Asian Review of Accounting: Volume 22 Issue 3

The value relevance and reliability of intangible assets : Evidence from Australia before and after adopting IFRS

Xu-Dong Ji, Wei Lu

The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of…

The impact of surplus free cash flow and audit quality on earnings management: The case of growth triangle countries

Rusmin Rusmin, Emita W. Astami, Bambang Hartadi

The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated…

Earnings management and voluntary disclosure of management's responsibility for the financial reports

Prapaporn Kiattikulwattana

The purpose of this paper is to investigate the relationship between voluntary disclosure of a statement of management's responsibility for the financial reports (MRF) and…

Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey

Mohamed A. Omran, Ahmed M. El-Galfy

The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic…

ABC success: evidence from ISO 9000 certified companies in Thailand

Phaithun Intakhan

– The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand.

Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform

Tao Zeng

– The purpose of this paper is to examine earnings management around tax rate reduction in the wake of the 2007 corporate tax reform in China.

Acknowledgement of Reviewers