Journal of Financial Reporting and Accounting: Volume 21 Issue 3

The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt

Ahmed Diab, Samir Ibrahim Abdelazim, Abdelmoneim Bahyeldin Mohamed Metwally

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the…

Do corporate governance practices restrain earnings management in banking industry? Lessons from India

Deepa Mangala, Neha Singla

This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks.

Earnings management and issue characteristics: an empirical analysis of IPOs in India

Deepa Mangala, Mamta Dhanda

This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management…

Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts

Nischala P. Reddy, Ben Le, Donna L. Paul

This paper aims to investigate how the passage of the Sarbanes Oxley Act (SOX) impacted the likelihood and timing of the decision of leveraged buyout (LBO) firms to exit via…

Transparency level of the electronic procurement system in Malaysia

Hawa Ahmad, Sitti Hasinah Abul Hassan, Suhaiza Ismail

This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia.

Integrated reporting disclosure in Malaysia: regulations and practice

Sumaia Ayesh Qaderi, Sitraselvi Chandren, Zaimah Abdullah

Integrated reporting (IR) is a new trend in corporate reporting that has spread rapidly in recent years for disclosing financial and non-financial information. This study aims to…

The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange

Rana Bayo Flees, Sulaiman Mouselli

This paper aims to investigate the impact of qualified audit opinions on the returns of stocks listed at Amman Stock Exchange (ASE) after the introduction of the recent amendments…

R&D expenditure and managerial ownership: evidence from firms of high-vs-low R&D intensity

Ahmed Hassanein, Jamal Ali Al-Khasawneh, Hany Elzahar

Corporate managers spend on research and development (R&D) for reasons of growth and survival. However, they may be less willing to invest in R&D because of its long-term horizon…

Board gender diversity, board compensation and firm performance. Evidence from Jordan

Taha Almarayeh

This study aims to analyze the relationship between board gender diversity, board compensation and firm financial performance in the developing country, Jordan, whose cultural…

The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market

Ben Le, Paula Hearn Moore

This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and…

How does ownership structure affect the financing and dividend decisions of firm?

Tahar Tayachi, Ahmed Imran Hunjra, Kirsten Jones, Rashid Mehmood, Mamdouh Abdulaziz Saleh Al-Faryan

Ownership structure deals with internal corporate governance mechanism, which plays important role in minimizing conflict of interests between shareholders and management…

Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan

Malik Muneer Abu Afifa, Isam Hamad Saleh, Fadi Fouad Haniah

The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect…