International Journal of Accounting & Information Management: Volume 30 Issue 2

Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector

Yan Wang, Kemi Yekini, Bola Babajide, Miriama Kessy

This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate…

Debt crisis, age and value relevance of goodwill: evidence from Greece

Eleftherios Pechlivanidis, Dimitrios Ginoglou, Panagiotis Barmpoutis

The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the…

Corporate governance and corporate social responsibility: new evidence from China

Ahmed Aboud, Xinming Yang

This paper aims to examine the impact of corporate governance on corporate social responsibility (CSR) performance, paying particular attention to modern Chinese businesses…

Corporate risk disclosure and key audit matters: the egocentric theory

Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah, Atm Enayet Karim

This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers…

Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market

Richard Nana Boateng, Vincent Tawiah, George Tackie

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International…

The effect of earnings management on external loan price: evidence from China

Rong Huang, Xiaojun Lin, Xunzhuo Xi, Desmond Chun Yip Yuen

This paper aims to explore how external creditors assess firms’ financial aggressiveness in China.

The value-relevance of social media activity of Finnish listed companies

Antti Rautiainen, Jonna Jokinen

The use of social media tools by companies is common, but the links between the use of multiple social media tools by companies and stock price changes are largely unknown…