International Journal of Accounting & Information Management: Volume 30 Issue 3
Table of contents
Determinants of wine firms’ performance: the Iberian case using panel dataElisabete Neves, António Dias, Miguel Ferreira, Carla Henriques
In the macroeconomic environment of the Iberian Peninsula, this paper aims to understand which factors, intrinsic to management, affect the performance of wine companies.
Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverageKhaldoon Albitar, Mahmoud Elmarzouky, Khaled Hussainey
This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the…
Determinants of eXtensible business reporting language adoption: an institutional perspectiveHela Borgi, Vincent Tawiah
This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level.
Management or market variables in the assessment of corporate performance? Evidence on a bank-based systemMaria Elisabete Neves, Elisabete Vieira, Zélia Serrasqueiro
This paper aims to study the influence of some company-specific characteristics, corporate governance factors and macroeconomic factors on the Portuguese companies’ performance.
On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the boardYousry Ahmed, Yu Song, Mohamed Elsayed
This paper aims to examine whether and how females on the board of directors affect US-listed companies’ merger and acquisition (M&A) decisions. Specifically, the paper…
The impact of audit characteristics, audit fees on classification shifting: evidence from GermanyMuhammad Usman, Ernest Ezeani, Rami Ibrahim A. Salem, Xi Song
This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.
Dividend payment and financial restatement: US evidenceMd. Borhan Uddin Bhuiyan, Fawad Ahmad
The purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their…
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker