This structured literature review analyzes 179 African accounting research articles in 38
major accounting journals published from 2000 to 2019 (inclusive) to assess trends of …

This study aims to systematically review extant literature on corporate narrative disclosure
practices in the Middle East and North Africa (MENA) region. This study employs a …

Purpose This paper aims to conduct a comparative analysis of the impact of market
uncertainty on the degree of accuracy and bias of analysts' earnings forecasts versus four …

Considerando que as empresas se envolvem a cada dia mais em atividades envolvendo o
desenvolvimento de produtos e serviços novos e melhorados, os gastos nesses projetos …

The purpose of this study is to investigate whether analyst coverage is associated with
managerial myopia. Moreover, the effect of the interaction between analyst coverage and …

The purpose of this research is to investigate the effect of firm size on relationship between
intangible resources and performance of firms listed in the Tehran stock exchange. The 5 …

Purpose: This paper aims to investigate how and to what extent intangible assets influence
the evaluations of financial analysts covering companies listed on the Brazilian Stock …

Objetivo–Este artigo tem como objetivo investigar como e em que medida os ativos
intangíveis influenciam as avaliações dos analistas financeiros que cobrem empresas …

The concept of intangibles is fundamental in current economies. Their evaluation and the
knowledge of their importance by third parties are linked to the issues of recognition and …

More transparent disclosure reduces the effort required to process reported information. The
adoption of Statement of Financial Accounting Standards (SFAS) No. 131, Disclosures about …