Journal of Accounting in Emerging Economies: Volume 5 Issue 3

Board involvement in corporate performance: evidence from a developing country

Chaminda Wijethilake, Athula Ekanayake, Sujatha Perera

The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing…

Explaining management accounting practices and strategy in Thailand: A selection approach using cluster analysis

Sirinuch Nimtrakoon, Michael Tayles

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these…

The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets

Moade Fawzi Shubita

The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman…

Determinants of the quality of disclosed earnings and value relevance across transitional Europe

Sheraz Ahmed

Earlier studies have found that the country characteristics play important role in measuring the corporate transparency. The purpose of this paper is to examine whether the…

The implications of the revised code of corporate governance on firm performance: A longitudinal examination of Malaysian listed companies

Abdifatah Ahmed Haji, Sanni Mubaraq

The purpose of this paper is to examine the impact of corporate governance and ownership structure attributes on firm performance following the revised code on corporate…