Keywords: Developing country
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1609–1629.
Published: 20 April 2023
...Yuveshna Gowry; Ushad Subadar Agathee; Teerooven Soobaroyen Purpose This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance changes after International Financial Reporting...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 673–694.
Published: 21 December 2021
...Taha Almarayeh Purpose This study aims to analyze the relationship between board gender diversity, board compensation and firm financial performance in the developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries...
Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (4): 639–659.
Published: 03 December 2018
... of the service and oil sectors, which in relative terms have shrunk the contribution of the agricultural sector, though in absolute terms the sector has been expanding Cost of debt Cost of equity Developing country Audit quality M41 M42 G31 O55 20 03 2017 26 09 2017 16 11...

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