Journal of Financial Reporting and Accounting: Volume 22 Issue 4

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks

Fatima Al Maeeni, Nejla Ould Daoud Ellili, Haitham Nobanee

This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on…

The impact of Tier 1 sukuk (Islamic bonds) on the profitability of UAE Islamic banks

Alaa Salhani, Sulaiman Mouselli

The choice between different financing sources is governed by a number of finance theories, particularly, trade-off theory and pecking order theory. However, the special…

The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing

Fouad Jamaani, Manal Alidarous, Esraa Alharasis

This study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional quality on the underpricing of…

Earnings management and tone management: evidence from FTSE 350 companies

Salah Kayed, Rasmi Meqbel

This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in…

The relationship between compliance level and value creation: evidence from integrated reports in Turkey

B. Esra Aslanertik, Bengü Yardımcı

This study aims to investigate the level of reporting compliance in terms of content elements, measure to what extent each content element of the integrated reporting (IR…

Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector

Ana Filipa Duarte, Inês Lisboa, Pedro Carreira

This study aims to study the impact of earnings quality on firms’ financial performance.

The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA

Yu Zhou, Jiaxin Liu, Dongliang Lei

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting…

Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council

Omar Ikbal Tawfik, Hamada Elsaid Elmaasrawy, Khaldoon Albitar

This study aims to investigate the relationship between political connections, financing decisions and cash holding.

Capital structure decisions and environmental, social and governance performance: insights from Jordan

Hamzeh Al Amosh, Saleh F.A. Khatib, Amneh Alkurdi, Ayman Hassan Bazhair

This study aims to explore the impact of capital structure (CS), including total debts, short-term debt, long-term debt and total shareholder equity, on environmental, social and…

Non-GAAP reporting and capital markets: contrasting France and Canada

Denis Cormier, Samira Demaria, Michel Magnan

This study aims to assess if the voluntary reporting of adjusted earnings before interest, taxes, depreciation and amortization (EBITDA), a widely used non-generally accepted…

Agency costs and auditor choice: moderating role of board’s expertise and internal control

Parisa Saadat Behbahaninia

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of…

The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us?

Mohamed Khaled Eldaly, Ahmed A. Elamer, Magdy Abdel-Kader

This study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate…

The impact of IFRS convergence on market liquidity: evidence from India

Saravanan R., Mohammad Firoz

This study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive…