Journal of Applied Accounting Research: Volume 16 Issue 1

Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: Evidence from Jordan

Ghassan H. Mardini, Louise Crawford, David M. Power

The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new…

Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets: The case of the Egyptian stock exchange

Hichem Khlif, Khaled Samaha, Islam Azzam

The purpose of this paper is to examine the effect of voluntary disclosure, ownership structure attributes and timely disclosure on cost of equity capital in the emerging Egyptian…

Analyst earnings forecast revision activity around profit warnings across four European countries

François Aubert, Waël Louhichi

The purpose of this paper is to report on research concerning financial analysts’ activity surrounding profit warnings issued by listed companies in the four largest European…

The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany

Nina Franzen, Barbara E. Weißenberger

– The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8.

Disclosure by Indian companies following corporate governance reform

Santhosh Abraham, Claire Marston, Edward Jones

The purpose of this paper is to investigate Indian companies’ compliance with the mandatory and voluntary corporate governance disclosure requirements of the Stock Exchange Board…

Board monitoring and internal control system disclosure in different regulatory environments

Giovanna Michelon, Saverio Bozzolan, Sergio Beretta

The purpose of this paper is to investigate two research questions. Is internal control system (ICS) disclosure, as a monitoring mechanism, associated with the characteristics of…