Search Results - "Journal of financial reporting & accounting"

Drivers of corporate voluntary disclosure: a systematic review by Zamil, Izdihar Abdullah, Ramakrishnan, Suresh, Jamal, Noriza Mohd, Hatif, Majeed Abdulhussein, Khatib, Saleh F.A.

“…Purpose The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting…”
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Corporate governance and firm performance: empirical evidence from Jordan by Alodat, Ahmad Yuosef, Salleh, Zalailah, Hashim, Hafiza Aishah, Sulong, Farizah

“…Purpose This study aims to assess the effect of director board and audit committee attributes and ownership structure on firm performance. In general, resource…”
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Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector by Aloulou, Myriam, Grati, Rima, Al-Qudah, Anas Ali, Al-Okaily, Manaf

“…Purpose The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the…”
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The role of digital accounting transformation in the banking industry sector: an integrated model by Al-Okaily, Manaf, Alsmadi, Ayman Abdalmajeed, Alrawashdeh, Najed, Al-Okaily, Aws, Oroud, Yazan, Al-Gasaymeh, Anwar S.

“…Purpose The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation…”
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Capital structure decisions and environmental, social and governance performance: insights from Jordan by Al Amosh, Hamzeh, Khatib, Saleh F.A., Alkurdi, Amneh, Bazhair, Ayman Hassan

“…Purpose This study aims to explore the impact of capital structure (CS), including total debts, short-term debt, long-term debt and total shareholder equity,…”
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Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective by Al-Okaily, Manaf, Alkhwaldi, Abeer F., Abdulmuhsin, Amir A., Alqudah, Hamza, Al-Okaily, Aws

“…Purpose The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e…”
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Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms by Boshnak, Helmi A.

“…Purpose This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD)…”
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The impact of corporate governance on forward-looking CSR disclosure by Ananzeh, Husam, Alshurafat, Hashem, Bugshan, Abdullah, Hussainey, Khaled

“…Purpose This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD)…”
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Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy by Abu Afifa, Malik Muneer, Vo Van, Hien, Le Hoang Van, Trang

“…Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use…”
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Blockchain technology and its applications in digital accounting systems: insights from Jordanian context by Al-Okaily, Manaf, Al-Majali, Dmaithan, Al-Okaily, Aws, Majali, Tha’er

“…Purpose The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital…”
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Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks by Al Maeeni, Fatima, Ellili, Nejla Ould Daoud, Nobanee, Haitham

“…Purpose This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate…”
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The relationship between corporate governance and financial reporting transparency by Salehi, Mahdi, Ammar Ajel, Raed, Zimon, Grzegorz

“…Purpose The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS…”
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CEO duality, earnings quality and board independence by Alves, Sandra

“…Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by…”
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Board diversity and corporate social responsibility in Jordan by Ibrahim, Abdul Hadi, Hanefah, Mustafa Mohd

“…Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the…”
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Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange by Kumar, Kishore, Kumari, Ranjita, Poonia, Archana, Kumar, Rakesh

“…Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it…”
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Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan by Alkayed, Hani, Omar, Bilal Fayiz

“…Purpose This study aims to investigate the determinants of the extent and quality of corporate social responsibility disclosure (CSRD) in Jordan. The study…”
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CEO characteristics and earnings management: empirical evidence from France by Bouaziz, Dhouha, Salhi, Bassem, Jarboui, Anis

“…Purpose The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the…”
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Board characteristics and ESG disclosure in energy industry: evidence from emerging economies by Nuhu, Yusuf, Alam, Ashraful

“…Purpose This paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of…”
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The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing by Jamaani, Fouad, Alidarous, Manal, Alharasis, Esraa

“…Purpose This study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional…”
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Corporate governance, ownership structure and firms’ financial performance: insights from Muscat securities market (MSM30) by Queiri, Abdelbaset, Madbouly, Araby, Reyad, Sameh, Dwaikat, Nizar

“…Purpose The purpose of this study is to investigate the relationship between selected board characteristics and ownership elements and the performance of firms…”
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