Journal of Applied Accounting Research
Issue(s) available: 61 – From Volume: 5 Issue: 1, to Volume: 22 Issue: 5
IFRS adoption and financial reporting quality in the MENA region
Abdulbaset Ab Klish, Moade Fawzi Shaker Shubita, Junjie WuGlobal interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have…
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Board directors' home regions and CSR disclosure: evidence from France
Nadia Ben Farhat Toumi, Rim Khemiri, Yosra Fourati MakniThe aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine…
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How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
Gianluca Zanellato, Adriana Tiron-TudorThe purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure…
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Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment
Ahmad Khodamipour, Mahdi Askari Shahamabad, Fateme Askari ShahamabadMany developed countries have been using environmental taxes in their economic systems for many years. These taxes have a great impact on reducing the environmental…
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Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU
Sebastiano Cupertino, Gianluca Vitale, Pasquale RuggieroThis paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and…
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Promoting sustainability assurance missions in the European Directive regulatory context
Claire Gillet-MonjarretThe objective of sustainability assurance (SA) is to give credibility to nonfinancial information (Cheng et al., 2015). In France, certain companies are subject by…
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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…
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Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts
Francesca Rossignoli, Riccardo Stacchezzini, Alessandro LaiEuropean countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented…
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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…
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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).
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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…
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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…
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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…
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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…
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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…
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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…
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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…
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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…
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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…
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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…
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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…
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ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
Further Information
