Journal of Applied Accounting Research: Volume 21 Issue 2

The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE

Bakr Al-Gamrh, Redhwan Al-Dhamari, Akanksha Jalan, Asghar Afshar Jahanshahi

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to…

Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter?

Prihatnolo Gandhi Amidjaya, Ari Kuncara Widagdo

The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The…

The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council

Amina Buallay, Jasim Al-Ajmi

The purpose of this paper is to analyze the extent to which sustainability reporting by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit…

Corporate social disclosure through social media: an exploratory study

Dimaz Ramananda, Apriani Dorkas Rambu Atahau

The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with…

Effects of the use of quality cost information on quality-related learning

Jorge Novas, Margarida Saraiva

The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to…

Does corporate investment efficiency affect corporate disclosure practices?

Noha Elberry, Khaled Hussainey

The authors examine the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies.

International tax planning techniques: a review of the literature

Khaoula Ftouhi, Wafa Ghardallou

This paper aims to understand the international practices of tax planning. International companies choose their capital structure according to differences in international…