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IFRS adoption and foreign direct investment in Sub-Saharan African countries : does the levels of Adoption Matter?

Fisseha, Fentaw Leykun - In: Cogent business & management 10 (2023) 1, pp. 1-16

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a panel data spans from 2005 to 2020. The results of the two-step system's generalized methods of moments (GMM)...

Persistent link: https://www.econbiz.de/10014466917

Sustainability disclosure : impact of its extent and quality on value of listed firms in Nigeria

Nwaigwe, Nwakanma Godwin; Ofoegbu, G. N.; Dibia, N. O.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

Aside from scanty research in developing economies' context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in measuring the construct. This paper was,...

Persistent link: https://www.econbiz.de/10014429675

The association between sustainability disclosures and the financial performance of Jordanian firms

Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...

Persistent link: https://www.econbiz.de/10012655127

Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies

Yasar, Alpaslan; Yalçın, Neriman - In: Cogent business & management 10 (2023) 3, pp. 1-18

Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...

Persistent link: https://www.econbiz.de/10014505929

The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies

Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....

Persistent link: https://www.econbiz.de/10014506290

Voluntary disclosure and firm value : evidence from Indonesia

Mahmudah, Hadi; Yustina, Andi Ina; Dewi, Christine Novita; … - In: Cogent business & management 10 (2023) 1, pp. 1-10

Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...

Persistent link: https://www.econbiz.de/10014468084

IFRS adoption and real earnings management in Bangladesh : the role of board characteristics

Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...

Persistent link: https://www.econbiz.de/10014434955

The discipline vs complement role of product market competition and market power : evidence from real earnings management in an emerging market

Sanusi, Fauji; Januarsi, Yeni; Purbasari, Intan; … - In: Cogent business & management 10 (2023) 1, pp. 1-23

We empirically study the role of product market competition and market power, discipline vs complement role, on real … earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition … has an inverse association with REM, implying that product market competition plays a role in disciplining managers from …

Persistent link: https://www.econbiz.de/10014466946

Human resource accounting disclosure among listed companies in Vietnam : an empirical study

Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15

This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...

Persistent link: https://www.econbiz.de/10014429197

The effect of audit fees on disclosure quality in Jordan

Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...

Persistent link: https://www.econbiz.de/10012627534