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

ADAPTING THE UNDP MPI TO DEVELOP A NEW MULTIDIMENSIONAL MEASURE OF CIRCUMSTANTIAL POVERTY FOR HARARE PROVINCE, ZIMBABWE
Farai Gaba Steven Henry Dunga Ephrem Habtemichael Redda

FACTORS AFFECTING PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM
Nguyen Thi Ngoc Oanh Nguyen Kim Quoc Trung Nguyen Thi Kim Chi Tran Xuan Hang Ung Hien Nha Thi Duong Thi Thuy Lien Nguyen Minh Hang

INTERACTIONS BETWEEN THE EXCHANGE RATE OF RMB/USD IN THE ONSHORE AND OFFSHORE MARKETS: EVIDENCE FROM THE COMPARATIVE ANALYSIS ON ‘8.11’ EXCHANGE RATE REFORM IN CHINA
Ruijie Sun Choonwon Park

THE ROLE OF PUBLIC/PRIVATE PARTNERSHIP IN DEVELOPMENT OF TRANSPORT INFRASTRUCTURE: EVIDENCE FROM VIETNAM
Nguyen Hong Thai Mai Le Loi

ROLE OF MICROFINANCE, WOMEN DECISION MAKING AND PREVIOUS WORK EXPERIENCE IN WOMEN ENTREPRENEURSHIP DURING COVID-19
Suresh Chandra Akula Pritpal Singh

ACCESS TO FINANCE PERCEIVED AS AN OBSTACLE AND THE CHARACTERISTICS OF THE SMME AND ITS OWNER: EVIDENCE FROM THE FREE STATE GOLDFIELDS – SOUTH AFRICA
Henine Jordaan Johan Coetzee

EXAMINING THE SUSTAINABLE ENERGY AND CARBON EMISSION ON THE ECONOMY: PANEL EVIDENCE FROM ASEAN
Kittisak Jermsittiparsert