Journal of Accounting in Emerging Economies
Issue(s) available: 41 – From Volume: 1 Issue: 1, to Volume: 12 Issue: 4
Volume 11
Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership
Redhwan Aldhamari, Mohamad Naimi Mohamad Nor, Omar Al Farooque, Haithm Mohammed Al-sabriThe authors empirically investigate the impact of the existence of a stand-alone risk committee (RC) and its characteristics on the likelihood of stock price crash risk in…
Audit fees under the COVID-19 pandemic: evidence from Oman
Adel Al-Qadasi, Saeed Rabea Baatwah, Waddah Kamal OmerThe worldwide spread of the coronavirus disease 2019 (COVID-19) has significant effects on financial markets and companies, causing an unprecedented level of uncertainty…
Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia
Ameen Qasem, Wan Nordin Wan-Hussin, Belal Ali Abdulraheem Ghaleb, Hasan Mohamad BamahrosThe purpose of this study is to investigate the interplay between institutional investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock…
The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective
Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço, Edilson PauloThis study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real…
Does the MTEF shape annual budgets in a developing country?
Tausi Ally MkasiwaThis paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a…
Implications of accountability on employment and income: evidence from Nigerian’s deposit banks
Abiola John Asaleye, Abiola Ayopo Babajide, Henry Inegbedion, Damilola Felix Eluyela, Adedoyin Isola Lawal, Rotdelmwa Filibus MaimakoThe issues of ineffective accountability have affected the performance of banks, which led the Nigerian government to introduce various reforms and policies. However…
Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis
Achraf HaddadThe purpose of this research is to compare the board quality's (BQ) impacts on the financial performance (FP) of conventional and Islamic banks (IBs) after the Subprime…
Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy
Muhammad Rashid, Naimat U. Khan, Umair Riaz, Bruce BurtonFinancial shenanigans are the omissions or actions undertaken with the purpose of misrepresenting an organisation's financial statements. Many examples now exist of such…
Working capital management and board diversity towards firm performances in Indonesia's LQ45
Saarce Elsye Hatane, Jennie Winoto, Josua Tarigan, Ferry JieThis study examines the effect of working capital management and board diversity on firm profitability and firm value for a sample of Indonesian firms listed in the LQ45…
Board gender diversity and corporate social responsibility in an international setting
Muhammad Kamran, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Erwei Xiang, Pakeezah ButtThis study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR).
The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality
Teerooven Soobaroyen, Dinesh Ramdhony, Afzalur Rashid, Jeff GowThis paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
Ammar Ali Gull, Ammar Abid, Khaled Hussainey, Tanveer Ahsan, Abdul HaqueThe purpose of this paper is to examine the impact of corporate governance (hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely Pakistan…
Earnings management by family firms to meet the debt covenants: evidence from India
Suhas M. Avabruth, Subha Kant PadhiGiven the unique nature of Indian family firms and the recent failure of many business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to…
Determinants of corporate governance disclosure: evidence from an emerging market
Rishi Kapoor Ronoowah, Boopen SeetanahThis study aims to examine the influence of corporate governance (CG) mechanisms and ownership structures on corporate governance disclosure (CGD) in listed Mauritian companies.
Impact of board attributes on stock liquidity: evidence from Pakistani panel data
Javed Khan, Shafiq Ur Rehman, Inayat KhanThis study investigates the impact of board characteristics on the stock liquidity of Pakistani listed non-financial firms for the period 2007–2016.
Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?
Mohammed Mehadi Masud Mazumder, Dewan Mahboob HossainCybersecurity disclosure (CSD) provides users with valuable information and significant insights about a firm's susceptibility to cyber risk and its management. It is…
Business strategy and classification shifting: Indian evidence
Manish Bansal, Hajam Abid BashirThis study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.
Political connections, related party transactions and firm performance: evidence from Tunisian context
Sana Ben Cheikh, Nadia LoukilThe purpose of this paper is to examine the effect of the presence of political connections on firm performance through related party transactions in Tunisia, a country…
IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
Chipo Simbi, Jacqueline A. Arendse, Sibanisezwe Alwyn KhumaloThe institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows…
Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020
Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau, Shafie SidekAgricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting…
The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia
Khaled Amri, Fatma Wyème Ben Mrad Douagi, Mouna GuedribThe purpose of this study is to examine the impact of internal and external corporate governance mechanisms on the probability of engaging in tax aggressiveness.
Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company
Monika Łada, Alina Kozarkiewicz, Bartlomiej Bartnik, Jim HaslamThe impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company…
Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda
Juma Bananuka, Stephen Korutaro Nkundabanyanga, Twaha Kigongo Kaawaase, Rachel Katoroogo Mindra, Isaac Newton KayongoThe purpose of this study is to examine the extent of and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI…
Modern slavery, accountability and technology: evidence from a West Asian context
Ahmed DiabThis study aims to present an institutional analysis of modern slavery to understand the accountability status for domestic workers in the West Asian context, notably…
Executives' perceptions of risk management disclosures and its determinants: a developing country perspective
Shamsun Nahar, Mohammad Istiaq AzimThe paper aims to provide insights into executives' perceptions of risk management disclosures and such disclosures' determinants. The paper extends the emerging…
The role of audit committees in mitigating earnings management: evidence from Jordan
Taha Almarayeh, Modar Abdullatif, Beatriz Aibar-GuzmánThis study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it…
Earnings management and listing day performance of IPOs in India
Deepa Mangala, Mamta DhandaThe purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns.
Sustainable development goals (SDG) reporting: an analysis of disclosure
Olayinka Adedayo Erin, Omololu Adex Bamigboye, Babajide OyewoThe global agenda of sustainable development goals (SDGs) has posed a major challenge to corporate organizations by addressing sustainability issues within their business…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Shahzad Uddin
- Prof Mathew Tsamenyi
Further Information
