Journal of Applied Accounting Research: Volume 18 Issue 2

Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country

David M. Mathuva, Josephat K. Mboya, James B. McFie

The purpose of this paper is to utilize legitimacy theory to test the association between the governance of credit unions and their social and environmental disclosure in a…

Customer concentration, relationship, and debt contracting

Ziyun Yang

The purpose of this paper is to examine the effect of a firm’s customer base concentration on its loan contract terms and how this effect varies with the strength of its customer…

Financial crisis, legal origin, economic status and multi-bank performance indicators: Evidence from Islamic banks in developing countries

Sulaiman Abdullah Saif Al-Nasser Mohammed, Datin Joriah Muhammed

The purpose of this paper is to investigate the performance of Islamic banks in developing countries from 2007 to 2010 which includes the period of the financial crisis by…

Management controls in an apparel group: an institutional theory perspective

Sujeewa Damayanthi Doluwarawaththa Gamage, Tharusha Gooneratne

The purpose of this paper is to explore how management controls in an organization take shape amidst the tensions between external institutional forces and the internal dynamics…

Real earnings management in public vs private firms in the GCC countries: a risk perspective

Khalid Al-Amri, Saif Al Shidi, Munther Al Busaidi, Serkan Akguc

The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council…

… and justice for all – cost fairness in Volkswagen’s product family

David Müller

Product families offer companies economic advantages in the development and the production stage while satisfying a wide range of customer needs. This concept generates economies…