Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a...

Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements...

Purpose The purpose of this paper is to examine the statements by the chairman and CEO in BP plc’s Annual Report 2010 for linguistic evidence of reader positioning. This is based on the premise that reputational fallout from the Deepwater Horizon oil spill would have heightened the need for...

Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues....

Purpose The purpose of this paper is to examine whether the presence, expertise, independence, size and meetings of the audit committee (AC) have an effect on corporate insolvency. Design/methodology/approach The authors use 1,835 firm-year observations for 98 insolvent and 269 solvent UK-listed...

Purpose The purpose of this paper is to investigate the effect of CEOs’ characteristics on the level of forward-looking information (FLI) disclosure. In particular, the study examines the effect of CEO age, gender and overconfidence on the disclosure of FLI in Jordan firms....

Purpose The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting. Design/methodology/approach The authors have conducted heuristic inquiry and content analysis to provide an in-depth examination and overview of the process...

Purpose The purpose of this paper is to examine investors’ propensity to litigate when harmful events occur subsequent to accounting choices. Consistent with Culpable Control Theory, the authors find that investors are more likely to pursue litigation against management when managers are...

Purpose The purpose of this paper is to report the use of performance metrics among 121 Brazilian agribusiness companies, with the aim of helping accountants and academics to understand the actual use of performance metrics in non-integrated supply chains (SCs). Design/methodology/approach To...