Journal of Accounting and Applied Business Research (ISSN: 2616-7751) 2018-08-28T07:29:14+00:00 Mohammed Salem Open Journal Systems <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) <strong>&nbsp;(ISSN: 2616-7751)&nbsp;</strong>publishes research in accounting, finance and management with a special emphasis given to the interaction between these areas of research in an international context and in either the private or public sectors. Aiming to bridge the knowledge gap between researchers and professionals who are conducting research, the journal covers issues arising in:</p> <ul> <li class="show">Accounting and e-business</li> <li class="show">Accounting education - needs and trends</li> <li class="show">Accounting information management</li> <li class="show">Accounting standards and reporting</li> <li class="show">Alternative reporting formats</li> <li class="show">Capital market efficiency</li> <li class="show">Corporate and behavioural governance</li> <li class="show">Forensic Accounting</li> <li class="show">Fraud - identification &amp; detection</li> <li class="show">Information systems</li> <li class="show">Innovation and technology in accounting</li> <li class="show">Integrated reporting</li> <li class="show">Non-financial performance measurement and reporting</li> <li class="show">Reporting for the future - climate change, sustainability</li> <li class="show">Reporting on the internet</li> <li class="show">Taxation policy and outcomes</li> <li class="show">Corporate governance</li> <li class="show">Other</li> </ul> <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) has been indexed by <a href="">Open J-Gate</a>, <a href="">Academickeys</a>, <a href=";field=title&amp;editorID=&amp;send=Search+Title%2FISSN+Only">Journalseek</a>, <a href=";S=0">Drji</a>, <a href="">Researchbib</a>, <a href="">Citefactor</a>, <a href=";hl=en">Google Scholar</a>.</p> <p style="text-align: justify;">We kindly use this opportunity to welcome and invite you to submit your manuscript(s) for publication in the January 2018 Edition, (Volume 1, Number 1) and request that you disseminate these information to Fellow Colleagues, Scholars, and Researchers.</p> <p style="text-align: justify;"><u>Our peer-review is very fast, highly rigorous and it takes just three weeks</u>, and authors are carried along adequately in all the publication processes. Submission must be well researched, informed and demonstrate familiarity with the relevant literature, concept and theoretical perspective in the study. Following acceptance, a paper will be published in the issue of that month.</p> <p>Prospective authors should submit their manuscript(s) online via&nbsp;&nbsp;<a href=""></a>&nbsp; <br>&nbsp;<br> <strong>Note: there is no submission or publication fee.</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>&nbsp;<br>Best regards,</p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Editor of JAAABR.</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Sham Post Publishing (APP)</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Gaza-Palestine</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Naser Street, 401</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href=""></a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href=""></a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Tel: 00972-599486145</strong></p> Intellectual Capital and Corporate Performance of IT Companies: Evidence from Bursa Istanbul 2018-07-18T19:44:06+00:00 Sedeaq Nassar <p>This study aims to investigate the impact of intellectual capital on corporate performance of IT companies listed on Borsa Istanbul for the period of 2004-2015. Value Added Intellectual Coefficient (VAIC) approach has applied to measure Intellectual Capital Efficiency (ICE) and corporate performance has calculated by using traditional accounting tools involving; Market, Productivity, and Financial performance. Market to book ratio (MB) and price to earnings ratio (PE) used as a proxy of market performance, productivity performance calculated by assets turnover (ATO) ratio, and return on assets (ROA), return on equity (ROE), and earning per share (EPS) ratios used as a proxy of financial performance. The findings show that human capital efficiency is the most effective factor in the issue of value creation than structural capital and capital employed for the study period before and after crisis especially with profitability measures ROA and ROE. SCE does not play a considerable role in value creation before and after the crisis. While Capital employed efficiency does not consider as an engine to value creation before the crisis, it plays a key role of value creation after the crisis.</p> 2018-07-18T19:35:04+00:00 ##submission.copyrightStatement## The Impact of IFRS Adoption on Earnings Management Activities and Value Relevance of Accounting Information: Applied Study 2018-08-28T07:29:14+00:00 Mohamed Ibrahim Mohamed Hessian <p>This study focused on the economic benefits of adoption of IFRS. More specifically, this study emphasis on whether the quality of the accounting information has been improved after the adoption of IFRS. The study investigated quality of accounting information through two main variables: earnings management and the value relevance of accounting information. The study was applied on 56 Egyptian listed companies during the period from 1997 to 2011, which divided into two periods: the period after the adoption of the standards from 2007 to 2011, and before the adoption of the International Financial Reporting Standards from 1997 to 2006. The research concluded that there is a significant impact of the adoption of IFRS on managerial opportunities to manage earnings using discretionary accruals, which is reflected in the lower value relevance of accounting information. Study results also indicate that companies with high leverage are the lowest companies in the value relevance of accounting information, and that companies that are subject to private sector law No. 159 of 1981 are the most companies engaged in earnings management activities through discretionary accruals, large size companies, without any significant impact on future growth opportunities and listing on global exchanges.</p> 2018-08-28T07:26:17+00:00 ##submission.copyrightStatement##