Purpose – The purpose of this paper is to investigate whether there has been a change in the level of corporate social responsibility (CSR) disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports of Malaysian government‐linked...

Purpose – The aim of this paper is to investigate the phenomenon of earnings management in Egypt, with particular reference to the pricing of IPOs. In addition, it aims to discuss its respondents' perceptions of the factors that are likely to weaken the effectiveness of internal corporate...

Purpose – The purpose of this paper is to present a collection of ongoing experiences with a value‐added reporting model in Latin America, positing its pertinence with regards to CSR accountability. Design/methodology/approach – The paper utilises a qualitative methodology in which a...

Purpose – The purpose of this paper is to investigate the relationship between audit committee expertise and financial reporting quality. Since the Sarbanes Oxley Act, 2002, there has been growing interest in the research concerning audit committee expertise, especially as the Security...

Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership...

Purpose The purpose of this study is to increase our understanding of the impact of corporate governance factors on the disclosure of internal control information by firms in Ghana. Design/methodology/approach A data set from 110 firms in Ghana for the year ending of 2013 was used. Each annual...

Purpose This paper aims to examine the relationship between corporate governance, corruption and disclosure of forward-looking information in listed firms in two African countries, Botswana and Ghana. Design/methodology/approach The study uses 174 firm-year observations between the period of...

The new draft standard on financial instruments will revolutionise financial reporting around the world. The author argues that because of the politics of accounting standard‐setting the recently promulgated draft standard will become the rule. This marks two great changes in global...

This extensive extract from the proposed rules on how to disclose financial instruments and similar items in the income statement of banks and other financial institutions develops the thinking of the joint working group set up to prepare global standards in this field. The extract covers the...

When it comes to the way in which banks report the effects of financial instruments, the position of the global accounting firms is crucial. This article explores the difficulties ahead. It suggests that fair value has a place in the system but that using them to report earnings would create...