Journal of Applied Accounting Research: Volume 20 Issue 3

Tax climate manipulation on individual tax behavioural intentions

K-Rine Chong, Yusniyati Yusri, Aslam Izah Selamat, Tze San Ong

The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate…

The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation

Linda Hughen, Mahfuja Malik, Eunsup Daniel Shim

The recent economic and political focus on rising income inequality and the extent of government intervention into pay policies has renewed the interest in executive compensation…

CEO career concerns and expectations management

Elio Alfonso, Li-Zheng Brooks, Andrey Simonov, Joseph H. Zhang

The purpose of this paper is to examine the impact of career concerns on CEOs’ use of expectations management to meet or beat analysts’ quarterly earnings forecasts. The authors…

A quantile regression approach to trail financial performance of manufacturing firms

Swagatika Nanda, Ajaya Kumar Panda

The purpose of this paper is to track the financial performance of manufacturing firms at different levels of their conditional quantiles. It also analyzes the relevance of…

Does the business model influence income smoothing? Evidence from European banks

Costanza Di Fabio

The purpose of this paper is to explore whether the business model (BM) influences bank income smoothing by considering two competing perspectives, the opportunistic and the…

Earnings management in local governments: the role of political factors

Sandra Cohen, Marco Bisogno, Ioanna Malkogianni

The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for empirical…

Effects of voluntary intellectual capital disclosure for disclosing firms: A structured literature review

Ute Vanini, Robert Rieg

Mandatory disclosure of a firm’s intellectual capital (IC) is restricted by accounting regulations, leading companies to use voluntary disclosure to inform their stakeholders…