International Journal of Accounting & Information Management: Volume 24 Issue 1

Accounting quality and financing arrangements in emerging economies

Liang Song

This paper aims to investigate how borrowers’ accounting quality influences bank loan syndicates across 11 emerging markets. Furthermore, an investigation of whether the…

Firms’ information system characteristics and management accounting adaptability

Ogan Yigitbasioglu

– This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness.

Growth options and relative performance evaluation

Jianhui Huang, Ling Liu, Ingrid C. Ulstad

– The purpose of this study is to investigate the cross-sectional associations between growth options and the peer pay–performance sensitivity of CEO compensation.

Risk management and firm value: recent theory and evidence

Timothy A Krause, Yiuman Tse

– This paper aims to provide an update to the risk management literature, as it compiles a survey of 65 recent theoretical and empirical studies on the topic.

Accounting for derivatives and risk management activities: The impact of product market competition

Abiot Mindaye Tessema

The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging activities are still debated and are a major policy issue. Prior studies…