Category Archives: 1/2024

The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis

DOI: 10.24818/jamis.2024.01011 Vol. 23, No. 1, pp. 261-290, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Iuliana-Madalina Petrica (Papuc)a,1, Chirata Caraiania, Camelia Iuliana Lungua and Liana-Elena Anica-Popaa a The Bucharest University of Economic Studies, Bucharest, … Continue reading

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Intellectual capital: A key driver of financial performance in the Macedonian banking industry

DOI: 10.24818/jamis.2024.01010 Vol. 23, No. 1, pp. 237-260, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Bojan Malchev1,a, Atanasko Atanasovskia and Marina Trpeskaa a Faculty of Economics – Skopje, Ss. Cyril and Methodius University in … Continue reading

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Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria

DOI: 10.24818/jamis.2024.01009 Vol. 23, No. 1, pp. 215-236, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Rachael Modupe Gbadamosia and Muyiwa Ezekiel Alade1,a a Adekunle Ajasin University, Akungba-Akoko, Nigeria1 Corresponding author: Muyiwa Ezekiel Alade, Department … Continue reading

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IFRS adoption and the value-relevance of financial statements figures in Nigeria

DOI: 10.24818/jamis.2024.01008 Vol. 23, No. 1, pp. 189-214, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Japhet Imhanzenobea,1, Olusegun Vincenta and Olalekan Aworindea a School of Management & Social Sciences, Pan-Atlantic University, Nigeria1 Corresponding author: … Continue reading

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Environmental, social, governance and gender diversity under the adoption of European Directive 2014/95/EU

DOI: 10.24818/jamis.2024.01007 Vol. 23, No. 1, pp. 162-188, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Christianna Chimonaki1,a, Stelios Papadakisa, Christos Lemonakisa a Hellenic Mediterranean University, Greece1 Corresponding author: Chimonaki Christianna, Institute of Financial Analysis, … Continue reading

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The role of IPSAS application in meeting voters yearnings

DOI: 10.24818/jamis.2024.01006 Vol. 23, No. 1, pp. 134-161, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Shakirat Adepeju Babatunde1,a a Lagos State University of Science and Technology, Nigeria1 Corresponding author: Shakirat Adepeju Babatunde, Department of … Continue reading

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Does the CEO’s entrenchment affect the financial communication quality? Empirical evidence from France

DOI: 10.24818/jamis.2024.01005 Vol. 23, No. 1, pp. 107-133, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Dhouha Bouaziz1,a and Anis Jarbouia a Faculty of Economics and Management of Sfax, University of Sfax, Tunisia1 Corresponding author: … Continue reading

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CGSC, audit quality, and Internet reporting: The mediation and moderation analysis

DOI: 10.24818/jamis.2024.01004 Vol. 23, No. 1, pp. 76-106, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Mohamed S. El-Deeba, Yasser T. Halimb and Ahmed F. Elbayoumi1,c,d a Faculty of Management Sciences, Modern Sciences and Arts … Continue reading

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Analysis of accruals earnings management using the Jones Model. The case of Romania listed companies

DOI: 10.24818/jamis.2024.01003 Vol. 23, No. 1, pp. 50-75, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Georgiana Burlacu1,a and Ioan-Bogdan Robua a Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iași, România1 … Continue reading

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Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index

DOI: 10.24818/jamis.2024.01002 Vol. 23, No. 1, pp. 29-49, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Olfa Ben Salah1,a a Faculty of Economics and Management of Sfax, University of Sfax, Tunisia 1 Corresponding author: Olfa … Continue reading

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Accounting and taxation in Romania: from connection to disconnection?

DOI: 10.24818/jamis.2024.01001 Vol. 23, No. 1, pp. 5-28, 2024 © 2024. This work is openly licensed via CC BY 4.0. Author(s): Costel Istratea,1 a Alexandru Ioan Cuza University of Iași, Romania 1 Corresponding author: Department of Accounting, Management Information Systems … Continue reading

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