... secrecy IFRS adoption Audit fees Transparency Harmonization M14 M414 M48 We examine the impact of financial secrecy culture on firm audit pricing and explore whether adopting International Financial Reporting Standards (IFRS) moderates the relationship between financial secrecy culture...

... 11 2018 14 03 2019 27 03 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Processing fluency Spillover effect Readability Informational efficiency Emerging capital markets G10 G11 M10 M21 M40 M48...

... accounting policies and the authority they enjoy in operating decisions under domestic GAAP and IFRS; and third, earnings are prone to management tactics fostering agency risk when they relate to the welfare to decision makers. M41 M48 Extant literature establishes the positive linkages between...

... asymmetry and an enhancement of market liquidity, competitiveness and efficiency (Ball, 2006 ; Choi and Meek, 2005). Our study attempts to answer two research questions: M41 M48 G34 G38 Corruption International financial reporting standards Conditional conservatism Unconditional...

... Corporate social responsibility Firm value SIN stocks Nonfinancial disclosure M41 M48 The role of social norms in economic decision making is crucial and has not received adequate attention (Akerlof, 2007). Social norms “reflect how the respective decision makers think, they and others...

... International accounting standards Segment reporting M40 M41 M48 Segment reporting requirements have been extended worldwide in response to calls from the investment community and as part of harmonisations projects between countries. Current segment reporting standards include IFRS 8 Operating...