This study aims to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data have been collected for a sample of 67 companies listed on the Saudi Stock Exchange for the period 2014-2019....

Purpose – The purpose of this paper is to test whether corporate governance mechanisms promoted by the Egypt Code of Corporate Governance are effective in enhancing investors' perceptions of earnings quality. Design/methodology/approach – The study uses a 2×2 experimental design with a...

Purpose – The purpose of this paper is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold. Design/methodology/approach...