Journal of Financial Reporting and Accounting: Volume 16 Issue 1

What determines the disclosure of managerial remuneration in India?

Lakhwinder Singh Kang, Payal Nanda

This study aims to analyse the impact of company performance, company size, ownership structure, board characteristics and other company characteristics on the disclosure of…

Determinants of loan loss provisions of commercial banks in Malaysia

Mohd Yaziz Mohd Isa, Yap Voon Choong, David Yong Gun Fie, Md. Zabid Hj Abdul Rashid

This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia.

Implied expense theory in financial reporting: a steady-state approach

Erkki Kalervo Laitinen

The purpose of this study is to use a steady-state model structure to investigate earnings management (EM) theoretically in the context of different expense theories. Empirically…

Determinants of segment reporting quality: evidence from EU

Sameh Kobbi-Fakhfakh, Ridha Mohamed Shabou, Benoit Pigé

This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment…

Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study

Byson Beracah Majanga

Market capitalization of firms reflects the current value of a firm and provides a reasonable basis on mergers and acquisition bargains. Determinants of a firm’s increasing or…

Information content of IFRS versus GAAP financial statements

Robert C. Ricketts, Mark E. Riley, Rebecca Toppe Shortridge

This study aims to determine whether financial statement users suffered a significant loss of information when, in November 2007, the SEC dropped the requirement for foreign…

Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations

Juma Bananuka, Stephen Korutaro Nkundabanyanga, Irene Nalukenge, Twaha Kaawaase

The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs).

Does corporate social responsibility reporting enhance shareholders’ value?: A simultaneous equation approach

Afzalur Rashid

This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh.

Cultural values and students’ intentions of choosing accounting career

İlhan Dalci, Hasan Özyapici

This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of…

Regulatory capital funds and risk-sharing behavior in distressed financial conditions: An empirical analysis on Islamic banks in Malaysia

Mohd Yaziz Mohd Isa, Md. Zabid Hj Abdul Rashid

This paper aims to investigate the adequacy of regulatory capital funds through loss provisioning policies because of worsening credit quality associated with distressed financial…

Do environmental-related disclosures help enhance investment recommendations?: UK-based evidence

Habiba Al-Shaer

Using a sample of UK FTSE 350 companies continuously listed in the period 2007-2011, this paper aims to investigate the impact of the quality and quantity of corporate…

The effect of political-economic reform on the quality of financial reporting in Egypt

Nargis Kaisar Boles Makhaiel, Michael Leslie Joseph Sherer

This paper aims to study the influence of political-economic reform and especially privatisation on the quality of financial reporting of the Egyptian companies.