International Journal of Accounting & Information Management最新文献

{"title":"Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender","authors":"Maha Shehadeh, H.M. Dawood, Khaled Hussainey","doi":"10.1108/ijaim-03-2024-0115","DOIUrl":"https://doi.org/10.1108/ijaim-03-2024-0115","url":null,"abstract":"Purpose\u0000This study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal framework and skills, and their influence on the adoption of cashless payment systems among university affiliates in Jordan. It also explores the mediating role of gender in this relationship. The study integrates the Theory of Planned Behavior (TPB) and social role theory (SRT).\u0000\u0000Design/methodology/approach\u0000This study uses a cross-sectional survey across 34 Jordanian universities. Data from 418 participants were analyzed, focusing on factor analysis to assess the constructs' reliability and validity and to explore the moderating effects.\u0000\u0000Findings\u0000The findings illuminate that digital financial awareness, experience and skills are significant catalysts for using cashless payments among the targeted demographic. In contrast, the digital legal framework and subjective financial knowledge did not significantly influence cashless payment use. Additionally, gender differences emerged, highlighting a stronger association between digital financial experience and cashless payment usage for women.\u0000\u0000Originality/value\u0000The study's uniqueness stems from its detailed analysis of digital financial literacy's effect on cashless payment adoption in Jordan's academia, incorporating aspects like legal frameworks, awareness, and skills. It innovatively considers gender's moderating role, adding fresh insights into digital finance practices. Using the TPB and SRT, the research connects theory with Jordan's empirical data, suggesting strategies for education and policy. This work advances understanding of digital financial literacy in fostering a more inclusive digital financial system, contributing significantly to digital finance and behavioral economics literature.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"34 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender","authors":"Maha Shehadeh, H.M. Dawood, Khaled Hussainey","doi":"10.1108/ijaim-03-2024-0115","DOIUrl":"https://doi.org/10.1108/ijaim-03-2024-0115","url":null,"abstract":"Purpose\u0000This study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal framework and skills, and their influence on the adoption of cashless payment systems among university affiliates in Jordan. It also explores the mediating role of gender in this relationship. The study integrates the Theory of Planned Behavior (TPB) and social role theory (SRT).\u0000\u0000Design/methodology/approach\u0000This study uses a cross-sectional survey across 34 Jordanian universities. Data from 418 participants were analyzed, focusing on factor analysis to assess the constructs' reliability and validity and to explore the moderating effects.\u0000\u0000Findings\u0000The findings illuminate that digital financial awareness, experience and skills are significant catalysts for using cashless payments among the targeted demographic. In contrast, the digital legal framework and subjective financial knowledge did not significantly influence cashless payment use. Additionally, gender differences emerged, highlighting a stronger association between digital financial experience and cashless payment usage for women.\u0000\u0000Originality/value\u0000The study's uniqueness stems from its detailed analysis of digital financial literacy's effect on cashless payment adoption in Jordan's academia, incorporating aspects like legal frameworks, awareness, and skills. It innovatively considers gender's moderating role, adding fresh insights into digital finance practices. Using the TPB and SRT, the research connects theory with Jordan's empirical data, suggesting strategies for education and policy. This work advances understanding of digital financial literacy in fostering a more inclusive digital financial system, contributing significantly to digital finance and behavioral economics literature.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"9 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies","authors":"Jitender Kumar, Vinki Rani","doi":"10.1108/ijaim-03-2024-0098","DOIUrl":"https://doi.org/10.1108/ijaim-03-2024-0098","url":null,"abstract":"Purpose\u0000This paper aims to identify the factors influencing the adoption of financial technology (FinTech) services among Indian residents. Moreover, it compares the awareness levels among both male and female users to offer a comprehensive insight into FinTech adoption.\u0000\u0000Design/methodology/approach\u0000The research comprises two cross-sectional surveys utilizing self-administered questionnaires: Study A involves 411 male participants and Study B involves 473 female users in FinTech adoption. This article used a “Statistical Package for Social Science (SPSS) followed by partial least squares-structural equation modeling (PLS-SEM)” for data analysis.\u0000\u0000Findings\u0000The exciting finding reveals that attitude and personal innovativeness have a significant impact, while technology anxiety shows a statistically insignificant impact on awareness in both studies. Surprisingly, the socio-demographic factor significantly impacts awareness (in Study A) and has an insignificant impact on awareness in Study B. Moreover, both studies reveal that awareness significantly impacts perceived usefulness and ease of use. Additionally, the outcomes confirm a positive relation between awareness, perceived usefulness, ease of use and FinTech adoption in both studies.\u0000\u0000Practical implications\u0000The present research will offer valuable insights to all FinTech service providers and stakeholders, aiding them in planning and designing relevant policies.\u0000\u0000Originality/value\u0000As far as the researchers are aware, this study stands as the initial survey into FinTech that specifically examines the impact of gender on technology adoption. The divergence in awareness and adoption rates between males and females and the authors’ insightful findings illuminate the context's uniqueness. Moreover, this article offers a robust model for using FinTech services from the perspective of a developing economy.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"16 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141928340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)","authors":"Abiot Tessema, Ammad Ahmed, M. K. Zahir-ul-Hassan","doi":"10.1108/ijaim-11-2023-0286","DOIUrl":"https://doi.org/10.1108/ijaim-11-2023-0286","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the influence of board gender diversity on audit quality demand, considering auditor choice and audit efforts within the Gulf Co-operation Council (GCC) countries. It further examines the role of political connections and the impact of gender equality policy initiatives on this relationship.\u0000\u0000\u0000Design/methodology/approach\u0000Fixed-effects regression models are employed in a sample of 1,822 firm-year observations for financial firms across the GCC from 2011–2022 to test the hypotheses. Moreover, the two-stage-least-squares and the propensity score matching methods are used for sensitivity analysis.\u0000\u0000\u0000Findings\u0000The study shows a negative relationship between board gender diversity and the demand for audit quality, reflected auditor choice and audit efforts. However, the study shows a positive association between firm’s political connections and audit quality demand, which is more pronounced in gender-diverse boards. Policy initiatives for gender equality show no significant effect on the relationship between board gender diversity and audit quality demand.\u0000\u0000\u0000Practical implications\u0000The results inform governments, policy-makers, regulatory authorities and corporations by providing new evidence on the relationship between board gender diversity and the demand for audit quality, as well as the moderating role of political connections and policy initiatives in this relationship. To promote the meaningful participation of female directors in board decision-making, the findings indicate that gender stereotypes, both explicit and implicit, that can hinder female directors’ influence in board decision-making need to be addressed. Second, the study underscores for governments, policy-makers regulatory authorities and corporations that the mere appointment of female directors does not necessarily ensure their engagement in board decision-making. The appointment of female directors should go beyond symbolism and translate into meaningful engagement and influence with the board.\u0000\u0000\u0000Originality/value\u0000This study contributes to the corporate governance literature by offering new insights on the link between board gender diversity and the demand for audit quality. Beyond confirming a negative relationship between board gender diversity and the demand for quality audit, this study provides new insights on the moderating role of a firm’s political connections on this relationship. In addition, existing studies are primarily based on firms in Western countries and cannot be generalized due to differences in governance and legal structures. Given that the GCC countries have different cultures, economies, institutions, governance practices and norms compared to developed and emerging countries, our study offers a pertinent discussion on the relationship between board gender diversity and the demand for audit quality, as well as the moderating role of political connections in this relationship in the GCC countries.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"8 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141795699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape","authors":"Asis Kumar Sahu, Byomakesh Debata, S. Dash","doi":"10.1108/ijaim-08-2023-0206","DOIUrl":"https://doi.org/10.1108/ijaim-08-2023-0206","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of manager sentiment on the firm performance (FP) of Indian-listed nonfinancial firms. Further, it endeavors to investigate the moderating role of economic policy uncertainty (EPU) and environment, social and governance (ESG) transparency in this relationship.\u0000\u0000\u0000Design/methodology/approach\u0000A noble manager sentiment is introduced using FinBERT, a bidirectional encoder representation from a transformers (BERT)-type large language model. Using this deep learning-based natural language processing approach implemented through a Python-generated algorithm, this study constructs a manager sentiment for each firm and year based on the management discussions and analysis (MD&A) report. This research uses the system GMM to examine how manager sentiment affects FP.\u0000\u0000\u0000Findings\u0000The empirical results suggest that managers’ optimistic outlook in MD&A corporate disclosure sections tends to present higher performance. This positive association remains consistent after several robustness checks – using propensity score matching and instrumental variable approach to address further endogeneity, using alternative proxies of manager sentiment and FP and conducting subsample analysis based on financial constraints. Furthermore, the authors observe that the relationship is more pronounced for ESG-disclosed firms and during the low EPU.\u0000\u0000\u0000Practical implications\u0000The results demonstrate that the manager sentiment strongly predicts FP. Thus, this study may provide valuable insight for academics, practitioners, investors, corporates and policymakers.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study to predict FP by using FinBERT-based managerial sentiment, particularly in an emerging market context.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"90 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141812592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CFO co-option and dividend payments: the moderating role of CFO talent","authors":"Domenico Campa, Gianluca Ginesti","doi":"10.1108/ijaim-12-2023-0328","DOIUrl":"https://doi.org/10.1108/ijaim-12-2023-0328","url":null,"abstract":"Purpose\u0000This study aims to investigate the association between the co-option of the chief financial officer (CFO) and dividend payments, assessing whether the talent of the CFO affects this association.\u0000\u0000Design/methodology/approach\u0000The empirical analyses were based on hand-collected data for 922 firm-year observations from 157 European listed firms, during the period 2013–2019. Empirical models, based on a two-step estimation procedure, involved the use of instrumental variables and the generalised moment method.\u0000\u0000Findings\u0000The results show that CFO co-option is negatively associated with the level of dividend payments. It was also found that the degree of CFO talent moderates the negative association between CFO co-option and dividend payments.\u0000\u0000Research limitations/implications\u0000This investigation responds to the call for literature which examines how chief executive officer (CEO) – CFO relationships influence firms’ policies and outcomes. The study offers novel evidence for the individual-level characteristics of CFOs which are likely to reduce the effectiveness of CEO power and increase monitoring on corporate decisions on dividends.\u0000\u0000Practical implications\u0000The study sheds light on the effect of the interactions between CEOs and CFOs, which are important for investors’ expectations. In this regard, investors may be interested in the CFO profiles which may reduce CEO power over dividend policies.\u0000\u0000Originality/value\u0000Unlike previous research, which focused on CEOs, the authors are the first to shed light on the role of CFOs as key decision makers in influencing the dividend policies in modern corporations.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"23 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141640089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition","authors":"Ines Kateb","doi":"10.1108/ijaim-09-2023-0244","DOIUrl":"https://doi.org/10.1108/ijaim-09-2023-0244","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.\u0000\u0000\u0000Design/methodology/approach\u0000Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.\u0000\u0000\u0000Findings\u0000The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.\u0000\u0000\u0000Practical implications\u0000The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.\u0000\u0000\u0000Originality/value\u0000This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"63 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141347404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Breaking barriers: CEOs STEM educational background and corporate climate change disclosure","authors":"Suham Cahyono, Ardianto Ardianto, Mohammad Nasih","doi":"10.1108/ijaim-10-2023-0268","DOIUrl":"https://doi.org/10.1108/ijaim-10-2023-0268","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate change disclosure within Indonesian companies.\u0000\u0000\u0000Design/methodology/approach\u0000Using data spanning from 2017 to 2022 from all publicly traded companies, the study uses ordinary least squares with fixed effects and robust standard error to evaluate the proposed hypothesis. In addition, a series of endogeneity tests are incorporated to bolster the robustness of the findings.\u0000\u0000\u0000Findings\u0000The study reveals that CEOs with a STEM educational background are more inclined to participate in corporate climate change disclosure compared to their counterparts with a non-STEM background. These results emphasize the significant role CEO educational backgrounds play in shaping a company’s approach to sustainability, specifically in the realm of climate change disclosure. The insights gleaned from this research hold valuable implications for various stakeholders, including top management and investors aiming to enhance corporate sustainability. Recognizing the influence of CEO characteristics, particularly a STEM educational background, proves pivotal in improving corporate climate change disclosure. Stakeholders can leverage this understanding to formulate and implement effective strategies toward realizing a company’s sustainability vision.\u0000\u0000\u0000Originality/value\u0000Notably, this study stands out as it was conducted within the context of Indonesia, a nation actively encouraging nonsocial graduates to assume crucial positions within the Republic of Indonesia.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"53 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141345513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis","authors":"Maria I. Kyriakou","doi":"10.1108/ijaim-02-2023-0031","DOIUrl":"https://doi.org/10.1108/ijaim-02-2023-0031","url":null,"abstract":"Purpose\u0000Motivated by concerns and the ongoing debate regarding auditors’ independence and impartiality, this paper aims to examine the impact of the financial crisis on non-audit services (NAS) provision and audit quality (main and robust variables) in the four largest Eurozone countries together during the global financial crisis (GFC).\u0000\u0000Design/methodology/approach\u0000The authors used a time trend OLS model with a dummy variable as well as a baseline model with a dummy and control variables accounting for multicollinearity, considering the characteristics of the GFC.\u0000\u0000Findings\u0000It documented a positive (negative) relationship between NAS provision (audit quality) and crisis in four Eurozone countries, Germany, France, Italy and Spain, in the context of a baseline approach, supporting the hypotheses that there are higher non-audit fees and a lower audit quality. Moreover, it is revealed that NAS provision and audit quality behave similarly, using a time trend approach, during the GFC. Considering the role of the auditor specialization or not (Big4 vs non-Big4) in companies, a significant effect from crisis on non-audit fees and audit quality for the four countries under the baseline approach is found. In general, the findings persist for NAS provision and audit quality using the robust methods of the time trend and panel OLS approaches. Multicollinearity was not found to affect the findings of the regressions.\u0000\u0000Practical implications\u0000The study provides important implications for firm managers, auditors and regulatory authorities.\u0000\u0000Originality/value\u0000To the best of the author’s knowledge, it is the first time that the impact of the crisis on non-audit fees and audit quality is investigated during the GFC with two sets of OLS models (a time trend OLS with a dummy and a panel OLS with a dummy and control variables) in four largest Eurozone countries together.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of firm complexity in the relationship between integrated reporting and earnings management","authors":"Augustine Donkor, Terri Trireksani, H. Djajadikerta","doi":"10.1108/ijaim-11-2023-0285","DOIUrl":"https://doi.org/10.1108/ijaim-11-2023-0285","url":null,"abstract":"\u0000Purpose\u0000This study aims to evaluate the relationship between integrated reporting and management’s opportunistic behavior (i.e., accrual and real earnings management) and the moderating role of firm complexity.\u0000\u0000\u0000Design/methodology/approach\u0000Data of firms at the Johannesburg Stock Exchange were collected and analyzed. The Johannesburg Stock Exchange is currently the primary exchange that mandates the practice of integrated reporting. Regression estimation models and robustness tests were applied to the analysis.\u0000\u0000\u0000Findings\u0000This study concludes that integrated reporting quality reduces firms’ accrual and real earnings management practices. It further concludes that the significant negative effect of integrated reporting quality on firms’ earnings management practices is impeded by higher firm complexity.\u0000\u0000\u0000Originality/value\u0000This study enhances the literature on the behavioral effect of a combined financial and sustainability disclosure practice on both accrual and real earnings management, specifically targeting South Africa’s listed companies – the primary market currently mandates integrated reporting practice.\u0000","PeriodicalId":229587,"journal":{"name":"International Journal of Accounting & Information Management","volume":"9 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}