International Journal of Accounting & Information Management
Issue(s) available: 45 – From Volume: 15 Issue: 2, to Volume: 28 Issue: 2
Category:
Accounting and Finance
Volume 28
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Volume 24
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Issue 4 2016 Institutional and legal frameworks, corporate reporting and managerial performance in emerging markets
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Issue 3 2016
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Issue 2 2016
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Issue 1 2016
Volume 23
Volume 22
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Volume 15
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Issue 2 2007
Nonprofit organization fraud reporting: does governance matter?
Husam Abu Khadra, Dursun DelenThis paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and…
Does advertising really work?: The direct stimulating and attention-grabbing effects of advertising on investor behavior
Keke Wu, Yan Yu, Dayong DongThis paper aims to examine the direct and indirect effects of advertising on investor behavior.
Do sin firms engage in real activities manipulation to meet earnings benchmarks?
Suzanne M. Ogilby, Xinmei Xie, Yan Xiong, Jin ZhangRecent literature suggests that sin firms (firms in tobacco, gambling and alcohol industries) have lower institutional ownership, fewer analysts following, higher abnormal…
IT risk management: interrelationships based on strategy implementation
Nishani Edirisinghe Vincent, Robert PinskerRisk management is an under-explored topic in information systems (IS) research that involves complex and interrelated activities. Consequently, the authors explore the…
ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms
Khaldoon Albitar, Khaled Hussainey, Nasir Kolade, Ali Meftah GergedThis paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of…
Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China
Yue-e Long, Xinyi HuangThe purpose of this paper is to investigate the impacts of equity incentive on stock pricing efficiency, as well as the institutional investors’ response to equity…
Risk disclosure and risk governance characteristics: evidence from a developing economy
Shamsun Nahar, Mohammad Istiaq Azim, Md Moazzem HossainThe purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business…
IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
Medhat N. El Guindy, Nadia Sbei TrabelsiThis paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study…
Integrated reporting, financial reporting quality and cost of debt
Mohammad Badrul Muttakin, Dessalegn Mihret, Tesfaye Taddese Lemma, Arifur KhanAlthough proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this…
Capital structure decisions in a period of economic intervention: Empirical evidence of Portuguese companies with panel data
Maria Elisabete Neves, Zélia Serrasqueiro, António Dias, Cristina HermanoThis paper aims to analyse the Portuguese companies’ determinants of capital structure. To reach this objective, the authors used data from 37 non-financial Portuguese…
Corporate carbon risk, voluntary disclosure and debt maturity
Tesfaye Taddese Lemma, Mehrzad Azmi Shabestari, Martin Freedman, Ayalew Lulseged, Mthokozisi MliloThis study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South…
CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
Mohd Shukor Harun, Khaled Hussainey, Khairul Ayuni Mohd Kharuddin, Omar Al FarooqueThis study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the…
Board structure and corporate R&D intensity: evidence from Forbes global 2000
Aws AlHares, Ahmed A. Elamer, Ibrahem Alshbili, Maha W. MoustafaThis study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries.
Diffusion of IFRS using innovation diffusion models
Niharika Dayyala, Syed Kashif Raza Zaidi, Kallol BagchiThis study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Dr Xin Luo
- Prof Maggie Liu
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