Asian Review of Accounting: Volume 25 Issue 4

Managerial ability, tone of earnings announcements, and market reaction

Yan Luo, Linying Zhou

The purpose of this paper is to examine the effect of managerial ability on the tone of earnings announcements and on the market response to the tone.

The use of the performance measures in Thai public hospitals

Suwimon Buathong, Sirilak Bangchokdee

The purpose of this paper is to examine the relationships between participation in performance measurement systems (PMS) and the use of performance measures; the use of…

Revisiting conditional accounting conservatism in state-controlled firms

Wilson Li, Tina He, Andrew Marshall, Gordon Tang

The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms.

Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS

Camillo Lento, Wing Him Yeung

Prior literature has revealed three key earnings benchmarks: earnings level; earnings change; and analysts’ expectations. The purpose of this paper is twofold. First, the…

Chinese vs US investors’ reactions to accounting narratives: an experiment

Alex C. Yen, Tracey J. Riley, Peiyu Liao

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic…

Deferred revenue changes as a leading indicator for future financial performance: Evidence from China

Ke Zhong, Fang Wang, Lihui Zhou

The purpose of this paper is to investigate whether deferred revenue changes can serve as a leading indicator for firms listed on China’s stock markets, and whether…