Journal of Accounting in Emerging Economies: Volume 5 Issue 1

Comprehensiveness of internet reporting by Caribbean companies

Anthony R. Bowrin

– The purpose of this paper is to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies.

Does ownership structure affect the degree of corporate financial distress in China?

Dan Hu, Haiyan Zheng

– The purpose of this paper is to investigate the degree of corporate financial distress (DOFD) and relationship between ownership structure and the DOFD in China.

Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco

Hichem Khlif, Achraf Guidara, Mohsen Souissi

The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South…

IFRS adoption strategies and theories of economic development: Effects on the development of emerging stock markets

Hakim Ben Othman, Anas Kossentini

The purpose of this paper is to explore the underlying assumptions of economic development theories that may support or constrain accounting standard-setting strategies related to…

The perception of earnings management motivations in Saudi public firms

Murya Habbash, Salim Alghamdi

– The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies.