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María-Jose García-López and Francisco Pérez-Hernández
In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes neces...
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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Li Zhao, Nathee Naktnasukanjn, Ahmad Yahya Dawod and Bin Zhang
The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rational...
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Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha
We investigate whether accounting information system quality has an impact on the level and efficiency of firms? investments. While firms? growth depends on investment and financing decisions, accounting information is fundamental for the decision-making...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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