Journal of Applied Accounting Research: Volume 22 Issue 1

The role of discretionary pension accruals in earnings management

Su-Jane Hsieh, Yuli Su, Chun-Chia Amy Chang

Managers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when…

The impact of countries' transfer pricing rules on profit shifting

Alex A.T. Rathke, Amaury José Rezende, Christoph Watrin

This study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on…

The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms

Sun Liu, Jie Zhang

This study investigates whether listed firms using equity incentive plans (EIPs) adopt more conservative accounting in China's unique corporate setting.

Do credit ratings influence the demand/supply of audit effort?

Hyoung Joo Lim, Dafydd Mali

Firm management has an incentive to improve credit ratings to enjoy the reputational and financial benefits associated with higher credit ratings. In this study, the authors…

Too big to fail? Accounting for predictions of financial distress in English professional football clubs

Daniel Plumley, Jean-Philippe Serbera, Rob Wilson

This paper analyses English Premier League (EPL) and English Football League (EFL) championship clubs during the period 2002–2019 to anticipate financial distress with specific…

Does institutional theory explain integrated reporting adoption of Fortune 500 companies?

Merve Kılıç, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman

The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.

The influence of narrative disclosure readability, information ordering and graphical representations on non-professional investors' judgment: evidence from an emerging market

Dalia Hussein El-Sayed, Eman Adel, Omar Elmougy, Nadeen Fawzy, Nada Hatem, Farida Elhakey

This study examines whether manipulation in attributes of corporate narrative disclosures and the use of graphical representations can bias non-professional investors' judgment…

Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks

Serge Agbodjo, Kaouther Toumi, Khaled Hussainey

The purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of…