International Journal of Accounting & Information Management
Issue(s) available: 44 – From Volume: 15 Issue: 2, to Volume: 28 Issue: 1
Category:
Accounting and FinanceVolume 28
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Issue 1 2020
Volume 27
Volume 26
Volume 25
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
Volume 21
Volume 20
Volume 19
Volume 18
Volume 17
Volume 16
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…
Does institutional ownership affect the value relevance of accounting information?
Mohamed Omran, Yasean A. TahatDrawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock…
Conceptualizing big data practices
Canchu Lin, Anand S Kunnathur, Long LiThe purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles…
Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)
Nelson WaweruThe purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.
The effect of data breaches on company performance
Ahmad H. Juma'h, Yazan AlnsourThis paper aims to analyze the effect of data breaches – whose concerns and implications can be legal, social and economic – on companies’ overall performance.
The association of analysts’ cash flow forecasts with stock recommendation profitability
Shanshan Pan, Zhaohui Randall XuThe purpose of this paper is to examine whether analysts’ cash flow forecasts improve the profitability of their stock recommendations and whether the positive effect of…
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…
Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
Mohammad Nurunnabi, Eva K. Jermakowicz, Han DonkerThe Saudi Organization for Certified Public Accountants (SOCPA) requires that International Financial Reporting Standards (IFRS), as endorsed in Saudi Arabia, be used by…
Consequences and determinants of IFRS convergence in India
Vincent Tawiah, Pran BoolakyThe purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of…
The effects of global financial crisis on the relationship between CEO compensation and earnings management
Oheneba Assenso-Okofo, Jahangir Ali, Kamran AhmedThis paper aims to examine the effects of global financial crisis (GFC) on chief executive officers’ (CEO) compensation and earnings management relationship. Specifically…
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.
The impact of life cycle stage on firm acquisitions
Daniel Ames, Joshua Coyne, Kevin KimThe purpose of the authors’ research study is to identify the impact of life cycle stage on firm acquisitions.
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Dr Xin Luo
- Prof Maggie Liu
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