Keywords: Institutional quality
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Journal Articles
Journal Articles
Journal of Applied Accounting Research (2022) 23 (4): 788–805.
Published: 16 May 2022
... that institutional quality has a significant influence on firms' R&D expenditure. The results have several implications in relation to findings of previous research. Research limitations/implications The inclusion of more countries that were affected by the European economic crisis will probably give more...
Journal Articles
Journal of Applied Accounting Research (2022) 23 (4): 806–824.
Published: 14 March 2022
... of the different practices or types of corruption. Practical implications The authors' findings have challenging policy implications denoting policymakers need to prioritize the institutional quality to reduce corruption and foster firms' R&D investments. Originality/value The paper has adopted...
Journal Articles
Journal of Applied Accounting Research (2021) 22 (4): 641–662.
Published: 19 March 2021
...Majdi Karmani; Rim Boussaada Purpose The purpose of this paper is to investigate whether institutional quality influences the corporate social responsibility (CSR) and firm performance (FP) relationship. Design/methodology/approach This paper uses a large sample of 814 European firms from...
Journal Articles
Journal of Applied Accounting Research (2021) 22 (1): 114–137.
Published: 16 November 2020
... in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses. Findings The findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively...

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