There has been significant increase in the amount of empirical studies published in accounting and finance journals that use data exclusively sourced from developing and emerging economies in Africa, Asia, Eastern Europe, Middle East, South America and the Caribbean that employ positivist...

This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour...

This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are three-fold. First, our results suggest that the presence of a Sharia...

This paper empirically investigates the effect of the extended audit reporting (EAR) adoption on firms’ cost of borrowing. Employing an extensive sample of UK firms over an 8-year period in which we cover pre- and post-significant structural changes in the audit market, our findings are...

This study examines the impact of online feedback on the extent of alternative startups’ fundraising success or failure through reward-based online crowdfunding platforms. By drawing on regulatory focus theory, we theorize that online feedback relating to products or services is crucial in...