... 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...

... Processing fluency Spillover effect Readability Informational efficiency Emerging capital markets G10 G11 M10 M21 M40 M48 Following past studies (e.g. Li, 2008 ; Dyer et al., 2017 ; Chychyla et al., 2018 ; Hesarzadeh and Bazrafshan, 2018, 2019), we operationalize...

... phenomenon Accrual-based earnings management M41 M48 The personal interests of insiders, coupled with their capacity to influence financial reporting and operating decisions of firms, may lead them to make efforts such as earnings management, which constitute agency risk. They may resort...

... extends the literature on the effect of IFRS on conservatism as it provides robust effect of IFRS on both conditional and unconditional conservatism. In addition, this study extends the literatures on the effect of corruptions in the relationship between IFRS and conditional conservatism. M41 M48...

... should be more involved in CSR as compared to their non-SIN counterparts [1] . 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...

... Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Banking sector Developing economies International accounting standards Segment reporting M40 M41 M48 Segment reporting requirements have been extended worldwide in response to calls from the investment...