International Journal of Accounting & Information Management: Volume 29 Issue 5

Corporate governance practices and firm performance: a configurational analysis across corporate life cycles

Hala M. Amin, Ehab K.A. Mohamed, Mostaq M. Hussain

This study aims to explore corporate governance (CG) practices that can lead to firms’ better performance in different organizational life cycles. The authors propose a…

Value and growth stock returns: international evidence (JES)

Maria Elisabete Neves, Mário Abreu Pinto, Carla Manuela de Assunção Fernandes, Elisabete Fátima Simões Vieira

This study aims to analyze the returns obtained from companies with strong growth potential (growth stocks) and the returns from companies with quite low stock prices, but with…

Audit committee diversity and corporate scandals: evidence from the UK

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa, Ahmed A. Elamer

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Intangible assets as possible indicators for the growth of the Hungarian firms

Klára Katona

Intellectual capital has become one of the most important factors in the knowledge economy. It is the combination of human capital and structural capital. The purpose of this…

Covid-19 and performance disclosure: does governance matter?

Mahmoud Elmarzouky, Khaldoon Albitar, Khaled Hussainey

This paper aims to investigate whether Covid-19 related information is associated with a higher level of performance disclosure in the annual reports. Furthermore, it examines the…

Do controlling shareholders share pledging affect goodwill impairment? Evidence from China

Yanxi Li, Shanshan Ouyang

The purpose of this study is to examine the impact of controlling shareholders’ share pledging on goodwill impairment.

Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance

Siew H. Chan, Qian Song

This study investigates whether consideration of future consequences (CFC), Machiavellianism (MACH) and the perceived role of ethics and social responsibility (PRESOR) enhance…

IFRS adoption and unconditional conservatism: an accrual-based analysis

Olga Fullana, Mariano González, David Toscano

In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in…