Table of contents
The association between accountant’s competences, organisational culture and integrated reporting practices
Laura Orobia, Racheal Nturaninshaba, Juma Bananuka, Kasmwakat Reuel DakungThis study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.
CEO duality, earnings quality and board independence
Sandra AlvesThis study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals…
Drivers of corporate voluntary disclosure: a systematic review
Izdihar Abdullah Zamil, Suresh Ramakrishnan, Noriza Mohd Jamal, Majeed Abdulhussein Hatif, Saleh F.A. KhatibThe purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.
An exploratory study of US acquirers’ market performance: pre- versus post-Sarbanes–Oxley act of 2002
Samah El Hajjar, Elie Menassa, Talie KassamanyMotivated by the findings of Bhabra and Hossain (2017) that highlight an improvement in US market performance in the post-Sarbanes–Oxley (SOX) period, this paper aims to…
Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange
Kishore Kumar, Ranjita Kumari, Archana Poonia, Rakesh KumarThis study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential…
Determining the managerial perception on triple bottom line performance
Parul Munjal, Deergha SharmaThe purpose of this paper is to determine managerial perception on social and environmental performance and its effect on financial performance in the Indian banking industry. In…
Association between restrictive covenants and accounting conservatism: evidence from US public debt
Amira Houaneb, amira Houaneb, Rim Ben Hassen, Dorra TalbiThe purpose of this paper is to investigate the relationship between restrictive covenants and accounting conservatism. More specially, the authors try to explain how the use of…
Information risk, cost of equity and stock returns: evidence from Iranian firms
Ahmad Abdollahi, Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, Kamran Mohammad Hasani, Fatemeh RiahiA long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk…
Financial reporting quality and the effects of CFO gender and board gender diversity
Justin G. Davis, Miguel Garcia-CestonaThe purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting…
Investor sentiment and accounting conservatism: evidence from Iran
Saeid AliahmadiThe main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE).
The effect of business uncertainty on IT governance
Sylvia Veronica Siregar, Siti Nurwahyuningsih HarahapThe purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia.
Top management team heterogeneity, corporate social responsibility and firm risk: an emerging country perspective
Mohammad Hassan Shakil, Nor Shaipah Abdul WahabThis study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also…
Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy
Mahade Hasan, Shah Md Taha IslamThe purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).
Accounting for customer satisfaction: evidence of corporate performance value relevance from top global brands
Rania AbuRaya, Mohamed Yassin, Salah A. AliCustomer satisfaction (CS) is a key factor in maintaining customer relations and achieving corporate success. This paper aims to empirically investigate the value relevance of CS…
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ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey