Sajead Mowafaq Alshdaifat

Evaluating earnings management before and after the implementation of the IFRS-XBRL taxonomy: evidence from Jordan

Purpose This paper aims to compare “earnings management (EM)” practices proxied by “accrual-based earnings management (AEM) and real earnings management (REM)” in the years before and after the implementation of IFRS electronic financial reporting – XBRL in Jordan. Design/methodo...

Integrated reporting in voluntary setting and its impact on tax avoidance: does audit committee effectiveness play a role?

Purpose The purpose of this study is to investigate the relationship between integrated reporting (IR) and tax avoidance with the interaction effect of audit committee effectiveness (ACEF) as moderating factors. Design/methodology/approach Using a data set of 373 non-financial li...

Beyond Governance Compliance: Risk Management Committees, Risk Disclosure, and Financial Performance in a Frontier Market

This study is two-fold. First, it examines the impact of risk management committee characteristics on the level of risk information disclosure (financial, non-financial, and total risk disclosure). Second, it investigates the effect of risk disclosure on financial performance mea...