Journal of Applied Accounting Research
Issue(s) available: 60 – From Volume: 5 Issue: 1, to Volume: 22 Issue: 4
Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?
Simona Cosma, Rossella Leopizzi, Lorenzo Nobile, Paola SchwizerThe purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve…
Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management
Mai Mohammed Alm El-Din, Atef Mohammed El-Awam, Farid Moharram Ibrahim, Ahmed HassaneinThe study explores the relationship between information overloading and the complexity of reporting. In particular, it investigates whether voluntary information in a firm…
The digital transformation of microfinance institutions: an empirical analysis
Gregor Dorfleitner, Davide Forcella, Quynh Anh NguyenThis study seeks to identify the factors that are associated with the digital transformation of microfinance institutions (MFIs).
The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies
Rosa Lombardi, Federico Schimperna, Paola Paoloni, Michele GaleottiThis paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario…
Are family firms reluctant to report impairment losses? Evidence from private firms
Charlotte Haugland Sundkvist, Tonny StenheimThis study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices…
Integrated reporting quality and cost of debt financing
Nicola Raimo, Alessandra Caragnano, Massimo Mariani, Filippo VitollaIn recent years, policymakers have increasingly pushed firms to disclose non-financial information. In Europe, integrated reporting (IR) is an increasingly adopted tool to…
The effect of financial analysts on the economic implications of disclosed lease information – a note
Su-Jane Hsieh, Yuli SuThe purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow…
The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?
Rebecca J WetmillerThis study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in…
Integrated reporting and cost of capital in sub-Saharan African countries
Haruna Maama, Ferina MarimuthuGiven the significant role of both integrated reporting and cost of capital in the survival and prosperity of a firm, it is essential to understand their relationship by…
From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
Philipp Ottenstein, Saskia Erben, Sébastien Jost, Carl William Weuster, Henning ZülchThe aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially…
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino, Serena De IorioRecent regulatory changes in Europe have promoted non-financial reporting practices (e.g., Directive, 2014/95/EU) and gender diversity in decision-making positions…
The impact of intangible intensity on relevance of R&D information: evidence from India
Pooja Kumari, Chandra Sekhar MishraThis paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in…
Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model
Rick Neil FrancisThe purpose of this paper is to enlarge the exposure of the Theil–Sen (TS) methodology to the academic, analyst and practitioner communities using an earnings forecast…
Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand
Muttanachai SuttipunThe study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).
Types of politically connected firms and analysts' earnings forecast
Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Iman Harymawan, Rohami ShafieThis study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion.
Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
Jun Guo, Sungsoo Kim, Yang Yu, Jung Yeun (June) KimThe study aims to understand the role of accountant in corporate social responsibility (CSR) practice.
Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
Ewelina Zarzycka, Joanna KrasodomskaThe paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed…
Audit committee disclosure tone and earnings management
Habiba Al-Shaer, Mahbub ZamanThis paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied…
The effect of monetary incentives on task attractiveness, effort and performance
Michael Robinson, Maia FarkasThere is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory…
Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?
A.K. Siti-Nabiha, Roshni Ann GeorgeThis paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Simona Fiandrino, Melchior Gromis di Trana, Alberto Tonelli, Antonella LuccheseThe aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
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