Journal of Financial Reporting and Accounting: Volume 18 Issue 4

Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers

Hani Tadros, Michel Magnan, Emilio Boulianne

This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or…

A review of the influence of political connections on management’s decision in non-US settings

Ines Amara, Hichem Khlif

Given the interest in better understanding the economic effects of political connections, this paper aims to review empirical studies in the accounting and finance domain…

Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors

Saoussen Boujelben, Sameh Kobbi-Fakhfakh

The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15…

The Big-4’s influence on rules-based accounting standards

Amy K. Lysak

This study aims to evaluate whether the Big-4’s commenting efforts influence the characteristics of Financial Accounting Standards Board’s (FASB’s) Final_Standards using the…

A review on textual analysis of corporate disclosure according to the evolution of different automated methods

Bijitaswa Chakraborty, Titas Bhattacharjee

The purpose of this paper is to give a comprehensive review and synthesis of automated textual analysis of corporate disclosure to show how the accuracy of disclosure tone has…

Analysts’ forecasts between last consensus and earning announcement date

Weiqi Zhang, Huong Ha, Hui Ting Evelyn Gay

Thomson financial database reports a monthly consensus measure of analysts’ forecasts in the third week of every month, and firms’ earnings announcement dates are usually…

The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan

Amneh Alkurdi, Ghassan H. Mardini

Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors’ composition on the extent of tax avoidance strategies.