Journal of Accounting in Emerging Economies: Volume 10 Issue 1

The link between CSR and earnings quality: evidence from Egypt

Abobaker Mohmed, Antoinette Flynn, Colette Grey

The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in…

How different cost behaviour is in emerging economies? Evidence from Argentina

María Inés Stimolo, Marcela Porporato

Cost behaviour literature is expanding its reach beyond developed economies; however, there is limited knowledge about its causes in emerging economies. This is an exploratory…

Firm characteristics, innovation, financial resilience and survival of financial institutions

Stephen Korutaro Nkundabanyanga, Elizabeth Mugumya, Irene Nalukenge, Moses Muhwezi, Grace Muganga Najjemba

The purpose of this paper is to examine the relationship among firm characteristics, innovation, financial resilience and survival of financial institutions in Uganda.

Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia

Wan Masliza Wan Mohammad, Shaista Wasiuzzaman

The purpose of this paper is to investigate the effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia.

An empirical analysis of the performance of sponsored vs non-sponsored IPOs: Evidence from India

Sheeja Sivaprasad, Roshni Dadhaniya

India is one of the largest IPO markets in the world. However, IPO research in the developing world is limited. The purpose of this paper is to test the performance of Indian IPOs…

Can self-regulation work in environments of high corruption?

Fatima Yusuf, Amna Yousaf

The purpose of this paper is to investigate if market discipline and legal environment are sufficient to motivate firms to disclose optimal level of corporate information…

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

Nurlan Orazalin, Monowar Mahmood

The purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the…