Table of contents
Audit prices and Big 4 fee premiums: further evidence from Thailand
Thanyawee PratoomsuwanBecause there is mixed evidence regarding Big N fee premiums across countries, the purpose of this paper is to re-examine the phenomenon of audit price differentiations in the…
Sticky cost behavior: evidence from Egypt
Awad Elsayed Awad Ibrahim, Amr Nazieh EzatThe purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research…
The determinants of corporate internet reporting in Egypt: an exploratory analysis
Ahmed H. Ahmed, Bruce M. Burton, Theresa M. DunneThe purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and…
In the name of others: an investigation of earnings management motives in Egypt
Nargis Makhaiel, Michael ShererPrevious literature on earnings management (EM) indicates that managers are motivated to adjust reported income to serve their own self-interests, and to try and influence capital…
How much does valuation model choice matter? Target price accuracy of PE and DCF model in Asian emerging markets
Samie Ahmed SayedThe purpose of this paper is to focus on valuation practices applied by analysts to derive target price forecasts in Asian emerging markets. The key objective of this study is to…
Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country
Mohammad NurunnabiThe International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on…
The moderating effect of culture on e-filing taxes: evidence from India
Syed Kashif Raza Zaidi, Cassy Daniels Henderson, Gaurav GuptaThe purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin