International Journal of Accounting & Information Management: Volume 29 Issue 3

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues

Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…

The impact of audit quality on real earnings management in the UK context

Syed Numan Chowdhury, Yasser Eliwa

The purpose of this paper is to examine whether audit quality influence real earnings management activities using a sample of UK listed firms that have strong incentives to manage…

Executive bonus compensation and financial leverage: do growth and executive ownership matter?

Emmanuel Adu-Ameyaw, Albert Danso, Samuel Acheampong, Cynthia Akwei

This study aims to examine the impact of executive bonus compensation on a firm’s financial leverage policy and the extent to which this compensation–leverage relation is…

Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context

Khaldoon Albitar, Habiba Al-Shaer, Mahmoud Elmarzouky

The COVID-19 pandemic has been adding pressures on companies to commit to their social and ethical responsibilities. Corporate social responsibility (CSR) reporting is the main…

Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective

Tariq Zaglol Elrazaz, Moataz Elmassri, Yousry Ahmed

This paper aims to investigate whether UK public targets manage their earnings using real activities manipulation in the period prior to the announcement of a mergers and…

External sources of finance and value creation of Chinese mergers and acquisitions: does ownership type matter?

Xiaogang Bi, Agyenim Boateng

This paper aims to investigate the effects of external sources of finance and ownership type on the value creation of Chinese acquiring firms.

State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions

Min Du, Frank Kwabi, Tianle Yang

Drawing on three theoretical frameworks, this paper aims to examine the effects of state-owned enterprises (SOEs) and the interaction between SOEs and prior acquisition experience…