International Journal of Accounting & Information Management: Volume 32 Issue 3

Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono, Estetika Mutiaranisa Kurniawati

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under…

Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence

Nur Asni, Wiwiek Dianawati

The study has practical implications for decision-makers in that increasing board competence and expertise through training on environmental issues will promote green…

Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China

Xunzhuo Xi, Can Chen, Rong Huang, Feng Tang

This study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed…

Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread

Mengyu Ma

This study aims to investigate whether the cash flow forecasts (CFF) of analysts can disseminate valuable information to the information environments of companies.

Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance

Saeed Rabea Baatwah, Khaled Hussainey

This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance.

Climate change exposure and dividend policy: evidence from textual analysis

Viput Ongsakul, Pandej Chintrakarn, Suwongrat Papangkorn, Pornsit Jiraporn

Taking advantage of distinctive text-based measures of climate policy uncertainty and firm-specific exposure to climate change, this study aims to examine the impact of…

Social reputation, loan contracting and governance mechanisms

Cemil Kuzey, Amal Hamrouni, Ali Uyar, Abdullah S. Karaman

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether…

The economic-based earnings persistence of earnings momentum and its market implications

Somchai Supattarakul, Sarayut Rueangsuwan

Prior research on meeting or beating earnings thresholds documents that firms with earnings momentum are awarded with valuation premiums. However, it is unclear from this strand…