Forthcoming and Online First Articles

International Journal of Economics and Accounting

International Journal of Economics and Accounting (IJEA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Economics and Accounting (3 papers in press)

Regular Issues

  • Carbon accounting disclosure and corporate governance: an empirical study in Kuwaiti firms   Order a copy of this article
    by Abdullah E. Alajmi, Andrew C. Worthington 
    Abstract: The study explores the link between carbon accounting and corporate governance in Kuwaiti firms, utilising both quantitative and qualitative methods. Employing fixed-effect regression, descriptive statistics, correlation analysis, and thematic analysis, the research identifies a positive association between carbon accounting disclosure and corporate governance practices. The relationship is influenced by factors like firm size, industry sector, and the regulatory environment. The implications suggest valuable insights for policymakers and stakeholders in Kuwait, offering a foundation for developing policies that foster corporate governance and carbon accounting disclosure. Ultimately, this study underscores the significance of carbon disclosure in Kuwaiti companies, indicating that those revealing their carbon emissions are more likely to exhibit robust corporate governance practices, with potential benefits including informed decision-making, risk reduction, and enhanced overall performance.
    Keywords: carbon accounting; corporate governance; Kuwaiti firms; self-reported data; regulatory environment.

  • Do business sustainability practices influence firm performance? A bibliometric review   Order a copy of this article
    by Rajni Kant Rajhans, Aritra Halder 
    Abstract: The study presents research evolution in the field of business sustainability (BS), and firm performance (FP) through systematic bibliometric analysis and presents future research agenda for researchers and practitioners. The study adopts a 5-step approach to conducting a comprehensive bibliometric analysis of articles. We collected the literature on the BS-FP research domain published in Scopus-indexed journals for the 19842021 period. Through a strategic diagram, we report global reporting initiatives as the leading research topic in the domain. This finding has a key implication for businesses to emphasise adopting international standards for sustainability practices disclosures. Additionally, we develop a research evolution diagram (RED) to show what we know, how we know, and what to know in the field of ST-BS-FP research. Hence, the study provides not only a review of the foundation and research progress but also sets future research direction in this domain. With growing interest in environmental, sustainability, and governance practices for business excellence, the study is timely and relevant. The paper suggests the best sustainability practices for businesses to adopt and the emerging research frontiers for researchers to explore.
    Keywords: stakeholder theory; business sustainability; BS; firm performance; FP; bibliometric analysis; content analysis.
    DOI: 10.1504/IJEA.2024.10062515
  • Are sovereign credit ratings impacted by institutional quality?   Order a copy of this article
    by Abhinav Goel, Archana Singh 
    Abstract: Sovereign credit ratings (SCR) depict the risk taken by investors, influencing the availability and cost of international funding. Methodologies of international credit rating agencies reveal that both qualitative and quantitative factors are important in determining SCR. While the role of quantitative factors in determining SCR has been extensively analysed, the study of the role of qualitative factors is limited. While there could be various qualitative factors impacting SCR, the present work focuses on one institutional factor - rule of law. To investigate the linkage, the present work develops a dataset having this qualitative parameter of 60 countries for five years (20162020). The data has been gathered from World Bank and Moodys Investors Services and studied using regression analysis which indicates a positive correlation of 82% between rule of law, and SCR. Hence, SCR, and therefore cost and availability of international funds, can be improved by strengthening the rule of law.
    Keywords: rule of law; world governance indicators; sovereign credit rating; sovereign credit risk; credit rating agencies; CRA.