Academic journal article Academy of Accounting and Financial Studies Journal

Letter from the Special Editors

Academic journal article Academy of Accounting and Financial Studies Journal

Letter from the Special Editors

Article excerpt

Hafa adai from Guam, U.S.A.!

It is with great pleasure that we welcome you to this Special Issue of the Academy of Accounting and Financial Studies Journal (AAFSJ), an official journal of the Academy of Accounting and Financial Studies, an affiliate of Allied Academies. AAFSJs mission is to expand the boundaries of the literature by supporting the exchange of ideas and insights which further the understanding of the accounting and finance fields.

This issue features theoretical and empirical studies in accounting and finance on a wide range of themes and in the context of several countries (China, Japan, Jordan, South Korea, the U.S., along with 8 other developed countries and 45 developing countries).

Accounting papers featured in this journal issue investigate the following topics:

Translation methods used by multinational firms and how these are affected by the concept of a functional currency (Cantoria);

The link between corporate social performance and financial performance in Japanese automotive and electronic industries (Cortez-Cudia);

The relationship between the decisions of 46 developing countries to adopt IFRS and those countries' institutional contexts (Lasmin);

The current situation of the introduction of the monitoring model for corporate governance in Japan based on the economic substance (Noguchi); and,

The differences in students' attitudes towards financial and corporate social responsibility reporting among three East Asian countries, Japan, China and South Korea (Tsuji & Tsuji);

While Finance papers look at:

The dynamic interactions among money, interest rates, and output (GDP) in Jordan using the Generalized Impulse Response Functions and the Generalized Forecast Error Variance Decomposition (Al-Sharkas & Shubita);

The returns of the small-cap funds from 10 developed countries using the Huberman Kandel mean-variance spanning tests (Lee, Lee & Yoon); and,

Trade flows between Jordan and the rest of the world using Herfindahl and Gini indices and an augmented gravity model (Saqfalhait-Spetan-Muhtaseb). …

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