Journal of Financial Reporting and Accounting: Volume 19 Issue 1

Guest editorial

Zied Ftiti

Corporate impact of carbon disclosures: a nonlinear empirical approach

Maria Mora Rodríguez, Francisco Flores Muñoz, Diego Valentinetti

The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the…

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research

Aida Krichene, Emna Baklouti

The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their…

Does corporate tax aggressiveness explain future stock price crash? Empirical evidence from France

Taher HAMZA, Elhem ZAATIR

This study aims to examine the impact of corporate tax aggressiveness on future stock price crash. It also tests the impact of corporate tax aggressivness in predicting stock…

The impact of corporate social responsibility on stock price volatility of the US banks: a moderating role of tax

Mashiyat Tasnia, Syed Musa Syed Jaafar AlHabshi, Romzie Rosman

Corporate social responsibility (CSR) is considered one of the crucial branding and promotional tools for banks to legitimise their role in society to become socially and…

Diversification, corporate governance, regulation and bank risk-taking

Ahmed Imran Hunjra, Mahnoor Hanif, Rashid Mehmood, Loi Viet Nguyen

The purpose of this paper is to investigate the impact of diversification, corporate governance and capital regulations on bank risk-taking in Asian emerging economies.

Corporate governance and earnings forecast accuracy in IPO prospectuses: an empirical analysis

Faten Ben Ahmed, Bassem Salhi, Anis Jarboui

The purpose of this study is to present an extension to the research area dealing with the Tunisia initial public offering (IPO) associated earnings management forecasts, by an…