Journal of Applied Accounting Research: Volume 24 Issue 3

Fifty shades of CEO duality: CEO personal risk preference, duality and corporate risk-taking

Karen Jingrong Lin, Khondkar Karim, Rui Hu, Shaymus Dunn

This study investigates whether and how chief executive officers (CEOs) with personal risk-taking preference (expressed in owning a pilot license) will act differently when they…

CSR disclosure and debt financing in India: does CEO tenure matter?

Kofi Mintah Oware, Kingsley Appiah, Thomas Adomah Worae

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with…

The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants

Chee Kwong Lau

This study aims to examine the economic consequences of, and managerial behaviour in response to, the introduction of IFRS 16 Leases. It extends the debt covenant hypothesis to…

Corruption, cash holdings and firm performance: empirical evidence from an emerging market

Efstathios Magerakis, Dimitris Tzelepis

This paper aims to examine the impact of corruption on firm performance considering the interventional role of cash policy in the emerging market of Greece.

Exploring the meaningfulness of integrated reporting: a framing perspective

Innocent Okwuosa, Jill Atkins

The purpose of the study is to explain why there is a conflict in the meaningfulness of integrated reporting (IR) between International Integrated Reporting Council (IIRC) and…

Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations

Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting, Wun-Ya Siao

This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.

Sustainability reporting regime transition and the impact on intellectual capital reporting

J.-L.W. Mitchell Van der Zahn

To investigate, compare and document the magnitude and extent of intellectual capital disclosure to sustainability disclosure during a transition from a voluntary to mandated…

Female leadership and financial reporting quality in Egypt

Mohamed M. El-Dyasty, Ahmed A. Elamer

Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions. However…