International Journal of Managerial and Financial Accounting

2008 - 2026

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Volume 18, issue 1, 2026

International Financial Reporting Standards adoption and accounting quality in emerging economies pp. 1-21

Musah Mohammed Saeed, Manisha Kumari and Mahalakshmi Mudliar

Auditor reputation, audit report lag and audit fees: an empirical study in Thailand pp. 22-40

Muhammad Syukur, Dio Alfarago and Riska Damayanti

The impact of board characteristics and related party transactions on the financial performance of Indian banks pp. 41-74

Najib H.S. Farhan and Faozi A. Almaqtari

Unlocking the potential: investigating key factors in adopting digital reporting effectively pp. 75-104

Sanjay Gupta, Meenu Gupta, Anchal Arora and Nidhi Walia

Integrated reporting and financial performance: evidence from Portugal and Spain pp. 105-124

Carolina Costa, Inês Lisboa and José Luís Martins

Volume 17, issue 5, 2025

Sustainable accounting information and its role in achieving the requirements of sustainable development and reducing costs pp. 1-22

Abbas Hashem Mahlhal, Mohammed Ali Mohammed and Ayad Kadhem Jebur

Volume 17, issue 4, 2025

Connecting realms: investigating the interplay of financial and social inclusion in India pp. 387-398

Kashif Iqbal Siddiqui and Taufeeque Ahmad Siddiqui

The impact of accounting comparability on classification shifting: evidence from UK companies pp. 399-419

Wiem Dridi

Capital structure, cost of funding and bank performance: a managerial compendium pp. 420-441

Federico Beltrame

Analysis of bank-specific determinants of stressed and non-performing assets in commercial banks: a TISM-MICMAC approach pp. 442-461

Vijay Kumar Sharma and Harish Kumar

Drivers of and barriers to management accounting change in a fragile state: evidence from a field study pp. 462-488

Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter

Employee compensation satisfaction and turnover intention in the readymade garment industry: which role is associated to organisational commitment? pp. 489-509

Sudin Bag, Akhund Ahammad Shamsul Alam and Amina Omrane

Volume 17, issue 3, 2025

The response of accounting educators in incorporating significant new accounting standards in the curriculum in Indonesia pp. 255-268

Aria Farah Mita and Sylvia Veronica Siregar

A retrospective of earnings management research: charting the knowledge base, intellectual structure, and way forward pp. 269-305

Priyam Mendiratta, Smita Kashiramka and Surendra Singh Yadav

Broadening the lens: capital structures and company performance in a new economy pp. 306-330

Peixuan Wu, Muhammad Irfan Khan, Syed Imran Zaman, Saghir Pervaiz Ghauri and Miao Miao

Corporate governance and international financial reporting standards compliance among Ghanaian-listed companies pp. 331-348

Musah Mohammed Saeed

Impact of board attributes on corporate cash holdings: evidence from India pp. 349-367

Ruchi Moolchandani and Sujata Kar

Usage of interest rate derivatives in risk management: an analysis pp. 368-386

Subhamoy Chatterjee and R.P. Mohanty

Volume 17, issue 2, 2025

Examining financial ratios for non-financial firms to survive currency devaluation pp. 121-138

Iman Samir Youssef, Charbel Salloum and Mohamed Abonazel

Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17 pp. 139-158

Mohammad Aladwan

Earnings quality as a predictor of firm performance: empirical analysis in the USA pp. 159-174

Adel Almasarwah, Ahmed Al-Omush, Yahya Marei and Humoud Almutairi

Financial management behaviour among youth: is financial literacy a panacea? pp. 175-204

Chong-Yang Sim, Chee-Hua Chin, Ek-Tee Ngian and Jackson Jung-Wei Wong

ESG measurement: an interdisciplinary review using scientometric analysis pp. 205-253

Monica Singhania, Gurmani Chadha and Dimple Gupta

Volume 17, issue 1, 2025

The impact of financial factors and advisory services on the viability of cotton, rice and maize crops in Greece pp. 1-12

Alexandra Pavloudi, Maria Tsiouni, Georgios Kountios and Dario Siggia

Banking dynamics in MENA: a study on profit catalysts pp. 13-35

Iman S. Youssef, Charbel Salloum and Adel F. Al Alam

Firms' operating leverage and external shocks: does economic policy uncertainty matter? pp. 36-56

Taher Hamza and Zeineb Barka

Impact of changes in international financial reporting standards on company financial ratios pp. 57-74

Kristina Rudžionienė and Aistė Tamonytė

Accounting manipulations in public sector: an empirical analysis of European Union countries' accounts pp. 75-102

Sandro Brunelli, Alessandro Giosi, Marco Caiffa and Riccardo Savio

The impact of financial performance on the value relevance of GAAP and non-GAAP profitability measures: evidence from the Amman Stock Exchange pp. 103-120

Tareq Z. Mashoka

Volume 16, issue 4, 2024

Does effectiveness of internal corporate governance and top management influence corporate performance? The role of ownership concentration pp. 353-379

Ebrahim Mohammed Al-Matari, Talal Fawzi Alruwaili, Mahfoudh Hussein Mgammal, Nasareldeen Hamed Ahmed Alnor and Mohammed A. Al-Bukhrani

Fraud detection in financial statement: a study using Beneish algorithm pp. 380-394

B.P. Bijay Sankar and Hemant Bhanawat

CSR expenditure and company performance: financial evidence from NIFTY 500 companies pp. 395-413

Pooja Gupta, Amol Agarwal, Mafruza Sultana and Asit K. Barma

The role of accounting standards and disclosure in alleviating corruption: a cross-country study pp. 414-453

Md. Atiqur Rahman

Determinants of Vietnamese bank profitability: comparisons between before and during COVID-19 pandemic periods pp. 454-473

Van Thi Hong Pham, Pham Tuan Anh, Kien Duy Do and Mai Thanh Loan

Volume 16, issue 3, 2024

The impact of the COVID-19 pandemic on clinical pathways in intensive care units - a case study with a managerial perspective pp. 249-265

Anna Roberta Gagliardi, Giuseppe Festa, Demetris Vrontis, Balakrishna Grandhi and Matteo Rossi

Social responsibility portfolio optimisation in the context of emerging markets pp. 266-281

Assem Orazayeva and Muhammad Arslan

IFRS first adoption: the one-size-fits-all approach pp. 282-311

Cristiane Benetti and Stéphanie Thiéry

An investigation of the impact of financial reporting standards on the quality of accounting knowledge: a sample study from Turkey pp. 312-329

Cennet Gürbüz, İsmail Bekci and Eda Oruç Erdoğan

Antecedents of Integrated Reporting adoption: evidence from an emerging economy pp. 330-352

Bhavna Thawani and Meena Bhatia

Volume 16, issue 2, 2024

Exploring the impact of sustainability disclosure on the cost of equity capital in the hospitality and tourism industry pp. 139-158

Antonio Salvi, Felice Petruzzella, Nicola Raimo and Filippo Vitolla

Financial analysts' forecast accuracy, informativeness and its implications for market efficiency: evidence from an emerging market pp. 159-179

Arit Chaudhury, Seshadev Sahoo and Varun Dawar

Effect of corporate social responsibility on the stock price synchronicity in China pp. 180-195

Md. Jahidur Rahman and Zeren Xu

'One size fits all' in private banking: implications for the wealth and asset management industry pp. 196-228

Enrica Bolognesi, Enrico Maria Cervellati, Luca Grassetti and Roberto Tasca

Does the board of directors influence the likelihood and resolution of financial distress? pp. 229-248

Khaldoon Ahmad Al Daoud and Ola Kamal Bani Yaseen

Volume 16, issue 1, 2024

Competitive advantage in healthcare based on augmentation of clinical images with artificial intelligence: case study of the 'Sambias' project pp. 1-16

Alessandra D'Amico, Michele Di Capua, Emanuel Di Nardo, Joanna Rosak-Szyrocka, Giuseppe Tortorella and Giuseppe Festa

Capital structure, voluntary corporate governance and credit ratings: evidence from non-listed SMEs pp. 17-42

Apostolos Dasilas

Does policy uncertainty affect earnings quality? Evidence from China pp. 43-68

Sang Ho Kim and Yohan An

The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania pp. 69-97

Arben Hysi, Elenica Pjero, Grigor Dede and Ashutosh Kolte

Exploring the disclosure quality of integrated reporting in India pp. 98-118

Suman Devarapalli, Lalita Mohan Mohapatra, Ammar Jreisat, Sasikanta Tripathy and Somar Al-Mohamad

The impact of climate change on dividend policy in the UK stock market pp. 119-137

Fakhrul Hasan