.... These findings offer valuable guidance for audit firms, regulators and accounting standards setters in developing suitable governance mechanisms for global audit firms, including developed and developing countries. Research limitations/implications Future studies may extend the scope by including additional...

...Maha Khalifa; Haykel Zouaoui; Hakim Ben Othman; Khaled Hussainey Purpose The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries. Design/methodology/approach The authors employ the Climate Risk Index (CRI...

...Ahmad Nasseri; Sajad Jamshidi; Hassan Yazdifar; David Percy; Md Ashraful Alam Purpose With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and investigates these methods for a developing...

...Olfa Riahi; Walid Khoufi Purpose The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence...

... with local GAAPs is generally perceived as being beneficial to the quality of financial statements. Research limitations/implications This study may be of interest to many developing countries that have not continued the harmonization of their accounting standards with IAS/IFRS. Future research should...

...Tesfaye T. Lemma; Minga Negash Purpose – The purpose of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within the context of developing countries. Design/methodology/approach...

..., in the context of developing countries. Design/methodology/approach – Financial analysts and fund managers were interviewed to obtain opinions on the importance attributed to human capital information and whether their desired information is disclosed in the annual reports. Content analysis was then used...

... is the non‐availability of social and environmental databases similar to the ones used by researchers in developed countries. On the research front, this paper adds to the relatively small number of studies addressing issues related to corporate social disclosure practices by banks. Practical implications...