Accounting Research Journal: Volume 30 Issue 4

Editorial

Tracy Artiach

Examining the economic consequences of concise integrated reports: a pitch

Elisabeth Sinnewe

The purpose of this paper is to provide a discussion of the application of the Faff (2015) pitch template to a financial accounting research topic.

Related party transactions disclosure in the emerging market of the United Arab Emirates

Walaa Wahid ElKelish

This paper aims to measure the extent of related party transactions disclosure and investigates their determinants across all listed companies in the United Arab Emirates (UAE…

Information risk, stock returns, and asset pricing: Evidence from China

Raheel Safdar, Chen Yan

This study aims to investigate information risk in relation to stock returns of a firm and whether information risk is priced in China.

The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms

Kais Baatour, Hakim Ben Othman, Khaled Hussainey

The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices…

The impact of terrorism on industry returns and systematic risk in Pakistan: A wavelet approach

Syed Jawad Hussain Shahzad, Peter Josef Stauvermann, Ronald Ravinesh Kumar, Tanveer Ahmad

This study aims to examine the impact of terrorism on return and systematic risk of Pakistan’s equity industries. Daily data from 1 January 2000 to 31 December 2014 for 12…

Determinants of accounting policy choices under international accounting standards: Evidence from South Asia

Muhammad Jahangir Ali, Kamran Ahmed

The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia.

The impact of government financial assistance on the performance and financing of Australian SMEs

Dong Xiang, Andrew C. Worthington

This paper aims to examine the impact of government financial assistance provided to Australian small and medium-sized enterprises (SMEs).