Table of contents
Natural resource governance, accountability and legitimising propensity: insights from Ghana's oil and gas sector
Emmanuel Asare, Bruce Burton, Theresa DunneThis study explores Ghanaian views about accountability discharge by firms and government in the context of the nation's newly discovered oil and gas resources. The research…
Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy
Shah Md Taha Islam, Ratan Ghosh, Asia KhatunThe purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.
An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy
Mamorena Lucia Matsoso, Moses Nyathi, Franklin A. NakpodiaThe capacity to plan, manage and control small and medium-sized enterprises (SMEs) is critical to realising their organisational goals. This paper assesses the effectiveness and…
Board characteristics, auditing characteristics and audit report lag in African Central Banks
Henry ChaluThe purpose of this paper is to examine the determinants of audit report lag in Sub-Saharan African Central Banks. In this case, the determinants were divided into two categories…
Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries
Youcef Mameche, Abdullah MasoodThe present paper seeks to investigate the impact of International Financial Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf Cooperation…
Determinants of the use of accounting systems in microenterprises: evidence from Chile
Tonatiuh Najera Ruiz, Pablo CollazzoThe purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting…
Regulatory changes and loan loss provisions management by Chinese banks
Li Chen, David Emanuel, Lina Z. Li, Mu YangThe authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the recent…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin