...@gmail.com 02 06 2025 09 09 2025 08 12 2025 09 02 2026 21 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only IFI AAOIFI IFRS Financial reporting quality Earning persistence Cash-flow predictability MENA...

... 07 02 2026 07 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Digital transformation Accounting conservatism Industry type Emerging markets Financial reporting quality The digital economy has fundamentally...

... mechanism for institutional deficiencies. Originality/value This study contributes to the literature on financial reporting quality, CSR and investment efficiency by emphasizing the complementary roles of financial (i.e. AQ ) and non-financial (i.e. CSR ) information. It offers valuable insights...

...Ahmed Aboelfotoh; Ahmed Mohamed Zamel; Ahmad Abd El Salam Abu-Musa; Frendy; Hosam Moubarak; Sara Hussein H. Sabry Purpose This study aims to examine the financial reporting quality ( FRQ ) of the Egyptian banking sector before and after the COVID-19 pandemic using Benford’s law ( BL ). Design...

...Ahmed Aboelfotoh; Ahmed M. Zamel; Ahmad A. Abu-Musa; Frendy; Sara H. Sabry; Hosam Moubarak Purpose This study aims to use Benford’s Law ( BL ) to investigate the financial reporting quality ( FRQ ) of nonfinancial firms in the pre- and post-Egyptian Economic Reform Program ( EERP ) periods...

...Phong Nguyen; Ben Le; Paula Hearn Moore Purpose This study aims to explore how financial reporting quality ( FRQ ) influences foreign portfolio investment in equity markets, emphasizing the moderating effect of financial liberalization. Design/methodology/approach This study uses a panel data...

...Ehab Ezzat Fahmy; Khaled Abdel Sabour Mohamed Purpose This study aims to explore the relationship between cost stickiness and investment efficiency, with a particular focus on the moderating role of financial reporting quality (FRQ). Design/methodology/approach The analysis is based on panel...

...Muhammad Farooq; Qadri Al-Jabri; Amna Noor; Ahmed Imran Hunjra; Asad Hamayun Purpose This study aims to investigate the impact of corporate social responsibility (CSR) on financial reporting quality (FRQ). In addition, the role of board gender diversity (BGD) in the CSR–FRQ relationship...

...Naveed khan; Saeed Akbar; Phillip Ormrod; Arshad Ali Purpose This study aims to examine the effects of accounting harmonization, through the adoption of IFRS, for the financial reporting quality of small and growing UK companies listed on the Alternative Investment Market of the London Stock...

...Ahmed Aboelfotoh; Ahmed Mohamed Zamel; Ahmad A. Abu-Musa; Frendy; Sara H. Sabry; Hosam Moubarak Purpose This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field...

...Muhammad Azhar Khan; Nabeel Safdar; Saadia Irfan Purpose Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this relationship holds in emerging and frontier markets and what...

...Engy ElHawary; Rasha Elbolok Purpose This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market. Design/methodology/approach This study uses quarterly data from 2017 to 2021 to draw...

...Justin G. Davis; Miguel Garcia-Cestona Purpose Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions. Design/methodology/approach This study uses...

...Abdulaziz Alsultan; Khaled Hussainey Purpose The purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on the FRQ–dividend policy relationship. Design/methodology/approach...

...Nedal Assad; Aziz Jaafar; Panagiotis D. Zervopoulos Purpose This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor is to empirically analyze the impact of FRQ on diverse...

... only Corporate social responsibility Earnings management Financial reporting quality Meta-analysis Corporate ethics The track demonstrates that we can follow the steps and ultimately find the destination or purpose that the owner intends to attain. The information conveyed by CSR or EM...

...Justin G. Davis; Miguel Garcia-Cestona Purpose The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting quality (FRQ) proxied by restatements. Design/methodology/approach...

...Md. Mamunur Rashid Purpose The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy – Bangladesh. Design/methodology/approach The study analyzed 296 annual reports...

...Abdulaziz Alzeban Purpose The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach Data were gathered from...

... extensive subsidies and increased direct state support. Egypt Financial reporting quality Privatization Stock exchange Earnings management motives New institutional sociology theory Regulative rules Other studies examined the effect of economic-political environment and privatisation...