Accounting Research Journal: Volume 31 Issue 1

Guest editorial

Ismail Adelopo, Kemi Yekini

Ownership influence and CSR disclosure in China

Yuan Yuan Hu, Yanhui Zhu, Jon Tucker, Yuxiao Hu

This paper aims to examine the relationship between ownership type and the likelihood of publication of a corporate social responsibility (CSR) report.

Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China

Zhongtian Li, Shamima Haque, Ellie (Larelle) Chapple

This paper aims to examine changes of non-financial voluntary reporting practices over time in response to episodes of employee-related distress. It investigates employee-related…

Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs)

Shaista Wasiuzzaman, Fook Lye Kevin Yong, Sheela Devi D. Sundarasen, Noor Shahaliza Othman

When a firm goes public for the first time, its prospectus serves as an important reference for investors. It is required by regulation that the risk factors which have…

Tone disclosure and financial performance: evidence from Egypt

Doaa Aly, Sherif El-Halaby, Khaled Hussainey

This paper aims to examine the extent to which financial performance (FP) represents one of the main determinants for tone disclosure (TD) in Egyptian annual reports. The authors…

Corporate governance and Islamic banks’ products and services disclosure

Rihab Grassa, Raida Chakroun, Khaled Hussainey

The purpose of this paper is to examine the determinants of Islamic banks (IBs) product and services disclosure (PSD).

An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition

Ning Du, Ray Whittington

The purpose of this paper is to investigate how managerial disclosure of imprecise information about revenue recognition affects investors’ perceptions of corporate and management…

The impact of international financial reporting standards on fund performance

Dmitrij Rubanov, Matthias Nnadi

The purpose of this paper is to examine the effect of international financial reporting standards (IFRS) on the performance of UK investment closed-end trust funds with domestic…