Browsing Accounting & Information Systems by Publisher "Emerald Publishing Limited"
Now showing items 1-4 of 4
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Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
ENTREPRENEURIAL COGNITIVE STYLES AND CONFIGURATIONS OF MANAGEMENT CONTROL SYSTEMS IN SMEs
( Emerald Publishing Limited , 2024 , Book chapter)This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact ... -
Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms
( Emerald Publishing Limited , 2018 , Article)Purpose: This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and ... -
The use of performance information in strategic decision making in public organizations
( Emerald Publishing Limited , 2015 , Article)Purpose – The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from ...