Journal of Financial Reporting and Accounting: Volume 19 Issue 2

A systematic literature review on AAOIFI standards

Sherif El-Halaby, Sameh Aboul-Dahab, Nuha Bin Qoud

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include…

Intended use of IPO proceeds and initial returns

Nurwati A. Ahmad-Zaluki, Bazeet Olayemi Badru

This study aims to investigate the effects of the intended use of initial public offerings (IPO) proceeds that is disclosed in the prospectus on IPO initial returns.

Classification shifting using discontinued operations and impact on core earnings: evidence from Japan

Shu Inoue

This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting core…

The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt

Jihen Eljammi Ayadi, Salma Damak, Khaled Hussainey

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries…

Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards

Zainabu Tumwebaze, Juma Bananuka, Kassim Alinda, Kalembe Dorcus

The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International…

The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study

Wafa Sassi, Hakim Ben Othman, Khaled Hussainey

The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity.

Financial reporting under economic policy uncertainty

Peterson Kitakogelu Ozili

This paper aims to discuss financial reporting under economic policy uncertainty.