Journal of Financial Reporting and Accounting: Volume 21 Issue 2

The association between accountant’s competences, organisational culture and integrated reporting practices

Laura Orobia, Racheal Nturaninshaba, Juma Bananuka, Kasmwakat Reuel Dakung

This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.

CEO duality, earnings quality and board independence

Sandra Alves

This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals…

Drivers of corporate voluntary disclosure: a systematic review

Izdihar Abdullah Zamil, Suresh Ramakrishnan, Noriza Mohd Jamal, Majeed Abdulhussein Hatif, Saleh F.A. Khatib

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

An exploratory study of US acquirers’ market performance: pre- versus post-Sarbanes–Oxley act of 2002

Samah El Hajjar, Elie Menassa, Talie Kassamany

Motivated by the findings of Bhabra and Hossain (2017) that highlight an improvement in US market performance in the post-Sarbanes–Oxley (SOX) period, this paper aims to…

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

Kishore Kumar, Ranjita Kumari, Archana Poonia, Rakesh Kumar

This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential…

Determining the managerial perception on triple bottom line performance

Parul Munjal, Deergha Sharma

The purpose of this paper is to determine managerial perception on social and environmental performance and its effect on financial performance in the Indian banking industry. In…

Association between restrictive covenants and accounting conservatism: evidence from US public debt

Amira Houaneb, amira Houaneb, Rim Ben Hassen, Dorra Talbi

The purpose of this paper is to investigate the relationship between restrictive covenants and accounting conservatism. More specially, the authors try to explain how the use of…

Information risk, cost of equity and stock returns: evidence from Iranian firms

Ahmad Abdollahi, Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, Kamran Mohammad Hasani, Fatemeh Riahi

A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk…

Financial reporting quality and the effects of CFO gender and board gender diversity

Justin G. Davis, Miguel Garcia-Cestona

The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting…

Investor sentiment and accounting conservatism: evidence from Iran

Saeid Aliahmadi

The main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE).

The effect of business uncertainty on IT governance

Sylvia Veronica Siregar, Siti Nurwahyuningsih Harahap

The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia.

Top management team heterogeneity, corporate social responsibility and firm risk: an emerging country perspective

Mohammad Hassan Shakil, Nor Shaipah Abdul Wahab

This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also…

Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy

Mahade Hasan, Shah Md Taha Islam

The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

Accounting for customer satisfaction: evidence of corporate performance value relevance from top global brands

Rania AbuRaya, Mohamed Yassin, Salah A. Ali

Customer satisfaction (CS) is a key factor in maintaining customer relations and achieving corporate success. This paper aims to empirically investigate the value relevance of CS…