Purpose: This paper aims to investigate the adequacy of regulatory capital funds through loss provisioning policies because of worsening credit quality associated with distressed financial conditions. A financial distress occurs when banks have difficulty in honoring financial commitments. This...

Purpose: The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other determinants affecting provision accounts. Design/methodology/approach: The study was conducted on all...

Purpose: The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their...

Purpose: The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach: This study is cross sectional and correlational. Data have been collected through a...

Purpose: This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations from 2006 to 2015. Design/methodology/approach: Linear regression was used to test the hypothetical relation...

Purpose: This paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory. Design/methodology/approach: The study involves the use of a self-administered questionnaire sent to the individual responsible for capital budgeting decisions (either the...

Purpose: The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true valuation of firms, has remained in doubts. The presumed bane for the failure of these reports to live up...

Purpose: This study aims to determine whether financial statement users suffered a significant loss of information when, in November 2007, the SEC dropped the requirement for foreign private issuers using International Financial Reporting Standards (“IFRS firms”) to reconcile their...

Purpose: The purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs)....

Purpose: The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism), with the objective of gaining...