International Journal of Accounting & Information Management
Issue(s) available: 58 – From Volume: 15 Issue: 2, to Volume: 31 Issue: 1
Research and development reporting and stock performance: evidence from China
Shuming Bai, Kai S Koong, Yanni WangChina adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It…
Share pledging and earnings informativeness
Xiangyan Shi, Juan Wang, Xiaoyi RenThe purpose of this paper is to investigate the effect of share pledging by controlling shareholders on earnings informativeness.
Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China
Md Jahidur Rahman, Ao ZiruThis study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).
Corporate social responsibility transparency and trade credit financing
Mohammad Hendijani Zadeh, Karen Naaman, Najib SahyounThis study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker
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