... compliance mechanisms alone are insufficient to address deeper institutional and behavioural drivers. Accounting fraud IFRS adoption Qualitative analysis Latent Dirichlet allocation (LDA) Sentiment analysis Emerging countries Corresponding author Issam Benhayoun i.benhayoun@umi.ac.ma...

... half of economies that use IFRS. Therefore, to the best of the authors’ knowledge, this study is the first to conduct an empirical investigation to identify this combined effect in emerging countries using the DiD analytical technique. Equity market legislators remain concerned regarding IPO...

... 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...