Asian Review of Accounting
Issue(s) available: 66 – From Volume: 1 Issue: 1, to Volume: 27 Issue: 4
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Issue 1 1994
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Issue 1 1992
Fair value accounting, earnings management, and the case of bargain purchase gain
Steven Lilien, Bharat Sarath, Yan YanThe purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance…
Refinement of the FCF motive for stock repurchases
Nan LiuThe purpose of this paper is to investigate factors that influence the free cash flow (FCF) motive for stock repurchases. Specifically, it examines whether the positive…
Family directors, independent directors, remuneration committee and executive remuneration in Malaysian listed family firms
Ling Jong, Poh-Ling HoThe purpose of this paper is to examine the influence of family directors and independent directors on executive remuneration of listed family firms in Malaysia, and their…
Troubled Asset Relief Program and earnings informativeness
Jose G. Vega, Jan Smolarski, Jennifer YinThe purpose of this paper is to examine restrictions placed by the Troubled Asset Relief Program (TARP) on executive compensation during the financial crisis. Since it…
The effect of financial constraints on innovation in developing countries
Misraku Molla Ayalew, Zhang XianzhiThe purpose of this paper is to investigate the effect of financial constraints on innovation in developing countries. It also examines how the effect of financial…
Is cost stickiness associated with management earnings forecasts?
Shipeng Han, Zabihollah Rezaee, Ling TuoThe literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to…
CEO age and analysts forecast properties
Imran Haider, Nigar Sultana, Harjinder Singh, Yeut Hong ThamThe purpose of this paper is to assess whether there is an association between CEO age and analysts forecast properties (particularly forecast accuracy and bias/optimism)…
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditor:
- Prof. Haiyan Zhou
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