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Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries Journal of Accounting in Emerging Economies Pub Date : 2024-01-24 Adam Yahya Jafeel, Ei Yet Chu, Yousif Abdelbagi Abdalla
Purpose This study aims to empirically examine the impact of internal corporate governance mechanisms (ICGM) related to the size of the board, board composition, CEO duality and audit committee independence as a single metric on a firm’s investment decisions. Design/methodology/approach This study attempts to develop an internal corporate governance quality index comprising 10 items under four main
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Accountability at a local community placed in a global context: the case of the Jasmine Village Journal of Accounting in Emerging Economies Pub Date : 2024-01-05 Ahmed Diab
Purpose The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences. Design/methodology/approach The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the
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Politically connected business and real earnings management: the moderating role of family control and audit quality Journal of Accounting in Emerging Economies Pub Date : 2023-11-07 Mushahid Hussain Baig, Xu Jin, Rizwan Ali
Purpose This study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss the moderating role of audit quality (AQ) and family control (FC) on the relationship between PCBs and REM. Design/methodology/approach The authors' study sample comprises firms registered on the Pakistan Stock Exchange
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Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam Journal of Accounting in Emerging Economies Pub Date : 2023-10-27 Quang Khai Nguyen
Purpose This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions. Design/methodology/approach This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments
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Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms Journal of Accounting in Emerging Economies Pub Date : 2023-10-19 Peter Nderitu Githaiga
Purpose The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states. Design/methodology/approach The study used a sample of 71 firms listed in the EAC partner states over 2011–2020. Data were handpicked from the individual firm's
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The readability and narrative tone of risk and risk management disclosures for South African listed companies Journal of Accounting in Emerging Economies Pub Date : 2023-10-13 Zack Enslin, Elda du Toit, Mangwakong Faith Puane
Purpose Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased. Design/methodology/approach The readability and narrative tone of South African listed companies'
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The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market Journal of Accounting in Emerging Economies Pub Date : 2023-09-04 Ahmed Diab
Purpose This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being
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What do we know about real earnings management in the GCC? Journal of Accounting in Emerging Economies Pub Date : 2023-08-30 Mahmoud Alghemary, Basil Al-Najjar, Nereida Polovina
Purpose The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context. Design/methodology/approach The authors' sample consists of 1,892 firm-year observations for the period from 2007–2017, and the authors adopt a panel data approach in investigating
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How do auditor attributes affect bank earnings management? Evidence from Africa Journal of Accounting in Emerging Economies Pub Date : 2023-08-22 Yosra Mnif, Imen Slimi
Purpose This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks. Design/methodology/approach This study is based on 360 bank-year observations from 14 African countries for the period 2011–2016, discretionary LLP is used as proxy for EM. Panel regressions have been conducted. Findings The authors'
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The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange Journal of Accounting in Emerging Economies Pub Date : 2023-08-21 Abdulnaser Ibrahim Nour, Mohammad Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor, Rani Shahwan
Purpose The purpose of this research is to examine the impact of governance mechanisms on corporate failure. Design/methodology/approach This study used a hypothesis-testing research design to collect data from the annual reports of 35 companies listed on Palestine Exchange from 2010 to 2019. Descriptive and inferential statistics were employed, along with correlation analysis to evaluate linear relationships
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The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka Journal of Accounting in Emerging Economies Pub Date : 2023-08-18 Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka, Junaid M. Shaikh
Purpose This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka. Design/methodology/approach The sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed
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The antecedents of COVID-19 contagion on quality of audit evidence in Egypt Journal of Accounting in Emerging Economies Pub Date : 2023-08-14 Karim Hegazy, Mohamed A.K. Basuony, Neveen Noureldin, Marwa Abdulla
Purpose This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt. Design/methodology/approach A questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression
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ESG ratings and corporate financial performance in South Africa Journal of Accounting in Emerging Economies Pub Date : 2023-08-09 Emmerson Chininga, Abdul Latif Alhassan, Bomikazi Zeka
Purpose This paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE Responsible Investment Index. Design/methodology/approach The paper employs panel data covering 40 JSE-listed firms included in FTSE/JSE Responsible Investment Index between 2015 and 2019. The paper employs the two-stage
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Military directors and audit fees Journal of Accounting in Emerging Economies Pub Date : 2023-08-01 Iman Harymawan, Damara Ardelia Kusuma Wardani, John Nowland
Purpose This study investigates the relationship between companies with military directors and audit fees in Indonesia. Design/methodology/approach Using upper echelon and audit pricing theories, the authors examine military directors' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as their military forces have a long history of involvement
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CEO power, audit committee effectiveness and earnings quality Journal of Accounting in Emerging Economies Pub Date : 2023-07-14 Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga, Isaac Newton Kayongo
Purpose The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda. Design/methodology/approach The authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief
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Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy? Journal of Accounting in Emerging Economies Pub Date : 2023-07-12 Gideon Jojo Amos
Purpose The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of
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Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic Journal of Accounting in Emerging Economies Pub Date : 2023-06-23 Iman Harymawan, Fiona Vista Putri
Purpose How does the internal audit function make external auditors work more efficiently at the early stage of the COVID-19 pandemic? This study examines the relationship between internal audit function, audit report lag and audit fee at the early stage of the COVID-19 pandemic. Design/methodology/approach This study uses data from all public firms listed on the Indonesia Stock Exchange from 2018
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CSR information, environmental awareness and CSR diffusion in SMEs of Angola Journal of Accounting in Emerging Economies Pub Date : 2023-06-23 Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández, Luísa Cagica Carvalho
Purpose With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims to determine the relationship between CSR information received by small and medium-sized enterprises (SMEs) and CSR's diffusion and the mediating role of environmental awareness in Angola
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CSR disclosure and state ownership: implications for earnings management and market value Journal of Accounting in Emerging Economies Pub Date : 2023-06-15 Tatiana Garanina
Purpose This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market
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The effect of political connections and governance on credit ratings: substitution versus complementary view: case of Tunisian firm Journal of Accounting in Emerging Economies Pub Date : 2023-05-30 Wided Bouaine, Karima Alaya, Chokri Slim
Purpose The objective of this paper is to study the impact of political connection and governance on credit rating and whether there is a substitution or complementary relationship between them. Design/methodology/approach In order to achieve the objective, a succession of eight ordered probit regressions has been carried out. Moderating variables between the political connection and governance characteristics
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Internal governance mechanisms and information value of banks’ earnings Journal of Accounting in Emerging Economies Pub Date : 2023-05-22 Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed, Aly Salama
Purpose This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance. Design/methodology/approach The
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SME clients evaluation of audit quality: the roles of auditors' communication effectiveness, rapport and social capital Journal of Accounting in Emerging Economies Pub Date : 2023-05-11 Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet, Paul Patterson
Purpose This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit. Design/methodology/approach The study combines qualitative
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Market reactions to timing and information of mandatory disclosures Journal of Accounting in Emerging Economies Pub Date : 2023-04-13 Prapaporn Kiattikulwattana, Ra-Pee Pattanapanyasat
Purpose This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand. Design/methodology/approach The authors adopt an event-study based approach. Abnormal stock returns are calculated using an OLS market model to measure market reactions to three types of mandatory reports issued by listed Thai firms:
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Board diversity in Mauritius: a practice theory perspective Journal of Accounting in Emerging Economies Pub Date : 2023-04-13 Vidisha Gunesh Ramlugun, Lesley Stainbank
Purpose The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study considered how board diversity is practiced from the doings and sayings of directors in Mauritius. Design/methodology/approach In this study, in-depth interviews with directors in listed companies from different industrial
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Career progression of women auditors in Tanzania: coping with the masculinity in audit firms Journal of Accounting in Emerging Economies Pub Date : 2023-04-04 Siasa Issa Mzenzi
Purpose This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms. Design/methodology/approach Data were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis
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Performance and CEO duality in Indian public banks: a moderating role of board independence Journal of Accounting in Emerging Economies Pub Date : 2023-03-29 Rohit Kumar Singh, Supran Kumar Sharma
Purpose The study aims to estimate the impact of the vigilant board independence (BIND) dimension that potentially neutralises the unfair influence of chief executive officer duality (CEODU) on Indian public banks' performance. Design/methodology/approach The study takes into account the fixed-effects model to investigate the potential moderating effect of BIND in the relationship between CEODU and
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Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia Journal of Accounting in Emerging Economies Pub Date : 2023-03-20 Sarah Chehade, David Procházka
Purpose The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia. Design/methodology/approach The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models
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Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms Journal of Accounting in Emerging Economies Pub Date : 2023-03-14 Rupjyoti Saha
Purpose This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not. Design/methodology/approach The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and
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Impact of the global pandemic on online accountability practices in INGOs Journal of Accounting in Emerging Economies Pub Date : 2023-03-07 Saffet Aras Uygur, Christopher Napier
Purpose Despite increasing public attention and media coverage of the Covid-19 pandemic, little research was conducted on how the crisis affected accountability practices in the not-for-profit sector. This study focusses on international non-governmental organisations (INGOs) that operate in emerging economies worldwide but are registered in England and Wales and examines how their online accountability
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Changes in government procurement: COVID-19 as an opportunity for corruption Journal of Accounting in Emerging Economies Pub Date : 2023-03-03 Marcela Porporato, Juan Ignacio Ruiz
Purpose Explore the factors making emergency procurement more prone to corruption by advancing explanations for when rules and transparency are relaxed allowing corrupt practices to emerge. Describe institutional factors, such as corruption syndrome (Johnston, 2005, 2015) and legal system, and their impact on procurement rules changes. Design/methodology/approach A qualitative event study using publicly
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Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context Journal of Accounting in Emerging Economies Pub Date : 2023-02-16 Arpita Ghosh, Nisigandha Bhuyan
Purpose This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code. Design/methodology/approach This study relies on data from 247 responses
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Tax avoidance and cost of debt: does integrated report assurance matter? Journal of Accounting in Emerging Economies Pub Date : 2023-02-09 Nermine Medhioub, Saoussen Boujelbene
Purpose This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on tax avoidance/COD relationship. Design/methodology/approach Based on a sample of 76 South African companies listed on the Johannesburg Stock Exchange (JSE) from 2010 to 2020, the authors built and estimated regression
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Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets Journal of Accounting in Emerging Economies Pub Date : 2023-01-31 Eduardo da Silva Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth, Talles Vianna Brugni
Purpose The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA. Design/methodology/approach The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings
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Performance measurement in urban development: unfolding a case of sustainability KPIs reporting Journal of Accounting in Emerging Economies Pub Date : 2023-01-26 Loai Ali Zeenalabden Ali Alsaid, Charles Anyeng Ambilichu
Purpose This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability. Design/methodology/approach Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive
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Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter? Journal of Accounting in Emerging Economies Pub Date : 2023-01-24 Kwadjo Appiagyei, Augustine Donkor
Purpose This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship. Design/methodology/approach Ordinary least squares (OLS) and other robust
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The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia Journal of Accounting in Emerging Economies Pub Date : 2023-01-13 Riguen Rakia, Maali Kachouri, Anis Jarboui
Purpose This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies. Design/methodology/approach The study is based on a sample consisting of 78 Malaysian firms over the 2010–2017 period. A moderation model that specifies the interaction
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Institutional structures and strength of auditing and financial reporting standards in Africa Journal of Accounting in Emerging Economies Pub Date : 2022-12-19 Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir, Cornelius Adorm-Takyi
Purpose The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards. Design/methodology/approach This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength
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IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador Journal of Accounting in Emerging Economies Pub Date : 2022-11-24 Nesrine Sassi, Salma Damak-Ayadi
Purpose The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship. Design/methodology/approach The main objective of the
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Political connection, family ownership and corporate philanthropy: empirical evidence from Jordan Journal of Accounting in Emerging Economies Pub Date : 2022-11-11 Husam Ananzeh, Malek Hamed Alshirah, Ahmad Farhan Alshira'h, Huthaifa Al-Hazaima
Purpose A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to contribute to the existing literature by examining the moderating role of political connections on the relationship between family ownership and corporate donations. Design/methodology/approach Based on the content
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Firm characteristics and forward-looking disclosure: the moderating role of gender diversity Journal of Accounting in Emerging Economies Pub Date : 2022-11-01 Samir Ibrahim Abdelazim, Abdelmoneim Bahyeldin Mohamed Metwally, Saleh Aly Saleh Aly
Purpose The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors. Design/methodology/approach The sample incorporates the non-financial companies
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Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic Journal of Accounting in Emerging Economies Pub Date : 2022-10-17 Yulianti Abbas, Yunieta Anny Nainggolan
Purpose The coronavirus disease 2019 (COVID-19) outbreak in the first quarter of 2020 has caused a severe decline in stock markets worldwide. While prior studies in developed markets found that workplace closure can negatively impact the capital market (e.g. Ozili and Arun, 2020), lesser is known about how it impacts emerging capital markets, which may have different characteristics and behaviour (Harjoto
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Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university Journal of Accounting in Emerging Economies Pub Date : 2022-08-30 Nader Elsayed
Purpose By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed. Design/methodology/approach Adopting a case study approach, this
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Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality Journal of Accounting in Emerging Economies Pub Date : 2022-08-16 Chamara Kuruppu, Oleksandr Maksymchuk, Pawan Adhikari
Purpose The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality. Design/methodology/approach The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews
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A review of integrated thinking research in developed and developing economies Journal of Accounting in Emerging Economies Pub Date : 2022-08-11 Dusan Ecim, Warren Maroun
Purpose This paper assesses the state and development of integrated thinking research in selected developed and developing economies by providing a “stock taking” of the literature included in the Scopus Database based on filtered criteria. Design/methodology/approach A search was performed on the Scopus Database and all sources containing “integrated thinking” in the title, abstract, or keywords were
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Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia Journal of Accounting in Emerging Economies Pub Date : 2022-08-11 Milan Čupić, Mirjana Todorović, Slađana Benković
Purpose The purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers. Design/methodology/approach The authors examine a sample of non-financial firms listed on the Belgrade Stock Exchange from 2005 to 2018 and use three regression models – price, return and differenced
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Effects of politically controlled boards on bank loan performance: an emerging economy perspective Journal of Accounting in Emerging Economies Pub Date : 2022-08-09 Mohammed Mohi Uddin, Mohammad Tazul Islam, Omar Al Farooque
Purpose In this study, the authors explore the effects of politically controlled boards on bank loan performance in both state-owned commercial banks (SCBs) and private sector commercial banks (PCBs) in Bangladesh. Design/methodology/approach The data consist of 409 bank-year observations from 46 sample SCBs and PCBs of Bangladesh for the period 2008–17. The authors apply ordinary least squares pooled
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The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management Journal of Accounting in Emerging Economies Pub Date : 2022-08-09 Fernando Maciel Ramos, Letícia Gomes Locatelli, Graça Azevedo, Cristiano Machado Costa
Purpose Social factors can shape economic decisions. Corporate governance (CG) studies and guidelines usually neglect that the chief executive officer (CEO) and board members may be socially tied. This study investigates the effects of social ties between the CEO and board members on earnings management (EM). Design/methodology/approach The authors run a series of regressions using a sample of Brazilian
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Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership Journal of Accounting in Emerging Economies Pub Date : 2022-07-06 Redhwan Aldhamari, Mohamad Naimi Mohamad Nor, Omar Al Farooque, Haithm Mohammed Al-sabri
Purpose The authors empirically investigate the impact of the existence of a stand-alone risk committee (RC) and its characteristics on the likelihood of stock price crash risk in listed financial firms on the Bursa Malaysia. The authors also test whether the effect of RC on crash risk is attenuating or amplifying by the level of institutional ownership. Design/methodology/approach The authors use
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Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia Journal of Accounting in Emerging Economies Pub Date : 2022-07-05 Ameen Qasem, Wan Nordin Wan-Hussin, Belal Ali Abdulraheem Ghaleb, Hasan Mohamad Bamahros
Purpose The purpose of this study is to investigate the interplay between institutional investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock recommendations (ASR). Design/methodology/approach This study employs ordinary least square (OLS) regression to test the hypotheses. The sample comprises 280 Malaysian public listed companies (PLC) and encompasses the 2008–2013
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The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective Journal of Accounting in Emerging Economies Pub Date : 2022-06-30 Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço, Edilson Paulo
Purpose This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs depending on the nature/extent of IFRS adoption (full versus modified). Design/methodology/approach
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Audit fees under the COVID-19 pandemic: evidence from Oman Journal of Accounting in Emerging Economies Pub Date : 2022-06-28 Adel Al-Qadasi, Saeed Rabea Baatwah, Waddah Kamal Omer
Purpose The worldwide spread of the coronavirus disease 2019 (COVID-19) has significant effects on financial markets and companies, causing an unprecedented level of uncertainty in reporting and auditing companies' financial statements. This study explores whether and how COVID-19 affects audit fees. Design/methodology/approach Using a sample of 268 firm-year observations from the Omani capital market
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Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis Journal of Accounting in Emerging Economies Pub Date : 2022-06-14 Achraf Haddad
Purpose The purpose of this research is to compare the board quality's (BQ) impacts on the financial performance (FP) of conventional and Islamic banks (IBs) after the Subprime financial crisis. The main reason is to help financial stakeholders choose the best performing and most appropriate bank type with its engagement based on the BQ index. Design/methodology/approach Based on the existing gap in
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Implications of accountability on employment and income: evidence from Nigerian’s deposit banks Journal of Accounting in Emerging Economies Pub Date : 2022-06-02 Abiola John Asaleye, Abiola Ayopo Babajide, Henry Inegbedion, Damilola Felix Eluyela, Adedoyin Isola Lawal, Rotdelmwa Filibus Maimako
Purpose The issues of ineffective accountability have affected the performance of banks, which led the Nigerian government to introduce various reforms and policies. However, despite these attempts, the Nigerian banking sector experiences setbacks due to mismanagement of funds, fraudulent activities and lack of proper accountability, which negatively affects employment and income. Design/methodology/approach
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Corporate governance reforms and risk disclosure quality: evidence from an emerging economy Journal of Accounting in Emerging Economies Pub Date : 2022-05-11 Ammar Ali Gull, Ammar Abid, Khaled Hussainey, Tanveer Ahsan, Abdul Haque
Purpose The purpose of this paper is to examine the impact of corporate governance (hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely Pakistan. The authors also investigate the impact of CG reforms on the relationship between CG practices and risk disclosure quality. Design/methodology/approach The authors use a manual content analysis method to a sample of non-financial
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Working capital management and board diversity towards firm performances in Indonesia's LQ45 Journal of Accounting in Emerging Economies Pub Date : 2022-04-27 Saarce Elsye Hatane, Jennie Winoto, Josua Tarigan, Ferry Jie
Purpose This study examines the effect of working capital management and board diversity on firm profitability and firm value for a sample of Indonesian firms listed in the LQ45 index. The interaction of board diversity components with working capital management adds a comprehensive discussion to enhancing working capital management efficiency. Design/methodology/approach This study engages a panel
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Board gender diversity and corporate social responsibility in an international setting Journal of Accounting in Emerging Economies Pub Date : 2022-04-22 Muhammad Kamran, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Erwei Xiang, Pakeezah Butt
Purpose This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR). Design/methodology/approach An extensive set of environmental, social and governance (ESG) data of 5,748 firms from 70 countries were collected from Bloomberg terminal, and national-level data on “tough vs tender” societies
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IFRS and FPI nexus: does the quality of the institutional framework matter for African countries? Journal of Accounting in Emerging Economies Pub Date : 2022-04-08 Chipo Simbi, Jacqueline A. Arendse, Sibanisezwe Alwyn Khumalo
Purpose The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI)
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Business strategy and classification shifting: Indian evidence Journal of Accounting in Emerging Economies Pub Date : 2022-03-21 Manish Bansal, Hajam Abid Bashir
Purpose This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms. Design/methodology/approach The study considered cost leadership and differentiation strategy. Two forms of classification shifting, namely, expense misclassification and revenue misclassification have been examined in this study. Panel data regression models are used to
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Earnings management by family firms to meet the debt covenants: evidence from India Journal of Accounting in Emerging Economies Pub Date : 2022-03-15 Suhas M. Avabruth, Subha Kant Padhi
Purpose Given the unique nature of Indian family firms and the recent failure of many business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to understand the relationship between the earnings management practices of the family firms and the debt. In this paper an attempt towards this has been made. Design/methodology/approach This study makes use of an empirical approach
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Political connections, related party transactions and firm performance: evidence from Tunisian context Journal of Accounting in Emerging Economies Pub Date : 2022-03-10 Sana Ben Cheikh, Nadia Loukil
Purpose The purpose of this paper is to examine the effect of the presence of political connections on firm performance through related party transactions in Tunisia, a country where that is characterized by the Jasmin revolution in 2011. Design/methodology/approach The study uses a sample of nonfinancial firms between 2008 and 2014 listed on the Tunis Stock Exchange and uses generalized least squares