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Keywords: Africa
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 489–512.
Published: 23 June 2023
...Inna Choban de Sousa Paiva; M. Isabel Sánchez-Hernández; Luísa Cagica Carvalho Purpose With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (5): 1000–1024.
Published: 19 December 2022
.../approach This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa. Findings...
Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2018) 8 (4): 495–513.
Published: 05 November 2018
... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Africa Cash flow Financial constraint Dividends Cash holdings Capital expenditure The efficient allocation of internally generated cash flows (cash flows, henceforth) is one of the vital...

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