.D
Affiliation: Department of Banking and Finance, University of Ibadan, Nigeria.
Department of Accounting and Finance, School of Business and Economics, Universiti Putra Malaysia.
Keywords: Capital structure, Zero leverage puzzle, Tax benefits, Debt capacity, Financing decisions.
Received: June 17, 2020 | Accepted: September 30, 2020
Type of Paper: Empirical | Vol. 5(2) Page: 28 – 55 | Citation: 0
Reference to this paper should be made as follows: Paseda, O; Adedeji, B.S. 2020. The Mystery of Zero-Leverage Firms: Evidence from Nigerian Quoted Firms, Acc. Fin. Review 5 (2): 28 – 55. https://doi.org/10.35609/afr.2020.5.2(2)
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Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?
Author(s): Paulina Sutrisno and Kashan Pirzada
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20 Grogol, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: CEO overconfidence; Tax Avoidance; Audit Firm Size; Big 4; Book Tax Difference.
Received: June 11, 2020 | Accepted: September 30, 2020
Type of Paper: Empirical | Vol. 5(2) Page: 56 – 65 | Citation: 0
Reference to this paper should be made as follows: Sutrisno, P;Pirzada, K. 2020. Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?, Acc. Fin. Review 5 (2): 56 – 65. https://doi.org/10.35609/afr.2020.5.2(3)
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Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance
Author(s): Arum Indrasari and Justika Citra Apriliana Rosi
Affiliation: Economic and Business Faculty, Muhammadiyah Yogyakarta University, Indonesia
Keywords: Islamic Leadership Style; Organizational Commitment; Performance Measurement System; Rewards System; Total Quality Management.
Received: June 10, 2020 | Accepted: September 30, 2020
Type of Paper: Empirical | Vol. 5(2) Page: 66 – 86 | Citation: 0
Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 66 – 86. https://doi.org/10.35609/afr.2020.5.2(4)
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