Search Results - isPartOf:"Journal of Applied Accounting Research"

Financial integration and earnings management : evidence from emerging markets

Ali Shah, Syed Zulfiqar; Wan, Fangyi - In: Journal of applied accounting research 25 (2024) 2, pp. 197-220

Persistent link: https://www.econbiz.de/10014506033

Does green innovation mediate corporate social responsibility and environmental performance? : empirical evidence from emerging markets

Bonsu, Mandella Osei Assibey; Guo, Yongsheng; Zhu, Xiaoxian - In: Journal of applied accounting research 25 (2024) 2, pp. 221-239

Persistent link: https://www.econbiz.de/10014506035

The impact of executives' compensation and corporate governance attributes on voluntary disclosures : does audit quality matter?

Kumar, Praveen - In: Journal of applied accounting research 25 (2024) 2, pp. 240-263

Persistent link: https://www.econbiz.de/10014506036

The impact of COVID-19 on sustainability reporting : a perspective from the US financial institutions

Alkayed, Hani; Yousef, Ibrahim; Hussainey, Khaled; … - In: Journal of applied accounting research 25 (2024) 2, pp. 279-297

Persistent link: https://www.econbiz.de/10014506038

Carbon media legitimacy in UK companies : actions or words?

Rohani, Alireza; Jabbour, Mirna - In: Journal of applied accounting research 25 (2024) 2, pp. 298-324

Persistent link: https://www.econbiz.de/10014506039

Social responsibility and tax evasion : organised hypocrisy of Tunisian professionals

Dammak, Saida; Derbel, Manel Jmal Ep - In: Journal of applied accounting research 25 (2024) 2, pp. 325-354

Persistent link: https://www.econbiz.de/10014506221

A difficult journey from enactment to implementation of local content policy : instigating factors and accountability mechanisms for achieving sustainable development

Tetteh, Lexis Alexander; Agyenim-Boateng, Cletus; … - In: Journal of applied accounting research 25 (2024) 2, pp. 371-394

Persistent link: https://www.econbiz.de/10014506225

Founder ownership concentration and risk disclosures: an emerging economy view

Jain, Surbhi; Raithatha, Mehul - In: Journal of Applied Accounting Research 25 (2024) 5, pp. 1165-1182

Purpose This paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures. Design/methodology/approach We use data from the top 200 Indian listed firms as...

Persistent link: https://www.econbiz.de/10015348572

Earnings management, investor sentiment and short-termism

Formiga Miranda, Kléber; Machado, Márcio André Veras - In: Journal of Applied Accounting Research 25 (2024) 5, pp. 1146-1164

Purpose This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits....

Persistent link: https://www.econbiz.de/10015348575

The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale

Wu, Wei; Le, Chau; Shi, Yulu; Alkaraan, Fadi - In: Journal of Applied Accounting Research 25 (2024) 5, pp. 1183-1202

Purpose Financial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines the moderating effects of investment efficiency and investment scale on the relationship between financial...

Persistent link: https://www.econbiz.de/10015348583