International Journal of Accounting & Information Management: Volume 27 Issue 4
Table of contents
IFRS adoption, value relevance and conditional conservatism: evidence from ChinaCyrus 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 impairmentJoel 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…
Determinants of IFRS compliance in Africa: analysis of stakeholder attributesVincent 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 PakistanFaisal 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…
Online investment forum and the market response around earnings announcement in the Chinese stock marketsQian 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 companiesHaijing 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…
The impact of the Chinese stimulus program on earnings managementQian 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.
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker