Table of contents
The effect of audit committee characteristics on forward-looking disclosure
Mohamad Rifai, Sylvia Veronica SiregarThis study aims to examine the effect of the audit committee characteristics on forward-looking disclosure.
Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders?
Hamza Kamel Qawqzeh, Mohamed Mahmoud Bshayreh, Alaa Wasel AlharbiThis study aims to investigate the effect of the ownership structure types on the indicators of the external audit quality, in the light of the weak legal protection of the…
Earnings management and audit quality at Damascus securities exchange: does managerial ownership matter?
Zukaa Mardnly, Zinab Badran, Sulaiman MouselliThe purpose of this study is to examine the individual and combined effect of managerial ownership and external audit quality, as two control mechanisms, on earnings management.
The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt
Laila Mohamed Alshawadfy AladweyThis paper aims to examine the effect of different modes of equity ownership structure in unconditional conservatism of financial reporting for non-financial listed companies in…
Influence of firm size and firm age on classification shifting: an empirical study on listed firms in India
Manish BansalPrior studies document that managers engaged in shifting of non-operating revenue to operating revenue (revenue shifting) and shifting of operating expenses to non-operating…
Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia
Gatot Soepriyanto, Sienny Tjokroaminoto, Arfian Erma ZudanaThis study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017…
Investor relations in the era of social media: systematic literature review of social media as a strategic corporate disclosure tool
Mohammed Nuseir, Amer QasimThis paper aims to systematically review how corporations are increasingly using social media to strategically disseminate information to investors, including different research…
Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors
Bishnu Kumar Adhikary, Ranjan Kumar Mitra, Mohammad Rajon MeahThis study aims to investigate the earnings management practices of the listed manufacturing firms in Bangladesh and assess the impact of corporate governance mechanisms on such…
Transposition of Directive 2014/95/EU – Do macroeconomic determinants affect non-financial reporting harmonisation?
Cristina Alexandrina StefanescuThe purpose of this study is to explore the underlying assumption that macroeconomic factors (legal, cultural, social, financial and/or economic) might support or constrain…
Value relevance of earnings and book values during IFRS convergence period in India
Anubha Srivastava, Harjum MuharamThe authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet…
Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governance
Denis Cormier, Charlotte BeauchampThis study aims to assess the informativeness of carbon emission data for the stock markets and the mediating role played by financial analysts and the quality of the governance…
The impact of simultaneous holdings of equity and debt on financial covenants in debt contracts
Sungsil LeeThe purpose of this study is to examine the effects of non-commercial banking institutions’ simultaneous holdings of equity and debt in the same firm (hereafter, dual holdings) on…
Corporate ethical behavior and the cost of equity capital: evidence from the world’s most ethical companies
Rim Zouari-Hadiji, Yamina ChouaibiThis paper aims to examine the effect of the corporate ethical approach on the cost of equity capital. This study is conducted on a large international sample on behalf of the…
ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey