Journal of Accounting in Emerging Economies: Volume 14 Issue 3

CSR information, environmental awareness and CSR diffusion in SMEs of Angola

Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández, Luísa Cagica Carvalho

With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the…

CSR disclosure and state ownership: implications for earnings management and market value

Tatiana Garanina

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…

Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy?

Gideon Jojo Amos

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…

CEO power, audit committee effectiveness and earnings quality

Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga, Isaac Newton Kayongo

The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in…

The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya

Albert Ochien'g Abang'a, Venancio Tauringana

To investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence…

Military directors and audit fees

Iman Harymawan, Damara Ardelia Kusuma Wardani, John Nowland

This study investigates the relationship between companies with military directors and audit fees in Indonesia.

What do we know about real earnings management in the GCC?

Mahmoud Alghemary, Basil Al-Najjar, Nereida Polovina

The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf…

ESG ratings and corporate financial performance in South Africa

Emmerson Chininga, Abdul Latif Alhassan, Bomikazi Zeka

This paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE…