Journal of Applied Accounting Research: Volume 19 Issue 3

Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe

Ana Isabel Morais, Ana Fialho, Andreia Dionísio

The purpose of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. The authors investigate whether…

Budget emphasis in small and medium-sized enterprises: evidence from Denmark

Niels Sandalgaard, Christian Nielsen

The purpose of this paper is to investigate the use of budget targets for performance evaluation in small- and medium-sized enterprises (SMEs) from a contingency perspective.

The valuation implications of strategy in R&D-intensive industries

Apostolos Ballas, Efthimios Demirakos

The purpose of this paper is to investigate the valuation impact of firm’s strategic choices in a setting of intangibles-rich industries.

Small business social responsibility: the CSR4UTOOL web application

Laura Corazza

Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental…

Earnings management in the aftermath of the zero-earnings discontinuity disappearance

Naser Makarem, Khaled Hussainey, Alaa Zalata

The purpose of this paper is to investigate earnings management by firms reporting a small profit or a small loss after the recent evidence that the discontinuity around zero…

Investor reactions to restatements conditional on disclosure of internal control weaknesses

Yiwen Li, You-il Park, Jinyoung Wynn

The purpose of this paper is to investigate investor reactions to financial restatements conditional on disclosures of internal control weaknesses under Section 404 of the…