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The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

The aim of this paper is to investigate the association of earnings quality with corporate performance of publicly listed firms of China and tries to provide a new explanation. Poor earnings quality is normally characterized by unhealthy profitability and/or untrue financial information, which leads to a misallocation of capital and low corporate performance. The largest emerging economy of China has experienced a fast and fluctuant growth, while the companies have been thought of low earnings quality.

Initial univariate and multivariate analyses are conducted using four earnings quality measures and either accounting-based corporate performance or market-based corporate performance. Further analyses apply unmanaged earnings, earnings-increase management and financially distressed firms.

The authors find that low earnings quality is associated with high corporate performance for the Chinese publicly listed firm in their sample period. Further evidence shows that earnings management is only a contributor to the negative relationship, not its main driver. They argue that the negative association of earnings quality with corporate performance is a phenomenon of a new emerging market within an economy booming period, particularly in China.

The results and argument of this paper may not totally follow the traditional literature. But they provide a new research question that requires further studies.

In theoretical discussion, this paper partitions earnings quality into two components: One results from reporting accuracy and the other results from firm’s operating outcome. In empirical analyses, this paper examines both accounting-based performance and market-based performance, and both managed earnings and unmanaged earnings.

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure.

This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure.

The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality.

Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.