Journal of Financial Reporting and Accounting: Volume 20 Issue 5

Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?

Husam Ananzeh, Hashem Alshurafat, Khaled Hussainey

This paper aims to examine the drivers of corporate donations in Jordan. In particular, to examine whether firm-specific characteristics and ownership types affect corporate…

Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya

Geoffrey Injeni, Musa Mangena, David Mathuva, Robert Mudida

This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with…

The impact of internet financial reporting on Egyptian company’s performance

Amani Hussein, Ghadir Nounou

This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock…

Corporate governance and firm performance: empirical evidence from Jordan

Ahmad Yuosef Alodat, Zalailah Salleh, Hafiza Aishah Hashim, Farizah Sulong

This study aims to assess the effect of director board and audit committee attributes and ownership structure on firm performance. In general, resource dependency and agency…

Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour, Emmanuel Opoku Marfo

Using a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of sustainability…

Fair value accounting impact on decision-usefulness of accounting information: evidence from accounting standards update 2016–01 on the US insurance industry

Scott McGregor

The purpose of this study is to evaluate the impact of ASU 2016–01 on the predictive value, the confirmatory value and the value relevance of earnings. One of the key provisions…

The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies

Fouad Jamaani, Manal Alidarous

This study aims to examine the short- and long-lived effects of the International Financial Reporting Standards (IFRS) mandate on the quality of reporting information of initial…

Analyzing earnings management preferences from business strategies

Golrida Karyawati Purba, Cornelia Fransisca, Prem Lal Joshi

This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation…

Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia

Foued Khlifi

This paper aims to examine the effect of Web-based financial reporting and social media platforms on the proxies of information asymmetry in the Saudi Stock Exchange.