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PurposeThe purpose of this paper is to analyze the firm’s capital market benefits in a high-quality information setting. More specifically, the authors address the question of whether the commonly documented IFRS benefits are capable of influencing inducing shareholders to increase their equity...
PurposeThe purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD) within the context of a developing country.Design/methodology/approachUsing the annual report of 33 listed firms...
PurposeBuilt upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting...
PurposeThe purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities.Design/methodology/approachA triangulation approach was adopted whereby a questionnaire survey on academic fraud (AF) was...
PurposeThe purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy (EE), Zambia. The research is necessitated due to the increased presence and influence of donor institutions...
PurposeThe purpose of this paper is to explore and explain the linkage between intellectual capital (IC) efficiency of banks and their performance.Design/methodology/approachIn total, 39 public and private banks listed in Bombay Stock Exchange from 1999 to 2015 were considered for the study....
PurposeThe purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.Design/methodology/approachThe data collected in this study were collected through a review of empirical literature...
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