Journal of Applied Accounting Research: Volume 19 Issue 1

Earnings quality across different reporting regimes: Listed, large private, medium-sized, small and micro companies in the UK

Siming Liu, Len Skerratt

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are…

Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country

Abdalrhman Alnabsha, Hussein A. Abdou, Collins G. Ntim, Ahmed A. Elamer

The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary…

The role of intangible assets and liabilities in firm performance: empirical evidence

Abdifatah Ahmed Haji, Nazli Anum Mohd Ghazali

The purpose of this paper is primarily to explore the extent of intangible assets and liabilities of large Malaysian companies. The authors also examine whether intangible assets…

IFRS and value relevance: A comparison approach before and after IFRS conversion in the European countries

Ahmed Kouki

The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five…

Assessing and ranking the financial risk of municipal governments: The case of Pennsylvania

John M. Trussel, Patricia A. Patrick

The purpose of this paper is to develop a model to assess and rank the financial risk of a municipal government (“municipality”). Financial risk is the likelihood that a…

Exploring forward-looking information in integrated reporting: A multi-dimensional analysis

Elisa Menicucci

The purpose of this paper is to investigate the effect of firm characteristics on forward-looking disclosure (forward-looking information (FLI)) within the context of integrated…

Exposing organizational tensions with a non-traditional budgeting system

Nicolas Berland, Emer Curtis, Samuel Sponem

The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models…

Management control system and strategy: the transforming role of implementation

Graziano Coller, Maria Laura Frigotto, Ericka Costa

The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature…

Does graphical reporting improve risk disclosure? Evidence from European banks

Michael Jones, Andrea Melis, Silvia Gaia, Simone Aresu

The purpose of this paper is to examine the voluntary disclosure of risk-related issues, with a focus on credit risk, in graphical reporting for listed banks in the major European…

Explaining implementation difficulties associated with activity-based costing through system uses

Elodie Allain, Claude Laurin

The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost…