Table of contents
Why some small businesses ignore austere working capital management routines
Laura Aseru Orobia, Kesseven Padachi, John C. Munene– The purpose of this paper is to investigate factors explaining take-up rate of working capital management routines in small-scale businesses.
Determinants of risk disclosure compliance in Malawi: a mixed-method approach
Venancio Tauringana, Lyton ChithamboThe purpose of this paper is to investigate compliance with risk disclosure requirements under International Financial Reporting Standard (IFRS) 7 by Malawian Stock…
Effective audit committee, audit quality and earnings management: Evidence from Tunisia
Inaam ZGARNI, Khmoussi HLIOUI, Fatma ZEHRIA steady stream of literature has examined relationships between audit committee effectiveness, audit quality and financial reporting quality. The purpose of this paper is to…
Preparedness of the entities for the IFRS for SMEs: an emerging country case
Merve Kiliç, Ali Uyar, Başak AtamanThe purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in…
Earnings management and macroeconomic crises: Evidences from Brazil and USA capital markets
Eduardo Flores, Elionor Farah Jreige Weffort, Aldy Fernandes da Silva, L. Nelson G. CarvalhoThe purpose of this paper is to investigate whether macroeconomic crises are a motivational factor for earnings management practices by the companies listed in the capital markets…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin