International Journal of Accounting & Information Management
Issue(s) available: 64 – From Volume: 15 Issue: 2, to Volume: 32 Issue: 2
Carbon emissions, female CEOs and earnings management
Muhammad Nurul Houqe, Solomon Opare, Muhammad Kaleem Zahir-Ul-HassanThe purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the…
Social reputation, loan contracting and governance mechanisms
Cemil Kuzey, Amal Hamrouni, Ali Uyar, Abdullah S. KaramanThis study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether…
The economic-based earnings persistence of earnings momentum and its market implications
Somchai Supattarakul, Sarayut RueangsuwanPrior research on meeting or beating earnings thresholds documents that firms with earnings momentum are awarded with valuation premiums. However, it is unclear from this strand…
The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies
Wajde Baiod, Mostaq M. HussainThis study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial…
Climate change exposure and dividend policy: evidence from textual analysis
Viput Ongsakul, Pandej Chintrakarn, Suwongrat Papangkorn, Pornsit JirapornTaking advantage of distinctive text-based measures of climate policy uncertainty and firm-specific exposure to climate change, this study aims to examine the impact of…
Fintech innovation for financial inclusion: can India make it?
Kamaljeet Sandhu, Ajit Dayanandan, Sudershan KuntluruThe purpose of this study is to examine the key research question, which is whether fintech innovation for financial inclusion has been successful in India? As fintech has been…
Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread
Mengyu MaThis study aims to investigate whether the cash flow forecasts (CFF) of analysts can disseminate valuable information to the information environments of companies.
Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence
Nur Asni, Wiwiek DianawatiThe study has practical implications for decision-makers in that increasing board competence and expertise through training on environmental issues will promote green…
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
Saeed Rabea Baatwah, Khaled HussaineyThis study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance.
Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China
Xunzhuo Xi, Can Chen, Rong Huang, Feng TangThis study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed…
Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies
Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono, Estetika Mutiaranisa KurniawatiThis paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker