Journal of Applied Accounting Research: Volume 23 Issue 2

Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model

Rick Neil Francis

The purpose of this paper is to enlarge the exposure of the Theil–Sen (TS) methodology to the academic, analyst and practitioner communities using an earnings forecast setting…

The effect of financial analysts on the economic implications of disclosed lease information – a note

Su-Jane Hsieh, Yuli Su

The purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow predictions and…

The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?

Rebecca J Wetmiller

This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional…

Integrated reporting and cost of capital in sub-Saharan African countries

Haruna Maama, Ferina Marimuthu

Given the significant role of both integrated reporting and cost of capital in the survival and prosperity of a firm, it is essential to understand their relationship by…

Abnormal disclosure tone, earnings management and earnings quality

Heba Abou-El-Sood, Dalia El-Sayed

The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based…

Are family firms reluctant to report impairment losses? Evidence from private firms

Charlotte Haugland Sundkvist, Tonny Stenheim

This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in…

The digital transformation of microfinance institutions: an empirical analysis

Gregor Dorfleitner, Davide Forcella, Quynh Anh Nguyen

This study seeks to identify the factors that are associated with the digital transformation of microfinance institutions (MFIs).

Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management

Mai Mohammed Alm El-Din, Atef Mohammed El-Awam, Farid Moharram Ibrahim, Ahmed Hassanein

The study explores the relationship between information overloading and the complexity of reporting. In particular, it investigates whether voluntary information in a firm annual…

Board directors' home regions and CSR disclosure: evidence from France

Nadia Ben Farhat Toumi, Rim Khemiri, Yosra Fourati Makni

The aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine whether…