Journal of Accounting in Emerging Economies: Volume 8 Issue 2

Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector

Salima Yassia Paul, Cherif Guermat, Susela Devi

The purpose of this paper is to investigate the factors that influence Malaysian manufacturing sector investment in accounts receivable (AR), an asset seen by many as one of the…

The effect of political connections on companies’ performance and value: Evidence from Tunisian companies after the revolution

Anis Maaloul, Raïda Chakroun, Sabrine Yahyaoui

The purpose of this paper is to examine the effect of companies’ political connections (PCs) on their financial and stock performance, as well as on their market values.

Gender diversity on boards and forward-looking information disclosure: evidence from Jordan

Zakaria Ali Aribi, Rateb Mohammad Alqatamin, Thankom Arun

The purpose of this paper is to provide empirical evidence of the relationship between female representation on the board and forward-looking information disclosures (FLIDs).

An empirical analysis of the characteristics of savings and credit cooperatives participating in the reporting excellence awards in Kenya

David Mutua Mathuva

In Kenya, an award for reporting excellence is presented annually to the entities in the public and private sector. The purpose of this paper is to examine the characteristics of…

Human resources disclosures by African and Caribbean companies

Anthony Roger Bowrin

The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related…

The extent of segmental reporting and its value relevance: cross-country evidence

Ghassan H. Mardini, Yasean A. Tahat, David M. Power

The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the…