Journal of Accounting in Emerging Economies: Volume 13 Issue 3

The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective

Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço, Edilson Paulo

This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings…

Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership

Redhwan Aldhamari, Mohamad Naimi Mohamad Nor, Omar Al Farooque, Haithm Mohammed Al-sabri

The authors empirically investigate the impact of the existence of a stand-alone risk committee (RC) and its characteristics on the likelihood of stock price crash risk in listed…

Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia

Milan Čupić, Mirjana Todorović, Slađana Benković

The purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of…

Effects of politically controlled boards on bank loan performance: an emerging economy perspective

Mohammed Mohi Uddin, Mohammad Tazul Islam, Omar Al Farooque

In this study, the authors explore the effects of politically controlled boards on bank loan performance in both state-owned commercial banks (SCBs) and private sector commercial…

A review of integrated thinking research in developed and developing economies

Dusan Ecim, Warren Maroun

This paper assesses the state and development of integrated thinking research in selected developed and developing economies by providing a “stock taking” of the literature…

The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management

Fernando Maciel Ramos, Letícia Gomes Locatelli, Graça Azevedo, Cristiano Machado Costa

Social factors can shape economic decisions. Corporate governance (CG) studies and guidelines usually neglect that the chief executive officer (CEO) and board members may be…

Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality

Chamara Kuruppu, Oleksandr Maksymchuk, Pawan Adhikari

The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.

Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy

Md Mustafizur Rahaman, Md Moazzem Hossain, Md. Borhan Uddin Bhuiyan

The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates…