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Keywords: Accounting disclosure
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Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (5): 953–978.
Published: 19 August 2021
... Arabia. © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Saudi Arabia Emerging countries Information asymmetry IPO underpricing Long-term performance Accounting disclosure International financial reporting standards Difference-in-differences IPO...
Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (3): 537–553.
Published: 02 September 2019
... IFRS Financial crisis Income smoothing Earnings management Accounting disclosure IAS 39 Loan loss provisions C23 G14 M41 The author examine the impact examine the impact of International accounting standard (IAS) 39 reclassification on banks’ ability to use loan loss provisions...
Journal Articles
Journal of Financial Reporting and Accounting (2017) 15 (3): 269–292.
Published: 02 October 2017
... to regulators and policymakers to better understand the accounting disclosure practices of IBs. Other scholars (Vinnicombe, 2010 ; Sarea, 2012 ; Sarea and Hanefah, 2013) measured the extent to which IFIs in Bahrain complied with the AAOIFI standards in their financial reporting. Their results showed...
