Relative value-relevance of accounting measures based on Chinese Accounting...
AbstractPurpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting...
View ArticleCorporate governance and disclosure practices of Ghanaian listed companies
AbstractPurpose – The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of...
View ArticleDeterminants of intellectual capital reporting: Evidence from annual reports...
AbstractPurpose – The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in...
View ArticleEarnings management and initial public offerings: a new perspective from Egypt
AbstractPurpose – The purpose of this paper is to empirically investigate the phenomenon of earnings management in the Egyptian initial public offerings (IPO) market where most of the IPOs were the...
View ArticleFactors That Influence Iranian Students’ Decision to Major in Accounting
AbstractPurpose - The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose...
View ArticleA model for effective board governance in Uganda’s services sector firms
AbstractPurpose - The present study was carried out with the purpose of establishing a model of effective board governance in Uganda’s service sector firms.Design/methodology/approach - This study is...
View ArticleSUCCESSFUL TURNAROUND STRATEGY: THAILAND EVIDENCE
AbstractPurpose - This research seeks to determine the success of turnaround strategies adopted by corporations in Thailand following post-bankruptcy reorganization plans approved by the Thai Central...
View ArticleExploratory Evidence on the Nature, Extent and Determinants of Disclosures in...
AbstractPurpose - The paper investigates disclosure practices in the annual reports of Libyan banks in the run-up to the opening of the nation’s first stock exchange. Banks dominate this embryonic...
View ArticleAn empirical investigation of the influence of ownership concentration and...
AbstractPurpose– The paper aims to empirically investigate the influence of ownership concentration and identity on firm performance using a sample of 99 of the most active publicly listed companies on...
View ArticleFactors that influence Iranian students’ decision to choose accounting major
AbstractPurpose– The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose...
View ArticleA model for effective board governance in Uganda's services sector firms
AbstractPurpose– The present study was carried out with the purpose of establishing a model of effective board governance in Uganda's service sector firms. Design/methodology/approach– This study is...
View ArticleSuccessful turnaround strategy: Thailand evidence
AbstractPurpose– This research seeks to determine the success of turnaround strategies adopted by corporations in Thailand following post-bankruptcy reorganization plans approved by the Thai Central...
View ArticleEvidence on the nature, extent and determinants of disclosures in Libyan...
AbstractPurpose– The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run-up to the opening of the nation's first stock exchange. Banks dominate this...
View ArticleEffects of board and ownership structure on corporate performance: Evidence...
AbstractPurpose– The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf...
View ArticleProfessional accounting education programmes in South Africa and India: A...
AbstractPurpose– The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the...
View ArticleBoard characteristics, external auditing quality and earnings management:...
AbstractPurpose– The purpose of this paper is to examine the impact of board characteristics and external audit quality on earnings management among major Tunisian banks over the period 2003-2007....
View ArticleWhat influence dividend decisions of firms in Sub-Saharan African?
AbstractPurpose– The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA).Design/methodology/approach– The paper applies a two-step...
View ArticleDeveloping corporate accounting regulation in Libya past and future challenges
AbstractPurpose– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach– Questionnaire survey and semi-structured...
View ArticleConvergence of corporate governance in Malaysia and Thailand
AbstractPurpose– The purpose of this paper is to examine whether there is a firm-level corporate governance (CG) convergence in two emerging economies, namely Malaysia and Thailand in post-Asian...
View ArticleAudit pricing and product differentiation in small private firms: evidence...
AbstractPurpose– There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets...
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