The objective of this special issue is to publish high-quality papers that promote our understanding of accounting and finance issues in the Middle East and North Africa (MENA) region. In particular, this issue will focus on current financial reporting topics in MENA emerging markets.
We are interested in both conceptual and empirical studies that draw on a variety of theoretical perspectives (e.g. institutional theory, agency theory, signalling theory), and in quantitative as well as qualitative methodological approaches that add to our understanding of the specificities of MENA emerging markets.
Suitable topics include but are not limited to:
- The joint effect of corporate disclosure and corporate governance on share price anticipation of earnings, companies' costs of capital and financial analysts' earnings forecasts in MENA emerging markets
- The effect of IFRS adoption strategies on the development of MENA emerging stock markets
- The linkage between earnings management and the quality of accounting earnings
- Accounting and auditing professional bodies' role in MENA countries in making capital markets trustworthy
- Does voluntary disclosure improve firm valuation, stock market liquidity and analysts' forecasts in MENA emerging markets?
- Corporate disclosure quality and corporate governance mechanisms in MENA countries: are they substitutes or complements?
- Corporate governance regulation, ownership structure and firm performance in MENA emerging economies
- Do environmental and social reporting disclosures improve firm valuation, reduce cost of capital and increase the accuracy of analysts' earnings forecasts?
- Islamic banking and accounting in MENA countries
- Takaful insurance activities in MENA countries
Submission deadline: 31 December, 2013