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Keywords: Liquidity
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (2): 862–882.
Published: 15 March 2024
...Nawar Boujelben; Manal Hadriche; Yosra Makni Fourati Purpose The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy...
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (4): 1062–1081.
Published: 02 August 2022
...Saravanan R.; Mohammad Firoz Purpose This study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive, firm size, ownership structure and firm leverage. Design/methodology/approach...
Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (2): 299–324.
Published: 22 January 2021
...Wafa Sassi; Hakim Ben Othman; Khaled Hussainey Purpose The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity. Design/methodology/approach Using a random-effects model, this study examines...

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