International Journal of Accounting & Information Management: Volume 24 Issue 3

On the value relevance of analyst opinions and institutional shareholdings in China

Wei Huang, Agyenim Boateng

This paper aims to examine the relevance of stock analysts’ opinions and institutional investors’ shareholding to the value of Chinese firms.

Earnings management by top Chinese listed firms in response to the global financial crisis

Guanglu (Luke) Xu, Xudong Ji

The main aim of this study was to examine the earnings management behaviours, including both accrual-based and cash flow-based earnings management, of Chinese firms during the…

The association between abnormal audit fees and audit quality after IFRS adoption: Evidence from Korea

Soo-Jung Jung, Bum-Joon Kim, Ju-Ryum Chung

This paper aims to examine how the relationship between abnormal audit fees and audit quality changed after adoption of the International Financial Reporting Standards (IFRS) in…

The mediating effect of management accounting system on the relationship between competition and managerial performance

Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri, Ezzatollah Asgharizade

This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the…

IFRS and accounting quality: legal origin, regional, and disclosure impacts

Ajit Dayanandan, Han Donker, Mike Ivanof, Gökhan Karahan

The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe…