Vol 13 ,  No 1 , 2021
Contents

ANTECEDENTS TO THE SPEED OF ADJUSTMENT TOWARDS OPTIMAL LEVERAGE: A CASE OF BAGHDAD STOCK EXCHANGE
Asaad Mohammed Ali Wahhab & Eman Jawad Ahmed Al-khafajy & Nahla Ubaiss Talal & Abdullah Ali Seger

THE IMPACT OF THE SUPERVISORY STRUCTURE ON THE FINANCIAL PERFORMANCE OF SHARIA RURAL BANKS IN INDONESIA
Ridwansyah & Mahatma Kufepaksi & Rindu Rika Gamayuni & Ayi Ahadiat

AUDIT COMMITTEE CHARACTERISTICS, REGULATORY CHANGES AND FINANCIAL REPORTING QUALITY IN IRAQ: SOME LESSONS FROM SOX ACT
Asaad Mohammed Ali Wahhab & Mushtaq Talib Abdul Ameer Al-Shammari

ANALYZING THE PROFITABILITY INDICATORS FOR ISLAMIC BANKS IN JORDAN
Deema D. Massadeh & Abdullah Yusri AL Khatib & Ibrahim Marwan Khanji

DOES FEMALE TOP MANAGERS’ DEBT PREFERENCE SHIFT? IF FIRM EXPERIENCES SALES GROWTH
Sunardi Sunardi & Theresia Woro Damayanti & Supramono Supramono

PUBLİC DEBT AND FACTORS İNFLUENCİNG THE REAL GDP GROWTH: CASE OF ALBANİA
Elona Fejzaj & Ilir Kapaj & Ana Mane Kapaj

THE ANALYSIS OF THE REGIONAL ECONOMIC GROWTH AND THE REGIONAL FINANCIAL INDUSTRY DEVELOPMENT DIFFERENCE IN CHINA BASED ON THE THEIL INDEX
Chuan Chih. Mao & Zhi Xin.Ma

DETERMINANTS OF THE MARKET VALUE OF LISTED FIRMS IN THE SERVICES SECTOR: A CASE OF THAILAND
Paitoon Kraipornsak & Pituwan Poramapojn

THE EFFECT OF AUDIT OPINION, FINANCIAL DISTRESS, AUDIT DELAY, CHANGE OF MANAGEMENT ON AUDITOR SWITCHING
Novi Darmayanti & Laely Aghe Africa & Titik Mildawati

DOES WORKING CAPITAL MANAGEMENT AFFECT THE PROFITABILITY OF SMALL AND MEDIUM SIZED ENTERPRISES IN JORDAN?
Dima Waleed Hanna Alrabadi & Wasfi Al Salamat & Abdallah Hatamleh

BANK LENDING DECISION AND BUSINESS CYCLES: ARE INDONESIAN ISLAMIC BANKS DIFFERENT?
Arifa Pratami & Achmad Tohirin & Khalik Pratama

ANALYSIS OF LOCAL OWN REVENUE AND BALANCING FUNDS ON THE FINANCIAL PERFORMANCE
Tri Andjarwati & Endah Budiarti & Pramita Studiviany Soemadijo & Muhammad Yasin

THE RELATIONSHIP BETWEEN SOVEREIGN CREDIT RATINGS AND CAPITAL FLOWS: A CASE OF SOUTH AFRICA
Oliver Takawira & Shanana Desiree Motseta

TESTING THE INFLUENCE OF HERDING BEHAVIOR ON THE JOHANNESBURG SECURITIES EXCHANGE (JSE) BEFORE, DURING AND AFTER THE FINANCIAL CRISIS
Raramai Patience Munetsi & Pradeep Brijlal