Journal of Accounting in Emerging Economies: Volume 1 Issue 1

Risk relevance of fair value income measures under IAS 39 and IAS 40

Bashar S. Al‐Yaseen, Husam Aldeen Al‐Khadash

This paper seeks to examine the risk relevance of fair value income measures under IAS 39 and IAS 40.

Voluntary disclosure and risk in an emerging market

Omaima A.G. Hassan, Gianluigi Giorgioni, Peter Romilly, David M. Power

This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies.

Privatisation and electricity sector reforms in Brazil: accounting perspective

Cláudio de Araújo Wanderley, John Cullen, Mathew Tsamenyi

The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and…

A story about IAS/IFRS implementation in Romania

Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu, Maria Mădălina Girbina

This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e…

A new company descriptor takes us into a new era

Editorial

Mathew Tsamenyi, Shahzad Uddin