The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...

This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-agrave;-vis campaigns to disaggregate accounting focused on...

Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting conservatism affects accounting quality. We provide...

We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as...

This study examines whether the introduction of integrated reporting affects earnings management. According to the International Integrated Reporting Framework, published by the International Integrated Reporting Council in 2013, integrated reporting is intended not only to improve the quality...

We examine the effect of the staggered adoption of state-level constituency statutes on stakeholder demand for accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby exogenously increasing a firm's stakeholder...