International Journal of Accounting & Information Management: Volume 19 Issue 1

Audit tenure and the equity risk premium: evidence from Jordan

Rana Ahmad Baker, Ali Al‐Thuneibat

The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client‐specific equity risk premium. The…

IFRS and US‐GAAP comparability before release No. 33‐8879: Some evidence from US‐listed Chinese companies

Chunhui Liu

The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as…

Analyst recommendations and corporate governance in emerging markets

Minna Yu

The purpose of this paper is to examine whether analyst recommendations are influenced by the strength of corporate governance in emerging markets.

How informative is the Thai corporate governance index? A financial approach

Allan Hodgson, Suntharee Lhaopadchan, Sitapa Buakes

Prior research, in mainly Western economies, suggests the level of corporate governance is financially important. As an emerging economy case study, the purpose of this…

The policy consequence of expensing stock‐based compensation

Ching‐Chieh Lin, Chi‐Yun Hua, Shu‐Hua Lee, Wen‐Chih Lee

The purpose of this paper is to investigate the policy consequences of expensing stock‐based compensation in Taiwan.

A new company descriptor takes us into a new era

Rebecca Marsh