Accounting Research Journal: Volume 29 Issue 4

Editorial

Reza Monem

Choice of governance structure and earnings quality

Pamela Kent, Richard Anthony Kent, James Routledge, Jenny Stewart

The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia.

Corporate governance and earnings conservatism in Malaysia

Marziana Madah Marzuki, Effiezal Aswadi Abdul Wahab, Hasnah Haron

This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship…

The relationship between board leadership structure and earnings management in Asia-Pacific

Qaiser Rafique Yasser, Abdullah Al Mamun

This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the…

Disclosure quality and earnings management: evidence from Jordan

Ebraheem Saleem Salem Alzoubi

The purpose of this paper is to extend previous research by empirically investigating the effect of the disclosure quality (DQ) on the magnitude of the earnings management (EM…

Consequences of earnings management for corporate reputation: Evidence from family firms

Lázaro Rodriguez-Ariza, Jennifer Martínez-Ferrero, Manuel Bermejo-Sánchez

Based on earnings management (EM) practices, the purpose of this research is to analyze their market social consequences on corporate reputation. Moreover, this paper illustrates…