Journal of Financial Reporting and Accounting: Volume 20 Issue 2

Non-financial performance measures and pay-performance sensitivity

MyoJung Cho, Salma Ibrahim

This study aims to examine whether chief executive officer (CEO) pay-performance sensitivity to shareholder wealth is related to the use of non-financial performance measures in…

Big 4 auditors, bank earnings management and financial crisis in Africa

Peterson K. Ozili

This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global…

Product market competition, board gender diversity and corporate sustainability performance: international evidence

Khairul Anuar Kamarudin, Akmalia M. Ariff, Wan Adibah Wan Ismail

This study aims to investigate whether board gender diversity is associated with corporate sustainability performance and whether industry-level product market competition…

Board governance, ownership structure and foreign investment in the Saudi capital market

Mohammed Bajaher, Murya Habbash, Adel Alborr

This paper aims to examine whether board governance mechanisms and ownership structure play a role in foreign investors’ decisions when buying shares in Saudi listed companies

Higher education challenges: accounting and finance academia in a research-led teaching universities

Nevine El-Tawy, Magdy Abdel-Kader

This paper aims to explore problems facing the recruitment of accounting and finance staff in research-led universities. “University accounting and finance (A&F) departments are…

Improving board diversity around the world: the role of institutional investors

Badar Alshabibi

This study aims to examine the role of institutional investors in improving board diversity for the companies in which they invest (investee companies) using evidence from…

Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework

Gareth Evans, Joanne Lusher, Stephen Day

The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International…

Tax aggressiveness and the proportion of quantitative information in income tax footnotes

Hanni Liu

This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and…

Corporate governance and investment efficiency in Indonesia: the moderating role of industry competition

Irenius Dwinanto Bimo, Engelbertha Evrantine Silalahi, Ni Luh Gde Lydia Kusumadewi

This study aims to analyse the effect of corporate governance on investment efficiency and the moderating impact of industry competition on the relationship between corporate…