Issues

Do firms that perform well report differently compared to those that perform badly? Impression management in integrated reporting

P.K. Nandram; A.J. Brouwer; H.P.A.J. Langendijk
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Islamic corporate governance quality and value relevance of accounting information in Islamic banks

Kaouther Toumi; Amal Hamrouni
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How risk and ambiguity affect accounting conservatism

Fuad Fuad; Abdul Rohman; Etna Nur Afri Yuyetta; Zulaikha Zulaikha
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Corporate environmental disclosure in Europe: the effects of the regulatory environment

Salvatore Polizzi; Enzo Scannella
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Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries

Loan Hoang To Nguyen; Tri Tri Nguyen; Thanh Vu Ngoc Le; Nghia Duc Mai
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Determinants of the relationship between related party transactions and firm value: evidence from Saudi Arabia

Abdulaziz Sulaiman Alsultan
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The relationship between the role of management accountants, advanced manufacturing technologies, cost system sophistication and performance: a path model

Badr Banhmeid; Abdulrahman Aljabr
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Relative informative power and stock return predictability: a new perspective from Egypt

Enas Hendawy; David G. McMillan; Zaki M. Sakr; Tamer Mohamed Shahwan
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Corporate social responsibility and disclosure transparency

John J. Wild; Jonathan M. Wild
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Sustainable performance, conditional conservatism and audit fees

Ines Kammoun; Walid Khoufi
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The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: evidence from Saudi Arabia

Abdulaziz Alsultan; Khaled Hussainey
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Fair value accounting and the cost of corporate bonds: the role of auditor expertise

Michel Magnan; Haiping Wang; Yaqi Shi
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Risk and performance disclosure during the Covid-19 pandemic: does ownership structure matter?

Rihab Grassa; Mohammad Alhashmi; Rashed Rafeea
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The moderating effects of corporate governance and investment efficiency on the nexus between financial flexibility and firm performance

Wei Wu; Fadi Alkaraan; Chau Le
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Board gender diversity and earnings management: what difference does gender quota legislation make in emerging market?

Mohsen Anwar Abdelghaffar Saleh; Dejun Wu; Shadi Emad Areef Alhaleh; Nana Adwoa Anokye Effah; Azza Tawab Abdelrahman Sayed
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The appearance of anti-corruption reporting in a developed market: UK evidence

Musa Hasan Ghazwani; Mark Whittington; Ahmed Diab
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The determinants of sustainability reporting: evidence from Saudi petrochemical companies

Mohammad Q. Alshhadat
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Measuring the integrated reporting quality in Europe: balanced scorecard perspectives

Omar Hassan Ali Nada; Zsuzsanna Győri
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Income smoothing through R&D management and credit ratings

Sang Hyun Park; Sean Jung
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COVID-19 pandemic and stock market volatility spillovers

Chiraz Ayadi; Houda Ben Said
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Expanding financial inclusion in Indonesia through Takaful: opportunities, challenges and sustainability

Salah Alhammadi
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