Purpose: This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach: The paper is based on...

Purpose: This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of pursuing a career in accounting. Design/methodology/approach: A total of 266 Turkish, East African, West...

Purpose: This study aims to document the influence of information content and the informativeness of analyst reports towards cumulative abnormal return in the Malaysian market. Design/methodology/approach: Samples of analyst reports for the period 4th January 2010 until 24th December 2015 were...

Purpose: This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment reporting quality index (SRQI). Design/methodology/approach: On the basis of hand-collected segment data...

Purpose: Market capitalization of firms reflects the current value of a firm and provides a reasonable basis on mergers and acquisition bargains. Determinants of a firm’s increasing or decreasing market capitalization are multi-faceted, hence the study. The paper is about a historical study...

Purpose: This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach: This study uses a content analysis to examine specific CSR-related attributes from...

Purpose: The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach: The study has used content analysis and disclosure index to measure the...

Purpose: This paper aims to examine the factors influencing the extent of information disclosed on the companies’ websites in the Middle East region. Design/methodology/approach: This study uses multiple regression models to examine the impact of some companies’ characteristics (company...

Purpose: This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers. Design/methodology/approach: The...

Purpose This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest...