Pacific Accounting Review: Volume 32 Issue 4

The mediating role of management control system characteristics in the adoption of management accounting techniques

Mayada Abd El-Aziz Youssef, Esam E. Moustafa, Habib Mahama

This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal…

Female CEOs and investment efficiency: evidence from an emerging economy

Irfan Ullah, Muhammad Ansar Majeed, Hong-Xing Fang, Muhammad Arif Khan

This study aims to investigate how the presence of female CEOs (FCEOs) affects investment efficiency in emerging economy, where female participation in business activities is…

Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS

Lan Anh Nguyen, Gillian Vesty, Michael Kend, Quan Nguyen, Brendan O'Connell

The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy…

How does real earnings management respond to the 2007-2008 financial crisis?

Zhigang Li, Yuan-Teng Hsu, Xiang Gao

This paper aims to investigate the dynamics of repurchase-based earnings management vis-à-vis other real activities manipulations during the 2007–2008 financial crisis.

Decoupling stock price momentum from accounting fundamentals

Irfan Safdar

What explains patterns in stock prices is an important question. One such pattern, price momentum, is a well-known capital markets anomaly where recent stock price performance…

The impact of the 2012 NZX listing rule change on board composition and company performance

Glenn Boyle, Sanghyun Hong, Michael Foley

This study aims to examine the impact of December 2012, New Zealand (NZ) stock exchange operator listing rule change that introduced compulsory disclosure about gender diversity…

Determining factors of key audit matter disclosure in Thailand

Suneerat Wuttichindanon, Panya Issarawornrawanich

In Southeast Asia, auditors play a crucial role in the quality of financial reports. With the introduction of a new format of auditors’ report that requires disclosure of key…

Do institutional investors stabilize stock returns? Evidence from emerging IPO markets

Konpanas Dumrongwong

The purpose of this paper is to investigate how institutional ownership is related to the stock return volatility of initial public offerings (IPOs) in an emerging market and to…