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1-6 of 6
Keywords: Risk
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (4): 783–811.
Published: 26 September 2023
...Ghassem Blue; Omid Faraji; Mohsen Khotanlou; Zabihollah Rezaee Purpose The growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability and have received attention from regulators...
Journal Articles
Journal of Applied Accounting Research (2018) 19 (2): 295–311.
Published: 14 May 2018
... the relations linking various indices involved in corporate governance with the systematic risk supported by these companies for a sample of 355 firms domiciled in Europe. To empirically test these relationships, the authors calculated a synthetic index of corporate governance quality (QGI) based on the 53...
Journal Articles
Journal of Applied Accounting Research (2017) 18 (2): 242–260.
Published: 08 May 2017
... by Ball and Shivakumar (2005) and Givoly et al. (2010) who use two competing perspectives to investigate earnings quality in public and private firms: the demand hypothesis and the opportunistic behavior hypothesis. Governance Risk Information asymmetry GCC counties Real earrings...
Journal Articles
Journal of Applied Accounting Research (2017) 18 (1): 42–62.
Published: 13 February 2017
...., 2003). Still, existing SCM literature focuses on physical and information supply chains. Research on supply chain risk considers financial aspects as one type of risk (e.g. Chopra and Sodhi, 2004 ; Wagner and Bode, 2008). For instance, Chen et al. (2014) study the effects of macroeconomic...
Journal Articles
Journal of Applied Accounting Research (2016) 17 (4): 378–396.
Published: 14 November 2016
...Mahmoud Marzouk Purpose The purpose of this paper is to examine corporate risk disclosure (CRD) practices and determinants in the annual reports of Egyptian listed companies during the 2011 political crisis (uprising) in Egypt. Design/methodology/approach Content analysis of the annual reports...
Journal Articles
Journal of Applied Accounting Research (2016) 17 (1): 43–60.
Published: 08 February 2016
... attainment was a master’s degree (45.0 percent), followed by a doctorate (31.4 percent) and a bachelor’s degree (23.6 percent). Most of the participants were certified public accountants (72.1 percent). Risk Valuation Audit Finance The sub-prime crisis has revealed numerous issues that have...
