International Journal of Accounting & Information Management: Volume 27 Issue 2

Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover

Juan Wang

The purpose of this paper is to investigate the effect of long horizon institutional ownership on CEO career concerns to meet the short-term earnings benchmark.

Intangible investments and voluntary delisting: Mass exodus of Chinese firms from US stock exchanges

Henry Agyei-Boapeah, Yuan Wang, Abongeh A. Tunyi, Michael Machokoto, Fan Zhang

Drawing on a cost–benefit perspective, this paper aims to explore the relation between information asymmetry and the decision to delist from stock exchanges during periods of…

Earnings management and equity incentives: evidence from the European banking industry

Mohammad Alhadab, Bassam Al-Own

This study aims to examine the effect of equity incentives on earnings management that occurs via the use of loan loss provisions by using a sample of 204 bank-year observations…

The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study

Mohammed Hossain, Omar Farooque

The purpose of this study is to examine the impact of emission trading system, board risk management committee and firm age on firms’ responsiveness to climate change in Carbon…

Corporate governance and corporate social responsibility disclosures in insurance companies

Md Shahid Ullah, Mohammad Badrul Muttakin, Arifur Khan

The purpose of this study is to empirically examine the association between corporate governance and the extent of corporate social responsibility (CSR) disclosures in insurance…

Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?

Christine Adel, Mostaq M. Hussain, Ehab K.A. Mohamed, Mohamed A.K. Basuony

This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate…

Accruals quality and the cost of debt: the European evidence

Yasser Eliwa, Andros Gregoriou, Audrey Paterson

This paper aims to investigate the empirical relationship between the cost of debt (CoD) and accruals quality (AQ) of European listed firms during the period of 2005 to 2014…

Advancements and forecasts of electronic tax return and informational filings in the US

Kai S. Koong, Shuming Bai, Sara Tejinder, Charlotte Morris

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total…