Asian Review of Accounting
Issue(s) available: 89 – From Volume: 1 Issue: 1, to Volume: 32 Issue: 4
The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
Eric Owusu Boahen, Emmanuel Constantine MamatzakisThere are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social…
Corporate governance, firm risk and firm performance: the moderating role of group affiliation
Ratish Kumar Jha, Niva Kalita, Reshma Kumari TiwariThe purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP…
The impact of customer concentration on the provision of reverse trade credit
Yuhan Li, Mengjie ZhangThe purpose of this study is to investigate the impact of customer concentration on the provision of reverse trade credit at the firm level.
A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms
Malik Abu Afifa, Isam Saleh, Rahaf Abu Al-NadiThe purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market…
Does carbon performance payoff? An empirical evidence from Asia-Pacific region
Mohan Lal Jangid, Anil Kumar SharmaThis study primarily examines the link between carbon and financial performance in the Asia-Pacific region. In addition, the study also explores how the economic impact of carbon…
Debt maturity, governance and investment efficiency: new evidence from emerging market
Akash Singh Yadav, Inder Sekhar YadavThis study investigates the combined influence of corporate governance (CG) and debt maturity (DM) on the investment inefficiency among non-financial 506 NSE-listed firms in India…
Financial structure and innovation: firm-level evidence from Africa
Misraku Molla Ayalew, Joseph H. ZhangThe purpose of this paper is to examine the effect of the financial structure on innovation.
The impact of R&D classification shifting in high-technology industries
Nika QiaoThis study investigates the motivations and consequences of classification shifting from cost of sales to research and development (R&D) in high-technology industries.
Strategic positioning and asymmetric cost behavior
Rajiv Banker, Renee Flasher, Daqun ZhangThis paper explores if the firm’s strategic orientation can be associated with differences in cost behavior activity.
Bank financial distress and earnings management strategies: evidence from MENA countries
Mouna Ben Rejeb, Safwan Alzyadat, Nozha MerzkiThis study investigates and compares the earnings management strategies of financially distressed and non-distressed banks.
Does ownership structure affect carbon emission disclosure?
Ankita Bedi, Balwinder SinghThe current research strives to shed light on how ownership structure can impact carbon emission disclosure.
Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia
Effiezal Aswadi Abdul Wahab, Iman Harymawan, Damara Ardelia Kusuma Wardani, Mohammad NasihThis study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question…
Do foreign direct investment inflows affect tax revenue in developed and developing countries?
Faris ALshubiriThis study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020.
Corporate governance and corporate sustainability performance: the mediating role of CSR expenditure
Md Mamunur Rashid, Md Rabiul KabirThis study investigates the effect of corporate governance (CG) characteristics on corporate sustainability performance (CSP) and whether the magnitude of CSR expenditure mediates…
Drought risk and audit pricing: a mixed-methods study
Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari, Fatemeh TaghimollaClimate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local…
A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference?
Mohammed Mehadi Masud MazumderThis study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking…
Do corporate site visits by analysts and institutional investors increase labor investment efficiency?
Wenfei Li, Zhenyang Tang, Chufen ChenCorporate site visits increase labor investment efficiency.
Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality
Takehide Ishiguro, Akihiro YamadaThis study investigates the relationship between foreign ownership, earnings quality and overinvestment in Japanese zombie firms.
Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy
Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling, Chorng Yuan FungThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data
Yamina Chouaibi, Rim Zouari-Hadiji, Sawssen KhlifiThe present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating…
Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance
Arief RijantoKnow your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou
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