Accounting Research Journal: Volume 33 Issue 2

Earnings management prior to private debt issuance

Brandon Ater, Thomas Bowe Hansen

The purpose of this paper is to evaluate the extent to which firms manage earnings prior to private debt issuance.

Facing failure

Nicola Beatson, David Berg, Jeffrey K. Smith

The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the…

Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives

Mohammed Abdullahi Umar, Abdulsalam Masud

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax…

Corporate governance and stock liquidity: evidence from a speculative market

Pallab Kumar Biswas

Grounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market manipulation…

Accounting conservatism and money laundering risk

Meysam Bolgorian, Ali Mayeli

This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money…

Small-scale private equity: demand versus supply

Bruce Dwyer, Keith Duncan, Colette Southam

This paper aims to bridge the gap between theoretical dissertations on the demand and supply for equity by Australian small and medium-sized enterprises (SMEs) and the reality of…

An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share

John E. McEnroe, Mary Mindak

The purpose of this paper is to investigate the empirical effects of modifying the calculation of the diluted earnings per share (EPS) number in an international compared to the…

Voluntary assurance of sustainability reporting: evidence from an emerging economy

Abeer Hassan, Ahmed A. Elamer, Mary Fletcher, Nawreen Sobhan

This paper aims to investigate the supply and demand side of sustainability assurance in Bangladesh.

Predicting stock market returns in the US: evidence from an average correlation approach

Xiyang Li, Bin Li, Tarlok Singh, Kan Shi

This study aims to draw on a less explored predictor – the average correlation of pairwise returns on industry portfolios – to predict stock market returns (SMRs) in the USA.

Getting CFO on board – its impact on firm performance and earnings quality

Lien Duong, John Evans, Thu Phuong Truong

This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory…