Purpose – The purpose of this paper is to propose that external reports may be assessed not only by their content but also by the affordances provided to assist the reader's understanding. To operationalise this idea, it is applied to statements of service performance issued by New Zealand...

Purpose – Interview data is often the cornerstone of qualitative field studies, yet problems with getting sufficient, rich, reliable data in a cost effective manner can inhibit the progress of field study research. The purpose of this paper is to describe the use of a novel interview method,...

Purpose – Interview data is often the cornerstone of qualitative field studies, yet problems with getting sufficient, rich, reliable data in a cost effective manner can inhibit the progress of field study research. The purpose of this paper is to describe the use of a novel interview method,...

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

Considerable effort has been put into developing sustainability assessment frameworks for biofuel production in developing countries. Nevertheless, their successful implementation remains problematic in sub-Saharan Africa. To address this challenge in this paper, through a thorough examination...

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS‐based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

Purpose – The purpose of this paper is to test whether dominant shareholder(s) of a firm enhance performance in Bangladesh and thus examines the arbitrary moves by the regulatory bodies, in the name of promoting “good corporate governance”, to restrict ownership concentration....

This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries around the globe. The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...