Journal of Financial Reporting and Accounting: Volume 17 Issue 4

Have accounting measures lost their usefulness after the 2008 global financial crisis?: The case of Kuwait

Hesham I. Almujamed, Mishari M. Alfraih

This purpose of this paper is to investigate the value relevance and incremental importance of earnings and book value in the Kuwaiti market to equity holders over time and in the…

Quantitative impacts of mandatory integrated reporting

Elaine Conway

This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting (<IR>) on the financial performance, risk and institutional shareholding of listed…

The state of IFRS in Africa

Vincent Tawiah

The purpose of this paper is to appraise existing literature on International Financial Reporting Standards (IFRS) in Africa. It covers all 54 African countries and their…

Earnings management and corporate investment efficiency: does the board of directors matter?

Bilel Bzeouich, Faten Lakhal, Neila Dammak

The purpose of this paper is to examine the relationship between earnings management and the efficiency of French firms’ investments. It also investigates the moderating effect of…

Sustainability reporting and integrated reporting perspectives of Thai-listed companies

Neungruthai Petcharat, Mahbub Zaman

This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving…