Corporate reporting in emerging economies : determinants and consequences

Cover -- EDITORIAL ADVISORY AND REVIEW BOARD -- Guest editorial -- Comparative study between IFRS and AAOIFI disclosure compliance -- Direct and mediated associations among earnings quality, book-tax differences and the audit quality -- The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST -- Is Egyptian corporate financial reporting becoming more conservative? -- Exploring the relation between corporate reporting and corporate governance effectiveness.