Journal of Financial Reporting and Accounting: Volume 22 Issue 5

Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka

N.L.E. Abeywardana, S. M. Ferdous Azam, L.T. Kevin Low

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…

Audit committee financial expertise and information asymmetry

Dina El Mahdy, Jia Hao, Yu Cong

The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.

Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis

Tajudeen John Ayoola

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

Earnings management in times of natural disasters

Sarayut Rueangsuwan, Supavinee Jevasuwan

The main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The…

COVID-19 exposure: a risk-averse firms’ response

Mohammad Nasih, Damara Ardelia Kusuma Wardani, Iman Harymawan, Fajar Kristanto Gautama Putra, Adel Sarea

Without a doubt, COVID-19 is a disruptive event that one may not consider before it becomes a global pandemic. This study aims to examine the firm’s risk preference, represented…

Textual analysis of the annual report and corporate performance: evidence from China

Fahd Alduais

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

Corporate disclosure timing under IFRS: the case of emerging Georgia

Erekle Pirveli

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated…

Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality?

Anis Jarboui, Marwa Moalla

This study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as…

Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends

Naiding Yang, Ye Chen

Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these…

Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy

K.G.P. Senani, Roshan Ajward, J.S. Kumari

This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

Women on board and the cost of equity: the mediating role of information asymmetry

Aitzaz Ahsan Alias Sarang, Asad Ali Rind, Mamdouh Abdulaziz Saleh Al-Faryan, Asif Saeed

This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that…

The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt

Abdellatif Hussein Abogazia, Hafiza Aishah Hashim, Zalailah Salleh, Abdou Ahmed Ettish

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using…