International Journal of Accounting & Information Management: Volume 25 Issue 4

Simulation evidence on the properties of alternative measures of working capital accruals: New evidence from the UK

Javad Izadi Zadeh Darjezi, Homagni Choudhury, Alireza Nazarian

This paper aims to investigate the specification and power of tests based on the DD and modified DD model through the UK data between years 2000 and 2013, and make comparisons…

Discriminatory related party transactions: a new measure

Mohammad Tareq, Muhammad Nurul Houqe, Tony van Zijl, Dennis William Taylor, Clive Morley

The purpose of this study is to develop a new measure for discriminatory related party transactions (DRPTs). There are currently measures for such discriminatory transactions but…

Financial and other frauds in the United States: a panel analysis approach

Shuming Bai, Kai S. Koong

The purpose of this paper is to report on the findings and implications associated with the millions of financial and other fraud complaints that are reported to the Federal Trade…

Corporate governance and corporate social disclosures: a meta-analytical review

Md. Tofael Hossain Majumder, Aklima Akter, Xiaojing Li

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics

Mohamed H. Elmagrhi, Collins G. Ntim, Richard M. Crossley, John K. Malagila, Samuel Fosu, Tien V. Vu

The purpose of this paper is to examine the extent to which corporate board characteristics influence the level of dividend pay-out ratio using a sample of UK small- and…

Occurrences of online fraud complaints: 2002 through 2015

Kai S. Koong, Lai C. Liu, Hong Qin, Tingting Ying

The purpose of this paper is to report on the findings and lessons that were learned from the many cases of internet fraud complaints that are gathered by the Federal Trade…