Vol. 21 No. 2 (2021)

Articles

• Factors Related to Hospital Bankruptcy: 2007-2019

  Nathan W. Carroll, Amy Yarbrough Landry, Cathleen O. Erwin, Philip J. Cendoma, Robert J. Landry, III

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• Using the Industry-Based Fama-French Model to Evaluate Industry Portfolios

  Ossama Elhadary

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• Forecasting Volatility With Spot Index and Index Futures: Evidence From Taiwan

  Chang-Wen Duan, Ken Hung, Shinhua Liu

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• Microeconomic Resilience and Influence on Accounting Innovation With the Polythetic Cluster Modeling Techniques in the United States

  Karina Kasztelnik , Eric Brown

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• Dividend Policy and Market Performance of Listed Manufacturing Companies in Nigeria

  Morrison E. Oniyama , Samuel Adebayo Olaoye , Grace O. Ogundajo

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• Global Financial Crisis and Islamic Bank Efficiency: Are Efficiencies Stable or Impacted? Evidence From Malaysian Islamic Banks

  Abdus Samad

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• Identification of Leases Under the New Leasing Standard

  Wing W. Poon

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• Another Look at the Predictive Power of the Yield Spread: New Evidence

  Unro Lee

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• Thinking Beyond the Hiring and Firing of Asset Managers: A New Framework Truly Aligning Asset Owners With Asset Managers

  Patrick J. Wierckx

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• History of Specialization in the U.S. Public Accountancy and the CPA Evolution Project

  Recep Pekdemir , Ayça Zeynep Süer

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• Economic Performance Through the Surplus Account Method With the Maghreb Railway Companies as Case Study

  Augustin Mapapa Mbangala , Achraf Tarsim

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• An Investigation of the Ethical Reasoning Skills of Accountants and Career Experiences

  Trish Driskill, Theresa Tiggeman

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