Forthcoming and Online First Articles

International Journal of Accounting and Finance

International Journal of Accounting and Finance (IJAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Accounting and Finance (2 papers in press)

Regular Issues

  • The COVID-19 pandemic and volatility in the emerging stock markets of GCC countries   Order a copy of this article
    by Elgilani Elshareif, Muhammed Kabir, Murad Mujahed, Rayan Chelli 
    Abstract: The external shocks caused by the COVID-19 pandemic in the beginning of 2020 coupled with the sharp decline in oil prices had an intense effect on the volatility of the stock markets of the GCC countries. The GCC economies and stock markets are closely tied to the international economies, and as such, for comparison's sake, the US stock market volatility is being used as a proxy for the major international markets. The statistical analyses indicate that the volatility of the GCC stock markets was higher than that of the US market. The findings indicate that volatility of the markets of Saudi Arabia, the UAE, and Qatar returned in July 2020 to their pre-crisis levels. The paper suggests policy recommendations for the GCC governments to mitigate the impact of external shocks.
    Keywords: COVID-19 pandemic; oil price fluctuations; volatility of GCC stock markets; economic policies.

  • Firm characteristics and stock price volatility of listed firms in Nigeria   Order a copy of this article
    by Oluleye Michael Oyewo, Wasiu Adesina Araoye, Mustapha Adisa Lawal 
    Abstract: This study investigates the effect of firm characteristics on stock price volatility (SPV) of listed firms in Nigeria, utilizing longitudinal research design and data from 40 firms across the manufacturing, financial services, and oil and gas sectors. The study examines data spanning from 2011 to 2022, utilizing secondary sources such as published financial statements and records from the Nigerian Stock Exchange. To assess firm-specific variables, the analysis employs Generalized Linear Models (GLM). The results indicate varied associations between these variables and SPV. DPR, EVOL, EPS, and BDI have a significant negative impact on SPV, highlighting the role of dividend consistency, stable earnings, and independent governance in reducing stock price fluctuations. Conversely, LEV is positively associated with SPV. Meanwhile, SIZE, ASG, and ROA exhibit no significant effect on SPV during the study period. The results underscore the importance of profitability, financial stability, and governance in mitigating investment risks.
    Keywords: stock price volatility; SPV; dividend payout ratio; earnings volatility; earnings per share; EPS; firm size; asset growth; return on assets; generalised linear models; GLM; Nigeria.
    DOI: 10.1504/IJAF.2025.10069948
     

 

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