Journal of Financial Reporting and Accounting: Volume 14 Issue 1

Corporate social responsibility and market value: evidence from Jordan

Bilal Fayiz Omar, Nidal Omar Zallom

This study aims to investigate the relationship between different themes of corporate social responsibility (CSR) and companies’ market value (measured by Tobin Q) for Jordanian…

Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective

Wasim K. AlShattarat, Muhannad A. Atmeh

Islamic banks use Mudarabah contract to replace the interest-bearing deposits with profit-sharing investment accounts. The purpose of this paper is to explore the challenges and…

Fair value accounting and the financial crisis: a literature-based analysis

Elisa Menicucci, Guido Paolucci

The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research…

The relationship between adherence of internal audit with standards and audit fees

Abdulaziz Alzeban, Nedal Sawan

This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of…

The determinants of bank profitability: empirical evidence from European banking sector

Elisa Menicucci, Guido Paolucci

The purpose of this paper is to investigate the relationship between bank-specific characteristics and profitability in European banking sector to find the role of internal…

AASB 138: catalyst for managerial decisions reducing R&D spending?

Natasja Steenkamp, Shaun Steenkamp

This paper aims to investigate if the more stringent requirements of AASB 138, effective 1 January 2005, regarding capitalising research and development (R&D) spending could have…

Compliance with international financial reporting standards: the case of listed firms in Ghana

Kingsley Opoku Appiah, Dadson Awunyo-Vitor, Kwame Mireku, Christian Ahiagbah

This study aims to examine the association between five firm-specific characteristics and the level of compliance with International Financial Reporting Standards (IFRS) by…