Asian Review of Accounting: Volume 24 Issue 4

Impact of corporate characteristics on human resource disclosures

Surinder Kaur, Venkat A. Raman, Monica Singhania

Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure…

The determinants of risk disclosure by banking institutions: Evidence from Bangladesh

Shamsun Nahar, Mohammad Azim, Christine Jubb

The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh.

The value relevance of financial instruments disclosure: evidence from Jordan

Yasean Tahat, T. Dunne, S. Fifield, D. Power

The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial…

International Financial Reporting Standards, board governance, and accounting quality: A preliminary Indonesian evidence

Krismiaji, Y. Anni Aryani, Djoko Suhardjanto

The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the…

Corporate ecological transparency: theories and empirical evidence

Qingliang Tang, Le Luo

The purpose of this paper is to investigate how firm- and country-level determinants affect corporate ecological transparency.

Women directors, family ownership and earnings management in Malaysia

Shamsul Nahar Abdullah, Ku Nor Izah Ku Ismail

The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of…