Since its introduction, integrated reporting (IR) has triggered a rich debate covering several
aspects, from the structure and the features of a document to the effects of its publication …

Previous studies have provided evidence of the effect that accounting regulation through the
adoption of International Financial Reporting Standards (IFRS) has on the informational …

We first review the recent research published in the Journal of International Accounting
Research (JIAR) on the influence of international institutions on accounting practices. We …

Purpose The institutional framework of an African country may influence the effectiveness of
the International Financial Reporting Standards (IFRS) on foreign investment inflows. The …

ABSTRACT A society's culture affects its behavior and values. This study explores the role of
national culture in accounting research. It starts by updating the work of G. Hofstede, GJ …

Prior studies on the link between country‐level cultural aspects and firms' arbitrary
accounting practices are scant, and they show mixed results. To gain more insight about the …

This article examines the direct and indirect impact of the IFRS mandatory adoption on the
financial performance of companies. The structural equation method has been applied to all …

The purpose of this paper is twofold. First, to examine the dynamic impact of national culture
on corporate financing in the context of seven Asian countries using a two-step GMM model …

The standard principal-agent model predicts that, ceteris paribus, a negative relation exists
between firm risk and CEO incentives or pay-performance sensitivity. We examine how a …

This study examines how integrated reporting (IR) affects analyst forecasts and credit
ratings. Our findings indicate that a high level of IR compliance contributes additional …