International Journal of Accounting & Information Management: Volume 20 Issue 2

Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions

Xue Wang

The purpose of this paper is to examine the underpricing effect in Treasury auctions.

The uniformity‐flexibility dilemma when comparing financial statements: Views of auditors, analysts and other users

Vicky Cole, Joël Branson, Diane Breesch

The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The…

Propensity and comprehensiveness of corporate internet reporting in Egypt: Do board composition and ownership structure matter?

Khaled Samaha, Khaled Dahawy, Ahmed Abdel‐Meguid, Sara Abdallah

The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of…

The role of corporate governance in convergence with IFRS: evidence from China

Yu Chen, Zabihollah Rezaee

The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to…

A pseudo‐longitudinal study of intranet use in hospitals

Steve Chun Cheong Fong, Mohammed Quaddus

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task…