International Journal of Accounting & Information Management: Volume 26 Issue 1
Table of contents
Market reaction to the transitory effects of IFRS: an examination of disaggregated measuresTheresa Hilliard, Presha Neidermeyer
This study examines how International Financial Reporting Standards (IFRS) are applied, disaggregates the cumulative effect of the IFRS transition into magnitude…
The impact of mandatory IFRS adoption on capital markets: evidence from KoreaSaerona Kim, Haeyoung Ryu
The purpose of this paper is to examine the effects of adoption of the mandatory International Financial Reporting Standards (IFRS) on the cost of equity capital in a…
Political connections and audit report lag: Indonesian evidenceAhsan Habib, Abdul Haris Muhammadi
This paper aims to investigate the association between political connections and the audit report lag and whether related party transactions moderate the association…
An exploratory analysis of earnings management practices in Australia and New ZealandLan Sun, Omar Al Farooque
This study aims to explore corporate earnings management practices in Australia and New Zealand before and after the regulatory changes and corporate governance reforms…
Development of tactical solutions for the e-credit card issuing industryBojun Fan, Hannah Ji, June Wei, Sherwood Lambert
This paper aims to develop a set of tactical electronic business solutions for the electronic credit card issuing industry.
Does hedging enhance firm value in good and bad timesNafis Alam, Amit Gupta
The purpose of this paper is to examine if the hedging strategy of the firm adds value to the firm, and if so, is the source of the benefit consistent with the hedging theory?
Big Data information governance by accountantsEmily M. Coyne, Joshua G. Coyne, Kenton B. Walker
Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big…
Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic successRobert J. Tepper, Steven A. Yourstone
The purpose of this study is to identify significant non-cognitive variables as predictors of student success in an introductory accounting class.
Mandatory IFRS adoption, investor protection and earnings management: A data analysis of Germany, France and Belgium listed companiesAhmed Kouki
The purpose of this paper is to examine the effect of investor protection on earnings management before and after IFRS adoption.
Audit committee adoption and firm value: evidence from UK financial institutionsPeter Agyemang-Mintah, Hannu Schadewitz
This paper aims to examine the impact of audit committee (AC) adoption on the financial value of financial institutions in the UK and also to examine the impact of the…
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker