International Journal of Accounting & Information Management: Volume 22 Issue 2

Does voluntary adoption of XBRL reduce cost of equity capital?

Lizhong Hao, Joseph H. Zhang, Jing (Bob) Fang

The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting Language) format enjoy a lower cost of capital. XBRL, or “interactive…

Dividend payment and earnings quality: evidence from Indonesia

Febriela Sirait, Sylvia Veronica Siregar

– This research aims to examine the relationship between dividend payment and earnings quality.

An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability

Redhwan Ahmed AL-Dhamari, Ku Nor Izah Ku Ismail

Existing studies on corporate governance mainly focus on how a strong governance system enhances the valuation of firms with cash holding or free cash flow agency problem. The…

Ramifications of the Sarbanes Oxley (SOX) Act on IT governance

Erastus Karanja, Jigish Zaveri

In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important…

Multiple classification schemes for signalling corporate collapse

Ghassan Hossari

The purpose of this paper is to undertake an analysis of two recent classification schemes in the literature for ratio-based modelling of corporate collapse; namely the…

Impact of IFRS: evidence from Spanish listed companies

Mariano González, Juan M. Nave, David Toscano

In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS) mandatory adoption on the financial statements of Spanish listed…

Special issue on enterprise risk management

Special issue on measuring risk and its applications