Journal of Financial Reporting and Accounting: Volume 19 Issue 4

Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya

Sami Salem Elhossade, Hafez Abdo, Abdulsalam Mas’ud

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic…

IPO valuation using the price-multiple methods: evidence from Malaysia

Chui Zi Ong, Rasidah Mohd-Rashid, Kamarun Nisham Taufil-Mohd

This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods.

Analyzing business-failure-process risk: evidence from Finland

Erkki K. Laitinen

The purpose of this study is to analyze the business-failure-process risk from two perspectives. First, a simplified model of the loss-generation process in a failing firm is…

The impact of boardroom internationalisation on online disclosures of S&P 500

Esam Shehadeh, Doaa Aly, Ibrahim Yousef

The purpose of this study is to analyse the level of online disclosure of firms in the USA and to evaluate the impact of diversity in terms of director nationality (boardroom…

Corporate social responsibility and debt financing of listed firms: a quantile regression approach

Kofi Mintah Oware, T. Mallikarjunappa

The purpose of the study is to examine the effect of corporate social responsibility (CSR) on debt financing (natural logarithm of debt and leverage ratios) of listed firms.

Corporate governance, ownership structure and firms’ financial performance: insights from Muscat securities market (MSM30)

Abdelbaset Queiri, Araby Madbouly, Sameh Reyad, Nizar Dwaikat

The purpose of this study is to investigate the relationship between selected board characteristics and ownership elements and the performance of firms listed in the Muscat…

Managerial ability and fair value accounting: evidence from nonfinancial firms

Wray Bradley, Li Sun

The purpose of this study is to examine the relation between managerial ability and fair value inputs (measured as fair value intensity) for nonfinancial firms.