Academy of Accounting and Financial Studies Journal

A double blind, refereed journal which publishes theoretical and empirical manuscripts in accounting and finance. It's primary objective is to expand the boundaries of the literature by supporting the exchange of ideas and insights which further the understanding of accounting and finance.

Articles from Vol. 17, No. 1, 2013

Duration of Corporate Debt Issues
ABSTRACTPrevious research investigates how corporate finance managers make their bond maturity decisions. This paper investigates the relationship between duration and bond characteristics. The relationship between firm features and the durations of...
Financial Instrument Credit Impairment Models - a Rift in the Convergence of Iasb and Fasb Accounting Standards
ABSTRACTIn 2006 the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) agreed on a series of cooperative projects that would not only improve International Financial Reporting Standards (IFRS) and...
How to Reconcile Management Accounting and Performance in the Municipal Public Services of African Cities? an Empirical Study
ABSTRACTDespite an approximate and contingent nature, management accounting plays a key role in attaining objectives in organizations. This empirical study aims to examine the tools of analytical management accounting implemented in municipal services....
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