Issue 3 2017 Corporate Reporting in Emerging Economies: Determinants and Consequences
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Issue 1 2004
Issue 1 2003
Earnings management and audit quality at Damascus securities exchange: Does managerial ownership matter?Zukaa Mardnly, Zinab Badran, Sulaiman Mouselli
The purpose of this study is to examine the individual and combined effect of managerial ownership and external audit quality, as two control mechanisms, on earnings management.
This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period…
The purpose of this study is to examine the effects of non-commercial banking institutions’ simultaneous holdings of equity and debt in the same firm (hereafter, dual…
Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governanceDenis Cormier, Charlotte Beauchamp
This study aims to assess the informativeness of carbon emission data for the stock markets and the mediating role played by financial analysts and the quality of the…
This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa.
Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and…
The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory studySonia Abdennadher, Rihab Grassa, Hareb Abdulla, Abdulla Alfalasi
Blockchain looks to be the next step of technology transformation and would redesign the business landscape. It is expected to have an impact on business methods in the…
This study aims to examine the influence of some prominent corporate governance (CG) mechanisms such as board size (BS), board independence (BI), role duality (RD)…
The purpose of this study is to analyze the CEO compensation sensitivity to firm performance, termed as the pay-for-performance sensitivity (PPS) in the Tunisian context…
This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia.
The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the…
The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in EgyptLaila Mohamed Alshawadfy Aladwey
This paper aims to examine the effect of different modes of equity ownership structure in unconditional conservatism of financial reporting for non-financial listed…
Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders?Hamza Kamel Qawqzeh, Mohamed Mahmoud Bshayreh, Alaa Wasel Alharbi
This study aims to investigate the effect of the ownership structure types on the indicators of the external audit quality, in the light of the weak legal protection of…
Investor relations in the era of social media: systematic literature review of social media as a strategic corporate disclosure toolMohammed Nuseir, Amer Qasim
This paper aims to systematically review how corporations are increasingly using social media to strategically disseminate information to investors, including different…
Influence of firm size and firm age on classification shifting: an empirical study on listed firms in IndiaManish Bansal
Prior studies document that managers engaged in shifting of non-operating revenue to operating revenue (revenue shifting) and shifting of operating expenses to…
Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?Husam Ananzeh, Hashem Alshurafat, Khaled Hussainey
This paper aims to examine the drivers of corporate donations in Jordan. In particular, to examine whether firm-specific characteristics and ownership types affect…
The purpose of this study is to analyze the business-failure-process risk from two perspectives. First, a simplified model of the loss-generation process in a failing firm…
The purpose of this study is to analyse the level of online disclosure of firms in the USA and to evaluate the impact of diversity in terms of director nationality…
This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed…
This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi…
Post-regulation effects on driving factors (no) environmental disclosures about greenhouse gas emissions in Italian companiesFabricia Silva Rosa, Alessio Bartolacelli, Rogério J. Lunkes
The purpose of this study is to analyze the simultaneous effect of the regulation (non-financial information (NFI)- 254/2016) and the factors driving in (no)environmental…
The purpose of this study is to examine the relation between managerial ability and fair value inputs (measured as fair value intensity) for nonfinancial firms.
The purpose of the study is to examine the effect of corporate social responsibility (CSR) on debt financing (natural logarithm of debt and leverage ratios) of listed firms.
This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.
Corporate governance, ownership structure and firms’ financial performance: insights from Muscat securities market (MSM30)Abdelbaset Queiri, Araby Madbouly, Sameh Reyad, Nizar Dwaikat
The purpose of this study is to investigate the relationship between selected board characteristics and ownership elements and the performance of firms listed in the…
This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods.
This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International…
Critical assessment of Islamic financial assets pricing in South-East Asia: evidence from NARDL modellingMonsurat Ayojimi Salami
This study aims to critically examine the pricing of Islamic financial assets (Sharīʿah-compliant assets, Sharīʿah-compliant securities, Sharīʿah-compliant financing and…
This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance…
Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to…
The purpose of this paper is to examine the influence of gender diversity among the board of directors (BOD) and Shariah supervisory board (SSB) members on the financial…
This paper aims to recommend a framework that serves as a practical work tool for conducting risk-based Shari’ah audit (RBSA) in Islamic financial institutions (IFIs).
Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in LibyaSami Salem Elhossade, Hafez Abdo, Abdulsalam Mas’ud
Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the…
The impact of the Tunisian Revolution and internal governance mechanisms on the extent of voluntary information disclosureSameh Mekaoui, Emna Brahem, Hanen Moalla
This study aims to investigate, on the one hand, the impact of the Tunisian Revolution and internal governance mechanisms (especially, the ownership structure and the…
Previous works assessing the determinants of banks’ risk disclosure in emerging economies focused on one aspect of risk reporting such as market risk disclosure or…
Online date, start – end:2003
Copyright Holder:Emerald Publishing Limited
- Prof. Aziz Jaafar
- Prof Khaled Hussainey