Journal of Accounting in Emerging Economies: Volume 11 Issue 4

Natural resource governance, accountability and legitimising propensity: insights from Ghana's oil and gas sector

Emmanuel Asare, Bruce Burton, Theresa Dunne

This study explores Ghanaian views about accountability discharge by firms and government in the context of the nation's newly discovered oil and gas resources. The research…

Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy

Shah Md Taha Islam, Ratan Ghosh, Asia Khatun

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy

Mamorena Lucia Matsoso, Moses Nyathi, Franklin A. Nakpodia

The capacity to plan, manage and control small and medium-sized enterprises (SMEs) is critical to realising their organisational goals. This paper assesses the effectiveness and…

Board characteristics, auditing characteristics and audit report lag in African Central Banks

Henry Chalu

The purpose of this paper is to examine the determinants of audit report lag in Sub-Saharan African Central Banks. In this case, the determinants were divided into two categories…

Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries

Youcef Mameche, Abdullah Masood

The present paper seeks to investigate the impact of International Financial Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf Cooperation…

Determinants of the use of accounting systems in microenterprises: evidence from Chile

Tonatiuh Najera Ruiz, Pablo Collazzo

The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting…

Regulatory changes and loan loss provisions management by Chinese banks

Li Chen, David Emanuel, Lina Z. Li, Mu Yang

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the recent…