International Journal of Accounting & Information Management: Volume 27 Issue 4

IFRS adoption, value relevance and conditional conservatism: evidence from China

Cyrus Isaboke, Yan Chen

This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China.

Geographic distance and goodwill impairment

Joel Harper, Li Sun

The purpose of this study is to examine the impact of asymmetric information, estimated as the geographic distance between the acquiring firm and the target firm, on goodwill…

Determinants of IFRS compliance in Africa: analysis of stakeholder attributes

Vincent Tawiah, Pran Boolaky

This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory.

The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan

Faisal Shahzad, Ijaz Ur Rehman, Waqas Hanif, Ghazanfar Ali Asim, Mushahid Hussain Baig

This study aims to empirically investigate the effect of financial reporting quality (FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the…

Online investment forum and the market response around earnings announcement in the Chinese stock markets

Qian Hao, Dayong Dong, Keke Wu

This paper aims to study the following two questions. Do earnings announcements stimulate investors to participate in online discussions? Does online investment forum…

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

Haijing Liu, Hyun-Ah Lee

This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms’ earnings management and tax avoidance. Specifically, this study investigates…

The impact of the Chinese stimulus program on earnings management

Qian Hao, Xiangyan Shi, Danlu Bu, Liaoliao Li

The purpose of this paper is to investigate the impacts of the 2008 Chinese stimulus program on earnings management.