We offer a novel contribution by examining the impact of Corporate Social Responsibility (CSR) disclosure quantity and quality on firm value. We use a sample of 171 non-financial firms listed in the Saudi stock market for the period 2013-2014. We complement and extend the work of Hasseldine,...

Purpose: The purpose of this paper is to investigate earnings management by firms reporting a small profit or a small loss after the recent evidence that the discontinuity around zero earnings has disappeared.Design/methodology/approach: Using a large sample of US firms for the period 2002-2011,...

Starting from 2006, UK listed companies are required to analyse their performance by using Key Performance Indicators (KPIs) in specific sections of their annual reports and the UK Accounting Standard Board (ASB) provides companies with guidelines for the best practice regarding KPI disclosure....

The aim of this paper is to examine whether or not the structure of the board of directors and, in particular, board size, independence and remuneration have an impact on firm performance. The sample examined is UK FTSE 100 non-financial companies using data from the period 2012 to 2015. A...

The purpose of this study is to analyze and test the current liquidity coverage ratio of Canadian banks', and draw conclusions about the readiness of Canadian banks to meet Basel III regulations. Liquidity coverage ratios for six major Canadian banks were calculated using the liquid assets and...

Purpose:We explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms, in the United States, United Kingdom and Canada. We focus on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages, disadvantages...

In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds,...

In this study, we content analyzed chairman’s statements to measure the tone of COVID-19-related disclosure in Omani listed firms for the year ending 2020. We also examined whether audit committee (AC) characteristics influence disclosure tone. After controlling for corporate board and firm...