International Journal of Accounting & Information Management: Volume 31 Issue 3

Board characteristics and corporate cash holding: evidence from the UK, France and Germany

Ernest Ezeani, Rami Ibrahim A. Salem, Muhammad Usman, Frank Kwabi, Bilal

Prior studies suggest that corporate cash holding will reflect firms' corporate governance (CG) environment. Consistent with this prediction, this study aims to examine the impact…

Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan

Yousry Ahmed, Mohamed Elsayed, Yuru Chen

This paper aims to examine the effect of family ownership on the payment method of mergers and acquisitions (M&A) deals. It also investigates the market reaction around the…

The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria

Ahmed Aboud, Baba Haruna, Ahmed Diab

This paper aims to examine the association between income smoothing and the cost of debt in two different countries, namely, the UK and Nigeria.

What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals

Ling Tuo, Shipeng Han, Zabihollah Rezaee, Ji Yu

This study aims to address the unanswered question of whether corporate sustainability has an impact on auditors’ overall judgment and to provide incremental evidence that…

IFRS 9 and earnings management: the case of European commercial banks

Matthias Nnadi, Atis Keskudee, Wey Amaewhule

This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe.

Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

Rami Ibrahim A. Salem, Musa Ghazwani, Ali Meftah Gerged, Mark Whittington

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure…

Do credit market incentives drive classification shifting in emerging markets?

Manish Bansal

To report inflated operating performance indicators, such as operating revenue and operating profit, managers vertically reposition revenue and expense items inside the income…