Journal of Financial Reporting and Accounting: Volume 17 Issue 1

The adoption of integrated reporting: a developing country perspective

Juma Bananuka, Zainabu Tumwebaze, Laura Orobia

The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the…

Strategic investment acquisitions performance in UK firms: the impact of managerial overconfidence

Nour Adel, Fadi Alkaraan

This paper focuses on the influence of overconfident managers on strategic investment acquisitions performance, by investigating the influence of key contextual factors on…

Principal–principal agency conflict and information quality in China: The governance role of audit quality and analyst following

Raheel Safdar, Naveed Iqbal Chaudhry, Sultan Sikandar Mirza, Yan Yu

This study aims to examine the role of principal–principal (P–P) agency conflict in shaping the information environment of firms in China. Moreover, it investigates whether audit…

Earnings relevance changes post the Egyptian revolution crisis

Sara Abdallah

This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More…

How Facebook influences non-professional investors’ affective reactions and judgments: The effect of disclosure platform and news valance

Maia Farkas, Walied Keshk

The use of social networking websites by companies to disclose corporate news and by investors to collect information for investment purposes is increasing rapidly. However, the…

Corporate ownership concentration and financial reporting quality: International evidence

Neal Arthur, Huifa Chen, Qingliang Tang

The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting.

The influence of Egyptian context on the trade-off between earnings management approaches: Accounting, operational and investment

Nargis Kaisar Boles Makhaiel

This paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is…