Journal of Financial Reporting and Accounting: Volume 14 Issue 2

Market structure and performance of Malaysian banking industry

Rossazana Ab-Rahim, Sheen Nie Chiang

The main purpose of this paper is to examine the relationship between the market structure and financial performance of Malaysian commercial banks over the period of 2000 to 2011…

Earnings quality and cost of debt: evidence from Portuguese private companies

Cecília Rendeiro Carmo, José António Cardoso Moreira, Maria Cristina Souto Miranda

The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis…

Cost-benefit analysis of IFRS adoption: developed and emerging countries

Shigufta Hena Uzma

The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting…

How to measure country-level financial reporting quality?

Qingliang Tang, Huifa Chen, Zhijun Lin

The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014.

Detecting fraudulent financial reporting using financial ratio

Emie Famieza Zainudin, Hafiza Aishah Hashim

The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting…

Board diversity and corporate social responsibility in Jordan

Abdul Hadi Ibrahim, Mustafa Mohd Hanefah

This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social…