Journal of Accounting in Emerging Economies: Volume 2 Issue 2

Earnings management and initial public offerings: a new perspective from Egypt

Hany Kamel

The purpose of this paper is to empirically investigate the phenomenon of earnings management in the Egyptian initial public offerings (IPO) market where most of the IPOs were the…

Determinants of intellectual capital reporting: Evidence from annual reports of Malaysian listed companies

Abdulrahman Anam Ousama, Abdul‐Hamid Fatima, Abdul Rashid Hafiz‐Majdi

The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure…

Corporate governance and disclosure practices of Ghanaian listed companies

Francis Aboagye‐Otchere, Ibrahim Bedi, Teddy Ossei Kwakye

The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure…

Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Eddie Chamisa, Musa Mangena, Guanlan Ye

The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting…