Journal of Financial Reporting and Accounting: Volume 16 Issue 4

An institutional theory perspective on non-financial reporting: The developing Baltic context

Lina Dagilienė, Rūta Nedzinskienė

The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature…

Risk reporting appraisal in post-revolutionary Tunisia

Wael Hemrit

This paper aims to investigate the determinants of operational and liquidity risk reporting for the Tunisian insurance and banking sectors after the outbreak of the Tunisian…

Mandatory IFRS adoption in Europe: effect on the conservative financial reporting

Walid Guermazi, Halioui Khamoussi

The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the…

A survey of capital budgeting practices used by firms in Barbados

Philmore Alleyne, Shantelle Armstrong, Marissa Chandler

This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.

Public financial management reform: an ongoing journey towards good governance

Fadi Alkaraan

This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive…

Economic freedom and tax revenue performance in sub-Saharan Africa

James Oladapo Alabede

This study aims to expand the conventional tax effort model to incorporate relevant economic freedom variables to investigate whether economic freedom fosters tax revenue…

The effects of audit quality on the costs of capital of firms in Ghana

William Coffie, Ibrahim Bedi, Mohammed Amidu

This paper aims to investigate the effects of audit quality on the cost of capital in Ghana.

On the value relevance argument: Do market participants place a premium on future prospects of the firm?

Arthur Joseph Avwokeni

Potential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial…

Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality: Evidence from Jordan

Jamal Abu-Serdaneh

The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other…

Corporate social responsibility disclosure level, external assurance and cost of equity capital

Jessica Lee Weber

This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR…

Stock mispricing and investment decisions: evidence from Pakistan

Usman Muhammad, Sana Saleem, Anwar ul Haq Muhammad, Faiq Mahmood

This study aims to examine the impact of stock mispricing on corporate investment decisions by taking the sample of non-financial firms listed on the Pakistan Stock Exchange…

Information content and informativeness of analysts’ report: evidence from Malaysia

Hassanudin Mohd Thas Thaker, Azhar Mohamad, Nazrol Kamil Mustaffa Kamil, Jarita Duasa

This study aims to document the influence of information content and the informativeness of analyst reports towards cumulative abnormal return in the Malaysian market.

Corporate governance, ethics, internal controls and compliance with IFRS

Irene Nalukenge, Stephen Korutaro Nkundabanyanga, Joseph Mpeera Ntayi

The purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with…