International Journal of Accounting & Information Management: Volume 26 Issue 3

Guest editorial

Weimin Wang, Ling Zhou

Firm-specific corporate governance and analysts’ earnings forecast characteristics: Evidence from Asian stock markets

Minna Yu, Yanming Wang

The purpose of this paper is to examine the impact of corporate governance on the capital market participants’ abilities to forecast future performance, as measured by the…

Gender diversity in employees and discretionary accruals: the Korean evidence

Hyun Ah Kim, Seok Woo Jeong

This paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees…

SOX 404 and debt contracting value of accounting information

Shihong Li

This paper aims to investigate whether the Section 404 of Sarbanes–Oxley Act (SOX 404) changed the way banks use accounting information to price corporate loans.

A review of the current debate on the determinants and consequences of mandatory IFRS adoption

Noor Houqe

This paper aims to analyze the economic and financial reporting consequences of International Financial Reporting Standards (IFRS) adoption.

Accounting quality and media attention around seasoned equity offerings

Fernando Comiran, Tatiana Fedyk, Joohyung Ha

This paper aims to investigate how media coverage affects the quality of accounting information for seasoned equity offering (SEO) firms.