International Journal of Accounting & Information Management: Volume 24 Issue 4

Special issue on institutional and legal frameworks, corporate reporting and managerial performance in emerging markets

Kamran Ahmed, Paul Mather

Political connections and organisational performance: evidence from Pakistan

Moeen Umar Cheema, Rahat Munir, Sophia Su

This paper aims to investigate the association between political connections (PCs) and organisational performance in a South Asian country, Pakistan.

Political connections and earnings quality: How do connected firms respond to changes in political stability and government effectiveness?

Iman Harymawan, John Nowland

The purpose of this study is to investigate how the earnings quality of politically connected firms is affected by changes in political stability and government effectiveness in a…

Corporate political connections, agency costs and audit quality

Arifur Khan, Dessalegn Getie Mihret, Mohammad Badrul Muttakin

The effect of political connections of agency costs has attracted considerable research attention due to the increasing recognition of the fact that political connection…

Related party transactions and accounting quality in Greece

Moataz El-Helaly

The purpose of this paper is to investigate the relationship between related party transactions (RPTs) and accounting quality for the firms listed on the Athens Stock Exchange.

Convergence or divergence? Corporate climate-change reporting in China

Helen Hong Yang, Alan Farley

This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of China’s…

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh: Perceptions of less economically powerful stakeholders

Md Moazzem Hossain, Manzurul Alam

The purpose of this paper is to investigate organisational accountability to less economically powerful stakeholders in the absence of formal corporate social reporting (CSR…

The impact of industry concentration on the market’s ability to anticipate future earnings: International evidence

In-Mu Haw, Bingbing Hu, Jay Junghun Lee, Woody Wu

The existing literature has established the importance of industry concentration in explaining firm performance and information environments. However, little is known about…

Risk disclosure, cost of capital and bank performance

Shamsun Nahar, Mohammad Azim, Christine Anne Jubb

This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country setting…