Journal of Accounting in Emerging Economies: Volume 5 Issue 2

Earnings management and evolution of the banking regulation: The case of Tunisian banks following the IMF recommendations

Sarra Hamza Elleuch, Nelia Boulila Taktak

The purpose of this paper is to examine the earnings management practices of Tunisian banks after the publication of the first International Monetary Fund (IMF) report (2002) over…

Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry

Ranjit Tiwari, Harish Kumar Singla

Being a developing nation with huge opportunity of growth prospects the assessment of valuation models becomes important to have a more realistic value estimate. The purpose of…

Separation of cash flow rights and control rights and debt among Malaysian family firms

Norhidayah Abdullah, Wee Ching Pok

– The purpose of this paper is to examine the relationship of separation of cash flow rights (CFR) and control rights (CR) and debt policy of Malaysian listed family firms.

Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia

Soon-Yau Foong, Choo-Hong Khoo

The purpose of this paper is to examine the influence of accounting students’ attitude on their current knowledge enhancement intention and the moderating role of the learning…

Political connections: a threat to auditor independence?

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain, Rashidah Abdul Rahman

The purpose of this paper is to examine whether political connections further impair auditor independence by investigating the relationship between non-audit fees and audit fees…