Journal of Accounting in Emerging Economies: Volume 12 Issue 2

Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy

Lara M. Alhaddad, Mark Whittington, Ali Meftah Gerged

This paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the subsequent…

Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021

Wenjun Wen

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…

Board gender diversity, governance and Egyptian listed firms' performance

Maha Mohamed Ramadan, Mostafa Kamal Hassan

The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016.

Are politically connected firms in Brazil worried about anti-corruption disclosure?

Arthur do Nascimento Ferreira Barros, Milena Rayane Lopes dos Santos, Igor de Albuquerque Melo, Marcos Paulo Dias dos Santos, Suymarha Mendes da Silva

Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate the direction of the association between Brazilian…

Enterprise risk management and sustainability of banks performance

Babajide Oyewo

This study investigates firm attributes (namely level of capitalisation, scope of operation, organisational structure, organisational lifecycle, systemic importance and size…

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector

Abdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged, Donald Harradine

This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).

Ownership structure and real earnings management: evidence from an emerging market

Shaker Dahan AL-Duais, Mazrah Malek, Mohamad Ali Abdul Hamid, Amal Mohammed Almasawa

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS…

The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan

Umair Saeed Bhutta, Aws AlHares, Yasir Shahab, Adeel Tariq

This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the…