International Journal of Accounting & Information Management: Volume 28 Issue 2

Conceptualizing big data practices

Canchu Lin, Anand S. Kunnathur, Long Li

The purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles of Big…

The impact of life cycle stage on firm acquisitions

Daniel Ames, Joshua Coyne, Kevin Kim

The purpose of the authors’ research study is to identify the impact of life cycle stage on firm acquisitions.

Implementing IFRS in Saudi Arabia: evidence from publicly traded companies

Mohammad Nurunnabi, Eva K. Jermakowicz, Han Donker

The Saudi Organization for Certified Public Accountants (SOCPA) requires that International Financial Reporting Standards (IFRS), as endorsed in Saudi Arabia, be used by all…

The effect of data breaches on company performance

Ahmad H. Juma'h, Yazan Alnsour

This paper aims to analyze the effect of data breaches – whose concerns and implications can be legal, social and economic – on companies’ overall performance.

Consequences and determinants of IFRS convergence in India

Vincent Tawiah, Pran Boolaky

The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of…

Does institutional ownership affect the value relevance of accounting information?

Mohamed Omran, Yasean A. Tahat

Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for…

The association of analysts’ cash flow forecasts with stock recommendation profitability

Shanshan Pan, Zhaohui Randall Xu

The purpose of this paper is to examine whether analysts’ cash flow forecasts improve the profitability of their stock recommendations and whether the positive effect of cash flow…

Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)

Nelson Waweru

The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.

The effects of global financial crisis on the relationship between CEO compensation and earnings management

Oheneba Assenso-Okofo, Muhammad Jahangir Ali, Kamran Ahmed

This paper aims to examine the effects of global financial crisis (GFC) on chief executive officers’ (CEO) compensation and earnings management relationship. Specifically, the…