Journal of Financial Reporting and Accounting: Volume 15 Issue 1

Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados

Philmore Alleyne, Terry Harris

Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light…

What values more? Agency costs or accrual quality

Jagjit S. Saini, Onur Arugaslan, James DeMello

The purpose of this paper is to examine what is weighted more by the investors when valuing a dual-class firm’s stock – greater agency costs or better accrual quality of the…

Restatements and accounting quality: a comparison between IFRS and US-GAAP

Samir M. El-Gazzar, Philip M. Finn

This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted…

The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses

Mohammed Abdullah Ammer, Nurwati A. Ahmad-Zaluki

This paper aims to examine the impact of disclosure regulation on the levels of bias and accuracy in management earnings forecasts disclosed in the prospectuses of Malaysian…

Event-specific earnings management: additional evidence from US M&A pre-and post-SOX

Malek Alsharairi, Robert Dixon, Radhi Al-Hamadeen

The purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act…

Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia

Azlan Amran, Hasan Fauzi, Yadi Purwanto, Faizah Darus, Haslinda Yusoff, Mustaffa Mohamed Zain, Dayang Milianna Abang Naim, Mehran Nejati

This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social…

Internet financial reporting determinants: a meta-analytic review

Ekramy Said Mokhtar

This study aims to examine the association between firm size, profitability, leverage, auditor type and internet reporting and investigate the moderating effect of legal system…