5 articles in this issue
Hakimi Abdelaziz,Djelassi Mouldi,Hamdi Helmi
The financial liberalization policy was undertaken in several countries like in Tunisia in order to have modern and dynamic financial system. However, the consequences of this program are completely divergent from it’s waitings. In this paper,... see more
Jamal Barzegari Khanagha
This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained fro... see more
Helmi Hamdi
Technological progress in mobile industry makes mobile phones the most adopted technology of the last decade by the rich as well as poor. Mobile phones were at first intended for voice communication; nowadays they are used for sending and receiving inform... see more
Jelisavka Bulatovic
The aim was to obtain information on the use of financial instruments hedging the Serbian large and medium-sized enterprises, as well as to detect any differences between the characteristics of companies that use them or not used. Survey researches based ... see more
Alper Aslan,Kemal Koksal,Oguz Ocal
This paper investigates the persistence of profit in Turkish banking system for the period of 2004:1 – 2009:4 by focusing net income after tax to total equity (ROE) as profit measures by utilizing panel unit root tests. We found that competition among sur... see more