International Journal of Accounting & Information Management: Volume 31 Issue 5

Foreign institutional investors and the value of excess cash holdings: international evidence

Muhammad Ilyas, Rehman Uddin Mian, Affan Mian

Using a comprehensive sample from developed and emerging economies, this study aims to examine whether foreign institutional investors (FIIs) enhance the value of excess cash by…

Related party transactions and earnings quality: the moderating role of female directors

Carolina Bona Sánchez, Marina Elistratova, Jerónimo Pérez Alemán

This study aims to analyse the effect of related party transactions (RPTs) on earnings quality in a sample of Spanish listed firms, as well as the moderating role played by female…

Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19

Md Jahidur Rahman, Hongtao Zhu, Sihe Chen

This study aims to investigate the relationship between corporate social responsibility (CSR) and financial distress and the moderating effect of firm characteristics, auditor…

The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms

Annisa Abubakar Lahjie, Riccardo Natoli, Segu Zuhair

This study aims to examine the influence of corporate governance (CG) and corporate social responsibility (CSR) on firm value while accounting for the impact of information…

Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting

Cemil Kuzey, Hany Elbardan, Ali Uyar, Abdullah S. Karaman

The purpose of this study is to investigate the association between sustainability reporting (SR) and firm value considering the moderating effect of audit committee (AC) quality…

Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations

Hidaya Al Lawati, Khaled Hussainey, Roza Sagitova

This study aims to examine the impact of a firm’s financial performance on forward-looking disclosure (FLD) tone and assess whether managers are engaging in impression management…

The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system

Saravanan R., Mohammad Firoz, Sumit Dalal

This study aims to empirically investigate the effect of International Financial Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular emphasis on…