Purpose: The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native English speaking and developing nations. Design/methodology/approach: The paper highlights four early research...

Purpose: The purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities. Design/methodology/approach: A triangulation approach was adopted whereby a questionnaire survey on academic fraud (AF) was...

Purpose: The purpose of this paper is to provide empirical evidence of the relationship between female representation on the board and forward-looking information disclosures (FLIDs). Design/methodology/approach: The study uses the content analysis to analyze the narrative evidence from the...

Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard...

Purpose: The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of...

Purpose: The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related to their disclosure practices. It is motivated by the dearth of studies of HRD among firms in developing...

Purpose: The purpose of this paper is to explore and explain the linkage between intellectual capital (IC) efficiency of banks and their performance. Design/methodology/approach: In total, 39 public and private banks listed in Bombay Stock Exchange from 1999 to 2015 were considered for the...

Purpose: The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy (EE), Zambia. The research is necessitated due to the increased presence and influence of donor...

Purpose: The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries. Design/methodology/approach: The data collected in this study were collected through a review of empirical...

Purpose: The purpose of this paper is to examine whether the stock market in India is efficient in the semi-strong form. Design/methodology/approach: The study uses financial and stock market data of 1,135 listed Indian companies (non-financial) during 2003–2011 collected from Capital IQ to...