Asian Review of Accounting
Issue(s) available: 90 – From Volume: 1 Issue: 1, to Volume: 32 Issue: 5
Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine
Suhaib Al-Khazaleh, Nemer Badwan, Ihab Qubbaj, Mohammad AlmashaqbehIn light of the complex risk and transparency regulations, this paper investigates the factors influencing the level of risk management disclosure by insurance firms in Jordan and…
Horizon problem and capital expenditures: evidence from the public sector in Indonesia
Fuad Rakhman, Ainun Na'im, Shahrokh SaudagaranThis study investigates whether horizon problems affect the allocation of capital budgets and their implementation in a government setting.
Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony?
Muhammad Taufik, Gun Gun BudiarsyahThis study compares the profitability of sharia-compliant firms (SCFs) and non-sharia-compliant firms (NSCFs) and explores the causal links among board of directors (BODs…
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…
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.
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…
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.
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.
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…
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…
ISSN:
1321-7348e-ISSN:
1758-8863ISSN-L:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou
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