International Journal of Accounting & Information Management: Volume 29 Issue 4

The governance role of shareholders and board of directors on firm performance: an eclectic governance-performance model

Ozgur Ozdemir, Erhan Kilincarslan

This study aims to examine the governance role of shareholders and board of directors in determining firm performance through an eclectic multi-theoretic model that integrates…

The impact of financial instruments disclosures on the cost of equity capital

Amal Yamani, Khaled Hussainey, Khaldoon Albitar

This study aims to investigate the impact of financial instrument disclosures under the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC).

The influence of board independence on dividend policy in controlling agency problems in family firms

Erhan Kilincarslan

This study aims to investigate the impact of board independence on the cash dividend payments of family firms listed on the Borsa Istanbul (BIST) in balancing controlling…

Culture and annual report readability

Minyoung Noh

This study aims to examine the effect of state culture on the readability of narrative disclosures in annual reports based on firms located in all 50 states of the USA.

Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region

Ayman Issa, Mohammad A.A. Zaid

Drawing on the multi-theoretical perspective, the primary purpose of this paper is to empirically investigate the inextricably entwined nexus between board gender diversity and…

Earnings quality and the cost of equity capital: evidence on the impact of legal background

Ahmed Hassan Ahmed, Yasean Tahat, Yasser Eliwa, Bruce Burton

Earnings quality is of great concern to corporate stakeholders, including capital providers in international markets with widely varying regulatory pedigrees and ownership…

Will game-based learning enhance performance?

Siew H. Chan, Qian Song, Pailin Trongmateerut, Laurie H. Rivera

Extending the study of Chan et al. (2016), this paper aims to focus on specific aspects of performance (conceptual and factual knowledge) to provide insight into whether computer…