Journal of Financial Reporting and Accounting: Volume 15 Issue 3

Guest editorial

Khaled Hussainey, Ahmed Hassanein

Comparative study between IFRS and AAOIFI disclosure compliance: Evidence from Islamic banks in Gulf Co-operation Council countries

Hana Ajili, Abdelfettah Bouri

This study measures and compares the level of compliance with the disclosure requirements provided by the International Financial Reporting Standards (IFRS) and the Accounting and…

Direct and mediated associations among earnings quality, book-tax differences and the audit quality

Rakia Riguen Koubaa, Anis Jarboui

The purpose of this paper is to investigate the direct and indirect links between book-tax differences (BTDs) and audit quality using accounting conservatism (proxy of earnings…

The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST

Sabri Erdem, Esra Aslanertik, Bengü Yardimci

This paper aims to empirically examine the main determinants of the compliance level of disclosure requirements for IAS 16, as well as factors that may explain the differences in…

Is Egyptian corporate financial reporting becoming more conservative?

Ahmed H. Ahmed, Khaled Hussainey

The study aims to compare the level of accounting conservatism amongst the sample companies prior to the 2011 uprising and after that uprising. The study proceeds further to…

Exploring the relation between corporate reporting and corporate governance effectiveness

Maali Kachouri, Anis Jarboui

The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend prior…

Determinants of intellectual capital disclosure: evidence from India

Bharathi Kamath

This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India.