Journal of Accounting in Emerging Economies: Volume 13 Issue 1

Executives' perceptions of risk management disclosures and its determinants: a developing country perspective

Shamsun Nahar, Mohammad Istiaq Azim

The paper aims to provide insights into executives' perceptions of risk management disclosures and such disclosures' determinants. The paper extends the emerging literature by…

Political connections, related party transactions and firm performance: evidence from Tunisian context

Sana Ben Cheikh, Nadia Loukil

The purpose of this paper is to examine the effect of the presence of political connections on firm performance through related party transactions in Tunisia, a country where that…

The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia

Khaled Amri, Fatma Wyème Ben Mrad Douagi, Mouna Guedrib

The purpose of this study is to examine the impact of internal and external corporate governance mechanisms on the probability of engaging in tax aggressiveness.

Business strategy and classification shifting: Indian evidence

Manish Bansal, Hajam Abid Bashir

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

Earnings management by family firms to meet the debt covenants: evidence from India

Suhas M. Avabruth, Subha Kant Padhi

Given the unique nature of Indian family firms and the recent failure of many business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to understand…

Impact of board attributes on stock liquidity: evidence from Pakistani panel data

Javed Khan, Shafiq Ur Rehman, Inayat Khan

This study investigates the impact of board characteristics on the stock liquidity of Pakistani listed non-financial firms for the period 2007–2016.

Determinants of corporate governance disclosure: evidence from an emerging market

Rishi Kapoor Ronoowah, Boopen Seetanah

This study aims to examine the influence of corporate governance (CG) mechanisms and ownership structures on corporate governance disclosure (CGD) in listed Mauritian companies.

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy

Muhammad Rashid, Naimat U. Khan, Umair Riaz, Bruce Burton

Financial shenanigans are the omissions or actions undertaken with the purpose of misrepresenting an organisation's financial statements. Many examples now exist of such behaviour…

IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?

Chipo Simbi, Jacqueline A. Arendse, Sibanisezwe Alwyn Khumalo

The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The…