International Journal of Accounting & Information Management: Volume 30 Issue 3

Determinants of wine firms’ performance: the Iberian case using panel data

Elisabete Neves, António Dias, Miguel Ferreira, Carla Henriques

In the macroeconomic environment of the Iberian Peninsula, this paper aims to understand which factors, intrinsic to management, affect the performance of wine companies.

Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage

Khaldoon Albitar, Mahmoud Elmarzouky, Khaled Hussainey

This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role…

Determinants of eXtensible business reporting language adoption: an institutional perspective

Hela Borgi, Vincent Tawiah

This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level.

Management or market variables in the assessment of corporate performance? Evidence on a bank-based system

Maria Elisabete Neves, Elisabete Vieira, Zélia Serrasqueiro

This paper aims to study the influence of some company-specific characteristics, corporate governance factors and macroeconomic factors on the Portuguese companies’ performance.

On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board

Yousry Ahmed, Yu Song, Mohamed Elsayed

This paper aims to examine whether and how females on the board of directors affect US-listed companies’ merger and acquisition (M&A) decisions. Specifically, the paper concerns…

The impact of audit characteristics, audit fees on classification shifting: evidence from Germany

Muhammad Usman, Ernest Ezeani, Rami Ibrahim A. Salem, Xi Song

This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.

Dividend payment and financial restatement: US evidence

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

The purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their corporate…