Purpose – This paper aims to investigate how borrowers’ accounting quality influences bank loan syndicates across 11 emerging markets. Furthermore, an investigation of whether the relationship between accounting quality and the bank loan syndicate structure is influenced by borrowers’...

Purpose – This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach – This study involves the development and empirical testing of a model where the qualities of...

Purpose – The purpose of this study is to investigate the cross-sectional associations between growth options and the peer pay–performance sensitivity of CEO compensation. Design/methodology/approach – This study includes analytical analysis and multivariable regression analysis. Findings...

Purpose The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates the impact of IFRS on income smoothing and earnings management...