Asian Review of Accounting
Issue(s) available: 69 – From Volume: 1 Issue: 1, to Volume: 28 Issue: 3
Category:
Accounting and Finance
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Issue 1 1992
Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards
Nen-Chen (Richard) HwangThis paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences…
Aggregate market attention around earnings announcements
William M. Cready, Abdullah KumasThis analysis is the first to explore the overall roles of the offsetting attraction and distraction influences of earnings news in shaping the level of attention given to…
Audit committee returnees and auditor choice: evidence from China
Zejiang Zhou, Haoran Wang, Xiaoyan ChengThe purpose of this paper is to examine whether the presence of returnees serving on the audit committee affects auditor choice in emerging markets.
The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level
Desi Adhariani, Nick SciulliThis study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity…
Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent
Mutalib Anifowose, Salihin Abang, Muntaka Alhaji ZakariThis paper examines the going concern of integrated reporting <IR> as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a…
Deception by commission or by omission – management forecasts surrounding share repurchases
Anthony Chen, Hung-Yuan (Richard) LuIn this study, the authors extend upon Brockman et al. (2008), who provide evidence that managers opportunistically accelerate bad news prior to share repurchases, but…
Effects of financial distress and financing constraints on trade credit provisions
Igbekele Sunday OsinubiExisting studies that documented the effect of financial distress on trade credit provisions did not include measures financial constraint. It is possible that financial…
Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
Wing Him Yeung, Camillo LentoThe purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditor:
- Prof. Haiyan Zhou
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