International Journal of Accounting & Information Management: Volume 25 Issue 2

Examination of firm performance following the early adoption of SFAS 142

Lei Han, Daniel F. Hsiao

The purpose of this study is to investigate the long-term performance of firms that early adopted Statement of Financial Accounting Standard 142 (SFAS 142).

Determinants of social and economic reportings: Evidence from Australia, the UK and South African multinational enterprises

Omar Al Farooque, Helena Ahulu

This paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon…

Analysts issuing forecasts on weekends

Ling Liu

This study aims to investigate the motivation of financial analysts issuing forecasts on weekends and the impact of such behavior on forecast accuracy and analysts’ careers.

Independent directors and firm value of group-affiliated firms

Amrinder Khosa

This study aims to examine the effect of board independence on firm valuation of group-affiliated firms in distinct Indian setting.

The implication of information technology on the audit profession in developing country: Extent of use and perceived importance

Menna Tarek, Ehab K.A. Mohamed, Mostaq M. Hussain, Mohamed A.K. Basuony

Information technology (IT) largely affected contemporary businesses, and accordingly, it imposes challenges on the auditing profession. Several studies investigated the…

Refining financial analysts’ forecasts by predicting earnings forecast errors

Tatiana Fedyk

The purpose of this paper is to examine the way serial correlation in quarterly earnings forecast errors varies with firm and analyst attributes such as the firm’s…