Accounting Research Journal: Volume 35 Issue 4

Content requirements for narrative reporting in the public sector: a contextual perspective

Benson Igboke, Razaq Raj

Accounting literature is definite about the content and presentation of traditional financial statements, but the basic information to be provided in the narrative reports of…

The going-concern opinion and the adverse credit rating: an analysis of their relationship

Matthew Strickett, David C. Hay, David Lau

The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit…

The rough road towards accounting harmonization of a developing country with a French accounting culture

Fatma Ben Slama, Ahmed Atef Oussii, Mohamed Faker Klibi

The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from…

Linking sustainability reporting frameworks and sustainable development goals

Cristina Alexandrina Stefanescu

This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated…

Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms

Bishal BC, Bo Liu

This paper aims to investigate whether the non-generally accepted accounting principles (GAAP) performance measures (NGMs) disclosure by high-tech initial public offering (IPO…

Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises

Dieu Thuong Ha, Thanh Le, Greg Fisher, Thanh Truc Nguyen

This study empirically examines factors affecting the extent of balanced scorecard (BSC) adoption in Vietnamese small- and medium-sized enterprises (SMEs) such as top management…

Board diversity and financial performance: empirical evidence from the United Kingdom

Khaled Hosny, Adel Elgharbawy

This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity.