International Journal of Accounting & Information Management: Volume 27 Issue 1

Gender diversity and firm value: evidence from UK financial institutions

Peter Agyemang-Mintah, Hannu Schadewitz

The purpose of this paper is, first, to empirically examine whether the appointment of females (board gender diversity) to the corporate boards of UK financial institutions can…

An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression

Cemil Kuzey, Ali Uyar, Dursun Delen

The paper aims to identify and critically analyze the factors influencing cost system functionality (CSF) using several machine learning techniques including decision trees…

Leverage and firm investment: the role of information asymmetry and growth

Albert Danso, Theophilus Lartey, Samuel Fosu, Samuel Owusu-Agyei, Moshfique Uddin

This paper aims to demonstrate how financial leverage impacts firm investment and the extent to which this relationship is conditional on the level of information asymmetry as…

Does XBRL disclosure management solution influence earnings release efficiency and earnings management?

Tien-Shih Hsieh, Zhihong Wang, Mohammad Abdolmohammadi

This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency and…

The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance

Chiungfeng Ko, Picheng Lee, Asokan Anandarajan

The purpose of this paper is to examine the association among operational risk incidents, corporate governance, credit risk and firm performance.

Ownership, tax and intercorporate loans in China

Wei Huang

This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging…

An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity

Xi Zhang, Simon Gao, Yi Zeng

The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of…

Analysts’ forecasts timeliness and accuracy post-XBRL

Sherwood Lane Lambert, Kevin Krieger, Nathan Mauck

To the authors’ knowledge, this paper is the first to use Detail I/B/E/S to study directly the timeliness of security analysts’ next-year earnings-per-share (EPS) estimates…