Journal of Financial Reporting and Accounting: Volume 17 Issue 3

Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks

Peni Nugraheni, Erlinda Nur Khasanah

The purpose of this study is to discuss the extent to which Indonesian Islamic banks (IBs) disclose corporate social responsibility (CSR) according to the Accounting and Auditing…

Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies

Ali Alnaas, Afzalur Rashid

This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges.

Profit or loss? On the determinants of net income of United States college football programs

Peter Omondi-Ochieng

This study aims to predict the determinants of net income of 101 US university football programs.

Value relevance of R&D reporting in India: significance of intangible intensity

Pooja Kumari, Chandra Sekhar Mishra

Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous…

The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120

Abir Jerbi Maatougui, Khamoussi Halioui

The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs).

Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms

Amal Yamani, Adel Almasarwah

This study aims to explore and identify the factors that affect Saudi Arabia's decision concerning the adoption of International Financial Reporting Standards (IFRS), and…

An examination of the impact of compliance with internal audit standards on financial reporting quality: Evidence from Saudi Arabia

Abdulaziz Alzeban

The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA…

The value relevance of accounting information in the MENA region: A comparison of GCC and non-GCC country firms

Doaa El-Diftar, Tarek Elkalla

The purpose of this paper is to examine the value relevance of accounting information in the Middle East and North Africa region (MENA) region with an emphasis on the potential…

Impact of IAS 39 reclassification on income smoothing by European banks

Peterson K. Ozili

The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among…

Has traditional accounting information lost its relevance?

Kingsley Opoku Appiah, Owusu Acheampong

This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether…

The impact of related party transactions on firm value: Evidence from a developing country

Ahmed A. Diab, Ahmed Aboud, Arafat Hamdy

The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical setting: an…