International Journal of Accounting and Information Management

Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

Accruals quality and the cost of debt: the European evidence

Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency: Evidence from Canada

Leverage and firm investment: the role of information asymmetry and growth

IFRS adoption, value relevance and conditional conservatism: evidence from China

Gender diversity and firm value: evidence from UK financial institutions

Earnings management and equity incentives: evidence from the European banking industry

The influence of financial reporting quality and audit quality on investment efficiency

The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

The Implementation of Sys Trust Principles and Criteria for Assuring Reliability of AIS: Empirical Study

An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity

Does XBRL disclosure management solution influence earnings release efficiency and earnings management

An Investigation of the Factors Influencing Cost System Functionality Using Decision Trees, Support Vector Machines and Logistic Regression

Auditor monitoring and restatement dark period

Ownership, tax and intercorporate loans in China

The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study

The impact of corporate social and environmental practices on the cost of equity capital: UK evidence

Textual and contextual analysis of professionals’ discourses on XBRL data and information quality

Analysts’ forecasts timeliness and accuracy post-XBRL

Online investment forum and the market response around earnings announcement in the Chinese stock markets

Intangible investments and voluntary delisting: mass exodus of Chinese firms from US stock exchanges

Do management earnings forecasts fully reflect information in past earnings changes

Geographic distance and goodwill impairment

Advancements and forecasts of electronic tax return and informational filings in the US

The spillover effects of a bright-line regulation: evidence from China

Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover

The impact of the Chinese stimulus program on earnings management

Hedge accounting and investors’ view of FX risk