International Journal of Accounting & Information Management: Volume 27 Issue 3

Do management earnings forecasts fully reflect information in past earnings changes?

Guojin Gong, Yue Li, Ling Zhou

It has been widely documented that investors and analysts underreact to information in past earnings changes, a fundamental performance indicator. The purpose of this paper is to…

Hedge accounting and investors’ view of FX risk

Li Wang, Stephen Makar

This paper aims to examine the foreign exchange (FX) risk effects of cash flow hedge accounting (HA). To the extent the HA qualification criteria and detailed documentation give…

The impact of corporate social and environmental practices on the cost of equity capital: UK evidence

Ahmed H. Ahmed, Yasser Eliwa, David M. Power

There has been an ongoing call from various groups of stakeholders for social and environmental practices to be integrated into companies’ operations. A number of companies have…

Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

Muhammad Safdar Sial, Zheng Chunmei, Nguyen Vinh Khuong

This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the…

The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study

Ahmed H. Al-Dmour, Masam Abood, Hani H. Al-Dmour

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting…

Textual and contextual analysis of professionals’ discourses on XBRL data and information quality

Arif Perdana, Alastair Robb, Fiona Rohde

The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals.

Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context

Samar Rahi, Mazuri Abd.Ghani

The proliferation of information technology has changed the banking system globally. Internet technology has not only allowed banks to offer products and services but also…