Journal of Financial Reporting and Accounting: Volume 18 Issue 3

Financial reporting quality and share price movement-evidence from listed companies in Bangladesh

Md. Mamunur Rashid

The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy  

Socio-emotional wealth preservation and KPI voluntary disclosure quality

Saoussen Boujelben, Chourouk Boujelben

The purpose of this paper is to examine the effect of the emotional attachment strength of family members to their business on the quality of the voluntary disclosure of their key…

Timeliness and persistence of conservative earnings in an emerging market

Afsheena P., Shijin Santhakumar

The asymmetric effect of conservatism on earnings and its other components serves as a contrivance to incorporate transparency and timeliness in financial reporting. This study…

Related party transactions and earnings management in Jordan: the role of ownership structure

Mohammad Alhadab, Modar Abdullatif, Israa Mansour

The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial…

Web-based disclosure and the cost of debt: MENA countries evidence

Henda Abdi, Mohamed Ali Brahim Omri

The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting.

Earnings persistence and predictability within the emerging economy of Georgia

Erekle Pirveli

The purpose of this paper is to provide the first empirical assessment of the persistence and predictability of earnings within the Georgian private sector entities.

The effectiveness of insider trading disclosure policies: US and EU comparison

Maha Khemakhem Jardak, Hamadi Matoussi

The purpose of this study is to examine the effectiveness of financial market rules in protecting minorities.

Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints

Mohammadreza Mehrabanpour, Omid Faraji, Reza Sajadpour, Mohammad Alipour

The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of…

Financial-tax reporting conformity, tax avoidance and corporate social responsibility

Abdullah Alsaadi

This study aims to investigate the effect of financial-tax reporting conformity jurisdictions on the association between corporate social responsibility (CSR) and aggressive tax…