Journal of Applied Accounting Research: Volume 17 Issue 3

Maltese certified public accountants and whistle-blowing: traits, influences and propensity

Charles Francalanza, Emanuela Buttigieg

The purpose of this paper is to deal with an important element of the whistle-blowing decision, the whistle-blower. It is set within the environment of the small Mediterranean…

The governance-performance relationship: evidence from Ghana

Andrews Owusu, Charlie Weir

The purpose of this paper is to investigate the impact corporate governance, measured by a governance index, on the performance of listed firms in a developing economy, Ghana. It…

The use of sustainability incentives in executive remuneration contracts: Firm characteristics and impact on the shareholders’ returns

Heba Abdelmotaal, Magdy Abdel-Kader

The purpose of this paper is to examine which firm characteristics affect the usage of sustainability incentives in executive remuneration contracts, and whether these…

Corporate share repurchases in the UK: Perceptions and practices of corporate managers and investors

Alpa Dhanani

The purpose of this paper is to examine motivations underlying UK repurchase activity. Specifically, the paper inquires into the relevance of a range of different explanations for…

Using international standards as a complement to overcome the unachieved nature of local GAAPs: The case of a developing country

Mohamed Faker Klibi

In recent years, Tunisian listed companies have been preparing their financial statements under a hybrid set of accounting standards; a mixture of national and international…