Purpose The purpose of this paper is to examine what is weighted more by the investors when valuing a dual-class firm’s stock – greater agency costs or better accrual quality of the dual-class firm in contrast to the single-class firm. Design/methodology/approach Using the financial data of...

Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC;...

Purpose This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels of development of these skills and analyzes them through a comparative study between three Tunisian business...

Purpose This paper aims to empirically examine the main determinants of the compliance level of disclosure requirements for IAS 16, as well as factors that may explain the differences in the levels of compliance within companies. Design/methodology/approach The association between the level of...

Purpose The purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management. Design/methodology/approach The authors used a sample of over...

Purpose This paper aims to examine the impact of disclosure regulation on the levels of bias and accuracy in management earnings forecasts disclosed in the prospectuses of Malaysian initial public offering (IPO). Specifically, the authors investigated the two environments of regulation...

Purpose This paper aims to examine whether firms in the decline stage of lifecycle manipulate core or operating income through misclassification of operating expenses as income-decreasing special items. Design/methodology/approach The sample comprises of firms from an emerging market, India with...

Purpose Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen,...

Cover -- EDITORIAL ADVISORY AND REVIEW BOARD -- Guest editorial -- Comparative study between IFRS and AAOIFI disclosure compliance -- Direct and mediated associations among earnings quality, book-tax differences and the audit quality -- The main determinants of differences in compliance levels...